Section 137.345 – Failure to deliver list, penalty, exceptions — second notice to be given by assessor before penalty to apply — successful appeal by taxpayer, increases to use appeal basis.
Effective – 01 Jan 2018, 2 histories 137.345. Failure to deliver list, penalty, exceptions — second notice to be given by assessor before penalty to apply — successful appeal by taxpayer, increases to use appeal basis. — 1. If any person, corporation, partnership or association neglects or refuses to deliver an itemized statement or list […]
Section 137.350 – Assessment of estates — duty of guardian.
Effective – 28 Aug 1945 137.350. Assessment of estates — duty of guardian. — It shall be the duty of the executor or administrator of the estate of any deceased person to deliver to the assessor such certified statement of all the property of such decedent as provided in sections 137.325 to 137.420. No such […]
Section 137.355 – Notice of increased assessment of listed property — notice to owners, when, contents.
Effective – 28 Aug 2010, 2 histories 137.355. Notice of increased assessment of listed property — notice to owners, when, contents. — 1. If an assessor increases the valuation of any tangible personal property as estimated in the itemized list furnished to the assessor, and if an assessor increases the valuation of any real property, […]
Section 137.360 – Form of oath — penalty for refusal — lists filed with county clerk.
Effective – 28 Aug 2003 137.360. Form of oath — penalty for refusal — lists filed with county clerk. — 1. The certificate to be signed by each person making a list of property required by sections 137.325 to 137.420 shall be as follows: I, ______, do hereby certify that the foregoing list contains a […]
Section 137.300 – Supplemental tax book.
Effective – 28 Aug 1959 137.300. Supplemental tax book. — If, for any cause, there has been a failure to levy the state, county, school or other taxes, or any portion thereof, or to extend and authenticate the taxes for the use of the collector, or to deliver to the collector a proper tax book […]
Section 137.305 – Supplemental tax book same validity and force.
Effective – 28 Aug 1945 137.305. Supplemental tax book same validity and force. — Any such subsequent supplemental tax book shall have the same validity and force and entail the same obligations and penalties as the tax book made at the regular time under the provisions of this chapter. ——– (RSMo 1939 § 11051, A.L. […]
Section 137.320 – Penalty for clerk’s neglect or refusal — evidence.
Effective – 28 Aug 1959 137.320. Penalty for clerk’s neglect or refusal — evidence. — If the clerk neglects or refuses to transmit the abstract as required by section 137.295, he shall forfeit to the state the sum of one hundred dollars, to be recovered in its name by civil action. The certificate of the […]
Section 137.325 – Sections 137.325 to 137.420 applicable to first class counties.
Effective – 28 Aug 1945 137.325. Sections 137.325 to 137.420 applicable to first class counties. — The provisions of sections 137.325 to 137.420 shall apply only to counties within the first class as provided by law. ——– (L. 1945 p. 1930 § 1)
Section 137.335 – Blanks for assessment to be designed by state tax commission — time of making assessment.
Effective – 28 Aug 2008 137.335. Blanks for assessment to be designed by state tax commission — time of making assessment. — The state tax commission shall design the necessary assessment blanks, which shall contain a classification of all tangible personal property, and the blanks shall be furnished to the county assessor sixty days before […]
Section 137.340 – Taxpayer to file return listing all tangible personal property.
Effective – 09 Jul 1992 137.340. Taxpayer to file return listing all tangible personal property. — Every person, corporation, partnership or association, subject to taxation under the laws of this state, owning or controlling tangible personal property taxable by any such county, except merchants and manufacturers, and except railroads, public utilities, pipeline companies or any […]