Missouri § 138.150 - Powers and duties — notice of increase.
Full text of Missouri Revised Statutes of Missouri § 138.150 — Powers and duties — notice of increase., with citation guidance and answers to common questions.
§ 138.150. Powers and duties — notice of increase.
1. The board shall hear complaints and appeals, and adjust, correct, and equalize the valuations and assessments of any real or tangible personal property taxable by the city and assess and equalize the value of any real or tangible personal property taxable by the city omitted from the assessment plat books or records then under examination by them, and adjust and correct the assessment plat books or records accordingly. If the board proposes to increase any assessment or to assess any omitted property, it shall give notice of the fact to the person owning or controlling the property affected, his agent or representative, by personal notice, by mail, or if the address of the person, agent or representative is unknown, then by publication in one issue of at least two daily newspapers published within the city.
2. The notice as to omitted property shall state the kind and class of property and the value fixed thereon by the board and shall name the time and place, not less than five days thereafter, when and where the person may appear before the board and show cause, if any, why the assessment should not be made.
3. A like notice shall be given if the board proposes to increase any assessment, and in addition thereto shall state the amount of the increase.
4. For cause shown, if any, that the assessment was erroneously or improperly made, the board may change, alter or cancel the assessment.
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(L. 1945 p. 1859 § 10, A.L. 1959 H.B. 107)
(1958) County board of equalization's authority is limited to equalizing valuations of property within its jurisdiction and the tax commission's jurisdiction on appeal is purely derivative. The tax commission's original jurisdiction to equalize valuations as between counties does not give it authority to attempt to equalize assessments of specific property as between one county and property in another on an appeal from a county board of equalization. Foster Bros. Mfg. Co. v. State Tax Comm. of Mo. (Mo.), 319 S.W.2d 590.
---- end of effective 28 Aug 1959 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 138.150
What does Revised Statutes of Missouri § 138.150 cover?
Section 138.150 ("Powers and duties — notice of increase.") 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 § 138.150?
A common citation format is "Revised Statutes of Missouri § 138.150" (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 § 138.150 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.