Section 138.434 – Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when.
Effective – 28 Aug 1994 138.434. Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when. — Any first class charter county or a city not within a county may require by ordinance or charter the reimbursement to a taxpayer for the amount […]
Section 138.435 – Office of state ombudsman for property assessment and taxation established — administration, duties, authority.
Effective – 28 Aug 2008 138.435. Office of state ombudsman for property assessment and taxation established — administration, duties, authority. — 1. There is hereby established within the state tax commission the “Office of State Ombudsman for Property Assessment and Taxation” for the purpose of helping to assure the fairness, accountability, and transparency of the […]
Section 138.440 – Annual report — content — compensation for extra duties.
Effective – 28 Aug 1984 138.440. Annual report — content — compensation for extra duties. — 1. A report of the proceedings and decisions of the state tax commission shall be printed annually. 2. The report shall contain a complete account of the work of the state tax commission, including its proceedings and decisions while […]
Section 138.445 – Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.
Effective – 28 Aug 2018, 2 histories 138.445. Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation. — 1. The state tax commission of Missouri shall annually certify to the director of revenue and to the commissioner of education a copy of its most […]
Section 138.450 – Annual meeting of assessors — expenses — warrant in payment.
Effective – 28 Aug 1983 138.450. Annual meeting of assessors — expenses — warrant in payment. — 1. The commission is empowered to call an annual group meeting of two or more assessors at such time and place as it may designate, due notice of which shall be given by the commission. 2. For attending […]
Section 138.460 – Inspection of assessment rolls — assessment of property omitted from rolls — notice given.
Effective – 28 Aug 1947 138.460. Inspection of assessment rolls — assessment of property omitted from rolls — notice given. — 1. After the various assessment rolls required to be made by law shall have been passed upon by the several boards of equalization and prior to the making and delivery of the tax rolls […]
Section 138.470 – Hearing — correction of books — compensation of assessor — court review — commission assessment final.
Effective – 28 Aug 1957 138.470. Hearing — correction of books — compensation of assessor — court review — commission assessment final. — 1. The commission, or any member thereof, or any duly authorized agent, shall appear at the time and place mentioned in said order, and the assessing officer, upon whom said notice shall […]
Section 138.480 – Papers may be destroyed, when.
Effective – 28 Aug 1945 138.480. Papers may be destroyed, when. — The state tax commission is hereby authorized to cause to be destroyed, by burning, in the presence of the state tax commission, the papers herein designated, after a period of five years after the filing thereof, to wit: All tax returns of all […]
Section 138.431 – Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer’s decision, how.
Effective – 11 Oct 2013, 2 histories *138.431. Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer’s decision, how. — 1. To hear and decide appeals pursuant to section 138.430, the commission shall appoint one or more hearing officers. The hearing officers shall be subject to supervision by the […]
Section 138.432 – Decisions and orders of hearing officers, appeal of, procedure — when deemed final.
Effective – 28 Aug 1983 138.432. Decisions and orders of hearing officers, appeal of, procedure — when deemed final. — A complainant, respondent-assessor, or other party subject to a decision and order of a hearing officer, may file with the commission, within thirty days following the date of notification or mailing of such decision and […]