Section 137.060 – Action of county commission to be entered of record.
Effective – 28 Aug 1959 137.060. Action of county commission to be entered of record. — Whenever the county commission ascertains the amount to be raised for county purposes, and fixes the rate of county taxes, it shall cause the same to be entered of record, so as to show the whole amount to be […]
Section 137.065 – Limit of county taxes — increase, election, ballot — reduction not necessary, when.
Effective – 28 Aug 1990 137.065. Limit of county taxes — increase, election, ballot — reduction not necessary, when. — 1. For county purposes the annual tax on property, not including taxes for the payment of valid bonded indebtedness or renewal bonds issued in lieu thereof, shall not exceed the rates herein specified: In counties […]
Section 137.070 – Apportionment in counties having township organization.
Effective – 28 Aug 1945 137.070. Apportionment in counties having township organization. — In all counties in this state which have now or may hereafter adopt township organization, if the amount of revenue desired and estimated by the county commission for county purposes and the amount desired and estimated by any township board for township […]
Section 137.072 – School districts and political subdivisions may increase tax ceiling by vote of governing body, when.
Effective – 28 Aug 1986 137.072. School districts and political subdivisions may increase tax ceiling by vote of governing body, when. — It is the intent of the general assembly under authority of Section 10(c) of Article X of the Constitution of Missouri that a political subdivision, including a school district, may increase its tax […]
Section 137.073 – Definitions — revision of prior levy, when, procedure — calculation of state aid for public schools, taxing authority’s duties.
Effective – 11 Oct 2013, 4 histories *137.073. Definitions — revision of prior levy, when, procedure — calculation of state aid for public schools, taxing authority’s duties. — 1. As used in this section, the following terms mean: (1) “General reassessment”, changes in value, entered in the assessor’s books, of a substantial portion of the […]
Section 137.074 – Merchants’ and manufacturers’ personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information.
Effective – 28 Aug 1983 137.074. Merchants’ and manufacturers’ personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information. — 1. For the purpose of determining any tax rate under section 137.073, or other applicable provisions of the statutes or constitution of this state, the […]
Section 137.075 – What property liable for taxes.
Effective – 28 Aug 1945 137.075. What property liable for taxes. — Every person owning or holding real property or tangible personal property on the first day of January, including all such property purchased on that day, shall be liable for taxes thereon during the same calendar year. ——– (RSMo 1939 § 10940, A.L. 1945 […]
Section 137.076 – Valuation by assessor, factors to be considered — income-based approach for assessment of parcels.
Effective – 28 Aug 2015, 2 histories 137.076. Valuation by assessor, factors to be considered — income-based approach for assessment of parcels. — 1. In establishing the value of a parcel of real property the county assessor shall consider current market conditions and previous decisions of the county board of equalization, the state tax commission […]
Section 137.045 – Assessment, levy, and collection not to be made except as provided — penalty.
Effective – 28 Aug 1945 137.045. Assessment, levy, and collection not to be made except as provided — penalty. — 1. Any county commissioner or other county officer in this state who shall assess, levy or collect, or who shall attempt to assess, levy or collect, or cause to be assessed, levied or collected, any […]
Section 137.055 – County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.
Effective – 28 Aug 2008, 2 histories 137.055. County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect. — 1. After the assessor’s book of each county, except in any city not within a county or any county with a charter form of government, shall be corrected […]