Missouri § 150.060 - Equalization of valuations by board — notice of raise.
Full text of Missouri Revised Statutes of Missouri § 150.060 — Equalization of valuations by board — notice of raise., with citation guidance and answers to common questions.
§ 150.060. Equalization of valuations by board — notice of raise.
1. The assessor or the county clerk shall return the merchants' tax book and the assessor shall make the reports required by section 150.055 to the county board of equalization on the second Monday in July in each year, which said board is hereby required to meet at the office of the clerk of the county commission on the second Monday in July in each and every year, for the purpose of equalizing the valuation of merchants' statements, and to that end shall carefully compare the statements made by such merchants with the reports made by the assessor under section 150.055, and shall have the same powers and shall proceed in the same manner as provided by law, for the equalization of real and personal property, so far as is consistent with the provisions of sections 150.010 to 150.290; but after the board shall have raised the valuation of any statement, it shall give notice of the fact to the person, corporation or firm whose statement shall have been raised in amount, by personal notice through the mail, specifying the amount of such raise, and that the said board will meet on the second Monday in August to hear reasons, if any may be given, why such increase should not be made.
2. The members of the county board of equalization shall receive the same per diem for services under this section as provided by law for services in equalizing real and personal property, and the sum of the valuation of the statements as equalized by the county board of equalization shall be included in and made a part of the total valuation of property taxable for all purposes.
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(RSMo 1939 § 11309, A.L. 1945 p. 1838, A.L. 1945 p. 1959, A.L. 1951 p. 869)
Prior revisions: 1929 § 10081; 1919 § 13071; 1909 § 11623
(1960) Where records of county board of equalization failed to affirmatively show that taxpayer was notified by mail of increase in the valuation of property in merchant's statement, the increase was void. State ex rel. Wilson Chevrolet v. Wilson (Mo.), 332 S.W.2d 867.
---- end of effective 28 Aug 1951 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 150.060
What does Revised Statutes of Missouri § 150.060 cover?
Section 150.060 ("Equalization of valuations by board — notice of raise.") 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 § 150.060?
A common citation format is "Revised Statutes of Missouri § 150.060" (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 § 150.060 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.