Missouri Code — 137
Browse 172 sections in division 137 of the Missouri code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 137.010. Definitions.
- § 137.015. Classification of property.
- § 137.016. Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered.
- § 137.017. Agricultural and horticultural property, how assessed.
- § 137.018. Certain merchandise exempt from ad valorem taxes.
- § 137.021. Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of.
- § 137.022. Private car company, defined — subject to assessment and taxation, manner.
- § 137.023. Rules and regulations — promulgation, procedure.
- § 137.030. Levy for library purposes.
- § 137.035. What taxes to be assessed, levied, and collected in counties.
- § 137.037. Levy to pay cost of property reevaluation — election — form of ballot.
- § 137.040. Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.
- § 137.045. Assessment, levy, and collection not to be made except as provided — penalty.
- § 137.055. County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.
- § 137.060. Action of county commission to be entered of record.
- § 137.065. Limit of county taxes — increase, election, ballot — reduction not necessary, when.
- § 137.070. Apportionment in counties having township organization.
- § 137.072. School districts and political subdivisions may increase tax ceiling by vote of governing body, when.
- § 137.073. Limitation on total of lamps lighted at one time — violation, penalty.
- § 573.020. Promoting obscenity in the first degree — penalty.
- § 137.075. What property liable for taxes.
- § 137.076. Valuation by assessor, factors to be considered — income-based approach for assessment of parcels.
- § 137.078. Depreciation schedules for broadcasting equipment, definitions — true value in money, how determined — tables.
- § 137.079. Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.
- § 137.080. Annual assessment date — subclasses of tangible personal property.
- § 137.081. New political subdivisions, assessment, effective when.
- § 137.082. New construction, assessment of upon occupancy, how — payment of taxes, when — county assessor, duties — county option — natural disasters, assessment reduction allowed, effect.
- § 137.083. Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.
- § 137.085. Government lands become taxable, when — state lien on real property, extent of.
- § 137.092. Rental or leasing facilities to submit lessee lists.
- § 137.095. Corporate property, where taxed — tractors and trailers.
- § 137.098. College fraternity and sorority real property, how assessed.
- § 137.100. Certain property exempt from taxes.
- § 137.101. Charitable organizations, exemption from property taxes — assessor's duties.
- § 137.110. Assessment blanks, books and supplies, furnished, when.
- § 137.112. Deferred maintenance, defined.
- § 137.113. Scope of sections.
- § 137.114. Assessment of deferred maintenance improvements postponed — eligibility requirements.
- § 137.115. Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment.
- § 137.116. Department of revenue to furnish lists of motor vehicles.
- § 137.117. Recorder to furnish list of real estate transfers (third and fourth class counties).
- § 137.119. Filing of subdivision plat not to affect classification or increase appraised value — exception.
- § 137.120. Property list, contents.
- § 137.122. Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions.
- § 137.123. Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed.
- § 137.125. Procedure in case of absence from property and of death.
- § 137.130. Assessor to make physical inspection, when — assessment.
- § 137.135. Duplicate list to be left if made during absence of owner.
- § 137.150. Assessor and other officers to administer oaths — failure of assessor — penalty.
- § 137.155. Form of oath — refusal to make oath — penalty.
- § 137.160. Assessment of discovered real property — notice to state tax commission.
- § 137.165. Procedure of assessing real estate omitted from tax books.
- § 137.170. Each tract of land charged with its own taxes — notice to owner.
- § 137.175. Failure to assess taxable property — method of subsequent assessments.
- § 137.177. Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor.
- § 137.180. Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents.
- § 137.185. Tracts less than one-sixteenth of a section.
- § 137.190. Penalty for violation of section 137.185.
- § 137.195. County commissions to procure plats from United States land office.
- § 137.200. Plats or maps lost — duty of county commissions.
- § 137.205. Assessor to have free access to plats and maps — board to compare — omissions.
- § 137.210. Assessor to examine and compare lists — assessor's book.
- § 137.215. Books to be divided into two parts — land list and personal property list — method of making list.
- § 137.220. Assessor to prepare plats to all tracts and lots.
- § 137.225. Assessor to be provided with real estate book and personal assessment book.
- § 137.230. When section 137.225 does not apply.
- § 137.235. Assessor's books to have three columns for values — extension of taxes.
- § 137.237. Tax-exempt properties, assessor to compile list for state tax commission.
- § 137.240. County commissions to furnish additional books when necessary.
- § 137.243. Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure.
- § 137.245. Assessor to prepare and return assessor's book, verification — clerk to abstract — failure, a misdemeanor — clerk to forward copy of valuations, to whom, when.
- § 137.250. List lost or destroyed — new assessment to be made.
- § 137.260. County clerk to correct tax book.
- § 137.265. Assessment not illegal because of informality in making.
- § 137.270. County commission to hear and determine erroneous assessments.
- § 137.275. Appeals to county board of equalization — lodged where.
- § 137.280. Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when — electronic assessment list or notice.
- § 137.285. Double assessment for making fraudulent list.
- § 137.290. Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized.
- § 137.295. Clerk to make statement.
- § 137.298. Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill — personal property tax receipt, issued when — cities may enter into agreements with county to include outstanding vehicle-related fees and fines on personal property tax bill.
- § 137.300. Supplemental tax book.
- § 137.305. Supplemental tax book same validity and force.
- § 137.320. Penalty for clerk's neglect or refusal — evidence.
- § 137.325. Sections 137.325 to 137.420 applicable to first class counties.
- § 137.335. Blanks for assessment to be designed by state tax commission — time of making assessment.
