Missouri § 137.237 - Tax-exempt properties, assessor to compile list for state tax commission.
Full text of Missouri Revised Statutes of Missouri § 137.237 — Tax-exempt properties, assessor to compile list for state tax commission., with citation guidance and answers to common questions.
§ 137.237. Tax-exempt properties, assessor to compile list for state tax commission.
The county assessor of each county and the assessor of any city not within a county shall, beginning January 1, 1989, and every odd-numbered year thereafter, identify, list, and state the true value in money of the property in such county or city not within a county which is totally or partially exempt from ad valorem taxes for such taxable year pursuant to sections 99.800 to 99.865; sections 135.200 to 135.255; and section 353.110. Such properties shall be identified and listed, with the true value in money of the property included as well as the number of years of abatement remaining and the percentage of true value exempted for the abated properties, in a report filed with the state tax commission and the assessor of the county or city not within a county on or before November 1, 1989, and November first of every odd-numbered year thereafter. Such report, in summary form, shall be included in each reassessment notice stating said tax abatements in each county or city not within a county and, in addition, include a statement that a list of specific abated property is available for inspection upon request at the county courthouse or city hall of any city not within a county.
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(L. 1989 S.B. 148 § 1 merged with H.B. 181 & 633 § 1)
---- end of effective 28 Aug 1989 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 137.237
What does Revised Statutes of Missouri § 137.237 cover?
Section 137.237 ("Tax-exempt properties, assessor to compile list for state tax commission.") 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 § 137.237?
A common citation format is "Revised Statutes of Missouri § 137.237" (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 § 137.237 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.