Effective – 11 Jul 1985 138.085. County board of equalization, certain first and second class counties. — 1. In all first class counties not having a charter form of government and in each second class county which contains a portion of a city having a population of at least three hundred thousand and which adjoins […]
Effective – 28 Aug 2020, 2 histories 138.090. Meetings of board (first class counties). — 1. Except as provided in subsection 2 of this section, the county board of equalization in first class counties shall meet on the third Monday in July of each year. 2. Upon a finding by the board that it is […]
Effective – 28 Aug 2008, 2 histories 138.100. Rules — hearings (first classification counties). — 1. The following rules shall be observed by such county boards of equalization: (1) They shall raise the valuation of all tracts or parcels of land and all tangible personal property as in their opinion have been returned below their […]
Effective – 28 Aug 2008 138.110. Complaints to be filed with state tax commission, when (first class counties). — Complaints as to rulings of the county board of equalization in such counties shall be filed according to law with the state tax commission not later than September thirtieth of the year in which such ruling […]
Effective – 28 Aug 2008 138.120. Merchants’ and manufacturers’ books submitted, when — notice, hearing (first class counties). — 1. The merchants’ book and manufacturers’ book prepared as prescribed by law shall be returned by the assessor to the county board of equalization on the first day of July of each year, which said board […]
Effective – 28 Aug 1959 138.130. Extension of taxes — delivery of books (first class counties). — After the county board of equalization has completed the equalization of the merchants’ and manufacturers’ statements, the clerk of the county commission shall extend on the books all proper taxes at the same rate as assessed for the […]
Effective – 28 Aug 2007 138.135. Assessor not to be member of board of equalization — assessment to remain same, when — majority of board not in attendance, effect (St. Louis County). — 1. Notwithstanding any other provision of law to the contrary, the county assessor of any county of the first classification with a […]