- § 137.340. Taxpayer to file return listing all tangible personal property.
- § 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.
- § 137.350. Assessment of estates — duty of guardian.
- § 137.355. Notice of increased assessment of listed property — notice to owners, when, contents.
- § 137.360. Form of oath — penalty for refusal — lists filed with county clerk.
- § 137.375. Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure.
- § 137.380. Procedure when assessor's lists cannot be included in one book.
- § 137.385. Appeal from assessment — form — time for filing.
- § 137.390. County commission to determine tax rate.
- § 137.392. Clerk to deliver tax books to collector, when — extension of time.
- § 137.395. County commission to establish system of bookkeeping.
- § 137.400. County reimbursed for abstract furnished to any city, town or village.
- § 137.405. Certain sections not applicable to property assessed by state tax commission.
- § 137.410. Inconsistent laws not applicable.
- § 137.415. County commission of first class charter county to furnish recorder with land list — compensation to recorder — penalty.
- § 137.420. False certification a misdemeanor.
- § 137.425. Tax levy, how made in counties with township organization — assessment book, how prepared.
- § 137.435. Real property assessed, how and where.
- § 137.440. Assessment of real and tangible property.
- § 137.445. Assessor's books — how made.
- § 137.450. Assessment lists to be filed with county clerk.
- § 137.465. County clerk to submit lists of property — abstracts of all real property.
- § 137.470. County clerk to estimate state, county, township, school, bridge and other tax.
- § 137.475. County clerk to deliver assessment roll to collector.
- § 137.480. State tax commission to instruct and advise county clerks.
- § 137.485. Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.
- § 137.490. Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents.
- § 137.495. Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.
- § 137.500. Assessment blanks, distribution, how signed — penalty.
- § 137.505. Failure to file return — duty of assessor.
- § 137.510. Assessor's books — method of preparation — date to be completed.
- § 137.512. Notice as to time and place of inspection of assessment records.
- § 137.515. Assessor to make abstract of books, when — copies certified.
- § 137.520. Assessor to extend book — make tax bills.
- § 137.525. Duties of city comptroller.
- § 137.535. Assessor to make daily record of transfers of property.
- § 137.540. False returns — board of equalization notified — duties of board.
- § 137.545. False returns — penalty.
- § 137.550. Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.
- § 137.554. Portion of tax expended on city streets, city to designate where and how spent.
- § 137.555. Special road and bridge tax, how levied, collected and disbursed.
- § 137.556. One-fourth of tax expended on city streets in certain counties — exception, St. Francois County.
- § 137.557. Establishment of county-urban road systems — portion of special road and bridge tax may be expended on system roads — advisory board (Kansas City urban area).
- § 137.558. County-urban road system — refunds to cities — county-arterial roads (St. Louis County).
- § 137.559. Portion of road bond construction fund may be expended on system roads.
- § 137.560. Special road and bridge fund to be a separate fund on all accounting statements of county.
- § 137.565. Election for tax — petition — duty of county commission.
- § 137.570. Form of ballot.
- § 137.575. County commission to make levy — how collected.
- § 137.580. County commission to refund special road and bridge tax to incorporated city, town or village.
- § 137.585. Township special road and bridge tax, how levied, collected and disbursed.
- § 137.590. Such funds to be shown as separate items.
- § 137.595. Taxes — how collected — how kept.
- § 137.600. Railroad, telegraph and telephone taxes — rate — how collected and disbursed.
- § 137.715. Clerks and deputies, appointment, compensation, how paid.
- § 137.721. Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties).
- § 137.722. Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties).
- § 137.725. Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund.
- § 137.750. Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses.
- § 137.900. Definitions.
- § 137.910. Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.
- § 137.920. Warehouse duty to keep records of in-transit property, in-transit defined.
- § 137.930. Forms for no-situs, tax exemptions, procedure.
- § 137.940. Reconsignment of in-transit property to final destination in state, assessed and taxed, when.
- § 137.950. Evasion of taxes — civil action to recover taxes, costs and attorney's fee.
- § 137.960. False statements to assessors — penalty.
- § 137.975. Annual reports to be filed, form, content.
- § 137.977. Failure to file, penalty — waiver of penalty, when — report deemed filed, when.
- § 137.979. Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect.
- § 137.981. Administrative and judicial review procedure authorized for private car companies.
- § 137.983. Private car companies not subject to ad valorem taxation, when.
- § 137.985. Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed.
- § 137.1000. Title, effective date.
- § 137.1003. Definitions.
- § 137.1006. Powers of commission.
- § 137.1009. Commission to prescribe report forms — penalty for failure to submit reports — mailing requirements — annual mileage reporting, when.
- § 137.1012. Aggregate valuation of distributable freight line company property by the commission — procedure.
- § 137.1015. Review of original assessment, when — procedures.
- § 137.1018. Statewide average rate of property taxes levied, ascertained by the commission — report submitted — taxes collected, how determined — tax credit authorized — sunset provision.
- § 137.1021. Deposit of taxes collected into county private car tax trust fund — apportionment to counties.
- § 137.1024. Director to notify attorney general of failure to pay taxes due.
- § 137.1027. Attorney general to institute a suit, when — property subject to seizure, when.
- § 137.1030. Contingent procedures for freight line company taxes, effective when.
- § 137.1040. Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting an alternative form of government).
- § 137.1050. Homestead property tax credit, persons 62 or older — definitions — credit amount — ordinance or referendum, ballot language — application of credit to tax liability — notification to political subdivisions.
- § 137.1055. Homestead property tax credit, certain counties — definitions — credit amount — notification.