Section 137.016 – Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered.
Effective – 28 Aug 2018, 5 histories 137.016. Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered. — 1. As used in Section 4(b) of Article X of the Missouri Constitution, the following […]
Section 137.017 – Agricultural and horticultural property, how assessed.
Effective – 28 Aug 2018, 2 histories 137.017. Agricultural and horticultural property, how assessed. — 1. For general property assessment purposes, the true value in money of land which is in use as agricultural and horticultural property, as defined in section 137.016, shall be that value which such land has for agricultural or horticultural use. […]
Section 137.018 – Certain merchandise exempt from ad valorem taxes.
Effective – 28 Aug 2015 137.018. Certain merchandise exempt from ad valorem taxes. — 1. As used in this section, the term “merchandise” shall include short-term rentals of equipment and other merchandise offered for short-term rentals by rental companies under 532412 or 532210 of the 2012 edition of the North American Industry Classification System as […]
Section 137.021 – Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of.
Effective – 28 Aug 2018, 2 histories 137.021. Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of. — 1. The assessor, in grading land which is devoted primarily to the raising and harvesting of crops, to the feeding, breeding and management of livestock, to dairying, or to […]
Section 137.022 – Private car company, defined — subject to assessment and taxation, manner.
Effective – 13 May 1994 137.022. Private car company, defined — subject to assessment and taxation, manner. — 1. As used in this section, “private car company” means any person, association, company or corporation, not being the owner or lessee of a railroad or street railway company, engaged in the business of furnishing or leasing […]
Section 137.023 – Rules and regulations — promulgation, procedure.
Effective – 28 Aug 1995, 2 histories 137.023. Rules and regulations — promulgation, procedure. — No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. ——– (L. 1994 H.B. 1161, A.L. 1995 S.B. 3)
Section 137.030 – Levy for library purposes.
Effective – 28 Aug 1984 137.030. Levy for library purposes. — 1. Any county, or other political subdivision otherwise authorized by law to support and conduct a library, may levy for library purposes in addition to the limits prescribed in Article X of the Constitution a rate of taxation on all property subject to its […]
Section 137.035 – What taxes to be assessed, levied, and collected in counties.
Effective – 28 Aug 1945 137.035. What taxes to be assessed, levied, and collected in counties. — The following named taxes shall hereafter be assessed, levied and collected in the several counties in this state, and only in the manner, and not to exceed the rates prescribed by the constitution and laws of this state, […]
Section 137.037 – Levy to pay cost of property reevaluation — election — form of ballot.
Effective – 28 Aug 1986 137.037. Levy to pay cost of property reevaluation — election — form of ballot. — 1. The county commission of any county may, at any election, submit to the voters of the county a proposition to authorize a levy not to exceed two mills on the dollar of assessed valuation […]
Section 137.040 – Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.
Effective – 02 Jan 1979 137.040. Procedure for assessing, levying, and collecting additional taxes — limitations — conditions. — 1. No other tax for any purpose shall be assessed, levied or collected, except under the following limitations and conditions, viz: The prosecuting attorney or county counselor of any county, upon the request of the county […]