Section 138.380 – Duties and powers of commission.
Effective – 28 Aug 2008 138.380. Duties and powers of commission. — It shall be the duty of the state tax commission, and the commissioners shall have authority, to perform all duties enumerated in this section and such other duties as may be provided by law: (1) To raise or lower the assessed valuation of […]
Section 138.390 – To classify and equalize property.
Effective – 28 Aug 2008 138.390. To classify and equalize property. — 1. The state tax commission shall equalize the valuation of real and tangible personal property among the several counties in the state in the following manner: with the abstracts of all the taxable property in the several counties of the state and the […]
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 138.300 – Powers of agents.
Effective – 28 Aug 1959 138.300. Powers of agents. — In the discharge of his duties an agent has all the powers of an inquisitional nature granted in sections 138.190 to 138.490 to the commission and all powers lawful throughout the state given by law to a notary public relative to depositions. ——– (RSMo 1939 […]
Section 138.310 – Agent to conduct investigations — advisory recommendations.
Effective – 28 Aug 1945 138.310. Agent to conduct investigations — advisory recommendations. — 1. The commission may conduct a number of investigations contemporaneously through different agents, and may delegate to an agent the taking of all testimony bearing upon any investigation or hearing. 2. The decision of the commission shall be based upon its […]