Missouri Code — 138
Browse 57 sections in division 138 of the Missouri code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 138.010. Membership of county board of equalization — annual meetings.
- § 138.011. Board of equalization members, restriction on being certain local officials or school board members (charter counties).
- § 138.015. Representation of constitutional charter cities under 300,000 on board — compensation.
- § 138.020. Members of board not to receive additional compensation, exception — compensation of county surveyor.
- § 138.030. Oath of members — powers and duties.
- § 138.040. Power to send for persons and papers — quorum.
- § 138.050. Rules to be observed.
- § 138.060. Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties — erroneous assessments.
- § 138.070. Assessment of property omitted from assessor's books — notice — hearings.
- § 138.080. Adjustment of tax books.
- § 138.085. County board of equalization, certain first and second class counties.
- § 138.090. Meetings of board (first class counties).
- § 138.100. Rules — hearings (first classification counties).
- § 138.110. Complaints to be filed with state tax commission, when (first class counties).
- § 138.120. Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties).
- § 138.130. Extension of taxes — delivery of books (first class counties).
- § 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).
- § 138.140. Board of equalization — members — oath — compensation — vacancies, how filled.
- § 138.150. Powers and duties — notice of increase.
- § 138.170. Length and period of meetings — subpoena witnesses — hearings.
- § 138.180. Appeal to board of equalization, how taken.
- § 138.190. Creation of state tax commission — term of office.
- § 138.200. Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited.
- § 138.210. Oath of office.
- § 138.220. Bond — amount.
- § 138.230. Compensation and expenses.
- § 138.235. Commission to conduct seminars — investigate leasing companies — compensation for extra duties.
- § 138.240. Quorums — hearings — decisions.
- § 138.250. Location of office.
- § 138.260. Secretary, appointment, duties — compensation, how set.
- § 138.280. Employment of clerical help.
- § 138.290. Agents, appointed, when — compensation, how provided.
- § 138.300. Powers of agents.
- § 138.310. Agent to conduct investigations — advisory recommendations.
- § 138.320. Forms and instructions.
- § 138.330. Seal for commission — attestation of records — evidence — custodian of seal.
- § 138.340. Commission cannot fix rate of levy.
- § 138.350. Public meetings — access to records — certification of documents.
- § 138.360. Issuance of subpoenas — fees — costs.
- § 138.370. Examination of witnesses and books.
- § 138.380. Duties and powers of commission.
- § 138.390. To classify and equalize property.
- § 138.400. Certification of valuation changes — adjustments.
- § 138.410. General supervision — attorney general and prosecuting attorney to assist in enforcement.
- § 138.415. Official visits to counties.
- § 138.420. Power of original assessment — notification — modification of decision.
- § 138.430. Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when.
- § 138.432. Decisions and orders of hearing officers, appeal of, procedure — when deemed final.
- § 138.433. Pleadings, when deemed filed.
- § 138.434. Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when.
- § 138.435. Office of state ombudsman for property assessment and taxation established — administration, duties, authority.
- § 138.440. Annual report — content — compensation for extra duties.
- § 138.445. Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.
- § 138.450. Annual meeting of assessors — expenses — warrant in payment.
- § 138.460. Inspection of assessment rolls — assessment of property omitted from rolls — notice given.
- § 138.470. Hearing — correction of books — compensation of assessor — court review — commission assessment final.
- § 138.480. Papers may be destroyed, when.