Section 138.400 – Certification of valuation changes — adjustments.
Effective – 28 Aug 2008 138.400. Certification of valuation changes — adjustments. — 1. The secretary of the state tax commission shall certify to each county clerk and to the assessor in the city of St. Louis the aggregate values of property in the several counties within fourteen days of the receipt of the abstracts […]
Section 138.410 – General supervision — attorney general and prosecuting attorney to assist in enforcement.
Effective – 28 Aug 1951 138.410. General supervision — attorney general and prosecuting attorney to assist in enforcement. — 1. The commission shall exercise general supervision over all the assessing officers of this state, over county boards of equalization and appeal in the performance of their duties under this chapter and all other laws concerning […]
Section 138.415 – Official visits to counties.
Effective – 28 Aug 1951 138.415. Official visits to counties. — At least one member of the commission or some duly authorized representative shall visit officially the several counties of this state at least once each year and inquire into the methods of assessment and taxation and ascertain whether assessing and revenue officers are faithfully […]
Section 138.420 – Power of original assessment — notification — modification of decision.
Effective – 20 Jun 1986 138.420. Power of original assessment — notification — modification of decision. — 1. The state tax commission shall have the exclusive power of original assessment of the distributable property of railroads, railroad cars, rolling stock, street railroads, bridges, telegraph, telephone, electric power and light companies, electric transmission lines, pipeline companies, […]
Section 138.430 – Right to appeal, procedure, notice to collector, when — investigation — costs and attorney’s fees awarded, when.
Effective – 28 Aug 2008 138.430. Right to appeal, procedure, notice to collector, when — investigation — costs and attorney’s fees awarded, when. — 1. Every owner of real property or tangible personal property shall have the right to appeal from the local boards of equalization to the state tax commission under rules prescribed by […]
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 […]
Section 138.433 – Pleadings, when deemed filed.
Effective – 28 Aug 1983 138.433. Pleadings, when deemed filed. — In determining whether pleadings are filed within the time allowed by law, such pleadings may be transmitted to the state tax commission by registered mail. Pleadings so filed shall be deemed filed with the commission as of the date deposited with the United States […]
Section 138.350 – Public meetings — access to records — certification of documents.
Effective – 28 Aug 1949 138.350. Public meetings — access to records — certification of documents. — 1. All regular sessions of the commission shall be held at the office of the commission in Jefferson City. The commission may from time to time at its discretion hold meetings for the accommodation of the public at […]
Section 138.360 – Issuance of subpoenas — fees — costs.
Effective – 28 Aug 1949 138.360. Issuance of subpoenas — fees — costs. — 1. The commission may subpoena witnesses. All subpoenas shall be signed and issued by a commissioner or by the secretary of the commission, and shall extend to all parts of the state, and may be served by any person authorized to […]