Missouri § 137.270 - County commission to hear and determine erroneous assessments.
Full text of Missouri Revised Statutes of Missouri § 137.270 — County commission to hear and determine erroneous assessments., with citation guidance and answers to common questions.
§ 137.270. County commission to hear and determine erroneous assessments.
The county commission of each county may hear and determine allegations of erroneous assessment, or mistakes or defects in descriptions of lands, at any term of the commission before the taxes are paid, on application of any person who, by affidavit, shows good cause for not having attended the county board of equalization for the purpose of correcting the errors or defects or mistakes. If any lot of land or any portion thereof has been erroneously assessed twice for the same year, the county commission shall release the owner or claimant thereof upon the payment of the proper taxes. Valuations placed on property by the assessor or the board of equalization shall not be deemed to be erroneous assessments under this section.
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(RSMo 1939 § 10998, A.L. 1945 p. 1782 § 24, A.L. 1959 H.B. 108)
Prior revisions: 1929 § 9808; 1919 § 12817; 1909 § 11399
---- end of effective 28 Aug 1959 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 137.270
What does Revised Statutes of Missouri § 137.270 cover?
Section 137.270 ("County commission to hear and determine erroneous assessments.") 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 § 137.270?
A common citation format is "Revised Statutes of Missouri § 137.270" (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 § 137.270 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.