Missouri § 138.445 - Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.
Full text of Missouri Revised Statutes of Missouri § 138.445 — Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation., with citation guidance and answers to common questions.
§ 138.445. Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.
1. The state tax commission of Missouri shall annually certify to the director of revenue and to the commissioner of education a copy of its most recent annual report containing the total valuation of all taxable properties in the state according to the county or counties for which the same is assessed. The commission shall also certify to the director and to the commissioner any amendments or modifications to the annual report; provided, however, that no amendments or modifications to the annual report shall be accepted by the state tax commission or certified by it to the director of revenue or the commissioner of education at any time after December thirty-first of the year.
2. The annual report of the state tax commission and any amendments or modifications thereto duly certified to the director of revenue and to the commissioner of education shall constitute the official record of the state of Missouri for purposes of section 142.345 and section 163.011.
3. The reports certified pursuant to this section shall not be construed to represent the assessment ratio or general assessment level of any county in this state.
4. For the additional duties imposed upon the members of the tax commission under the provisions of this section, each member of the commission shall annually receive nine thousand dollars plus any salary adjustment provided pursuant to section 105.005 payable in equal monthly installments.
5. As a part of the report defined in this section, the state tax commission shall include the difference in assessed value for any telephone company that, according to subsection 5 of section 153.030, elects to be assessed utilizing the methodology defined in section 137.122. The commissioner of education shall transmit the information to each school district.
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(L. 1980 S.B. 926 § 1, A.L. 1984 S.B. 528, A.L. 2018 S.B. 768)
Revisor's Note: Salary adjustment index is printed, as required by § 105.005, in Appendix E.
---- end of effective 28 Aug 2018 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 138.445
What does Revised Statutes of Missouri § 138.445 cover?
Section 138.445 ("Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.") 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 § 138.445?
A common citation format is "Revised Statutes of Missouri § 138.445" (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 § 138.445 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.