Missouri § 138.110 - Complaints to be filed with state tax commission, when (first class counties).
Full text of Missouri Revised Statutes of Missouri § 138.110 — Complaints to be filed with state tax commission, when (first class counties)., with citation guidance and answers to common questions.
§ 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 was made.
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(L. 1945 p. 1930 § 17, A.L. 2008 S.B. 711)
(1984) A county assessor does not have standing to appeal a ruling of a local county board of equalization to the Tax Commission. O'Flaherty v. State Tax Commission (Mo. banc), 680 S.W.2d 153.
---- end of effective 28 Aug 2008 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 138.110
What does Revised Statutes of Missouri § 138.110 cover?
Section 138.110 ("Complaints to be filed with state tax commission, when (first class counties).") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 138.110?
A common citation format is "Revised Statutes of Missouri § 138.110" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 138.110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.