Missouri § 94.010 - Assessment of property, how made — equalization — correction of books.
Full text of Missouri Revised Statutes of Missouri § 94.010 — Assessment of property, how made — equalization — correction of books., with citation guidance and answers to common questions.
§ 94.010. Assessment of property, how made — equalization — correction of books.
1. Except as hereinafter provided, in assessing property, both real and personal, in cities of the third class, the city assessor shall, jointly with the county or township assessor, assess all property in such city, and such assessment, as made by the city assessor and county or township assessor jointly, and after the same has been passed upon by the board of equalization, as herein provided for, shall be taken as the basis from which the city council shall make the levy for city purposes; and for the purpose of giving cities of the third class representation on the county board of equalization, when said board is sitting for the purpose of equalizing the assessment on such city property, the mayor and city assessor shall sit with the county board of equalization when the said board is passing upon the assessment of such city property, and shall each have a vote in said board, and they shall be paid for such service the same amount per day and out of the same fund as other members of such board of equalization.
2. The assessment of city property as made by the city and county assessor shall conform to each other, and after such board of equalization has passed upon such assessment and equalized the same, the city assessor's book shall be corrected in red ink in accordance with the changes made by the board of equalization, and so certified by said board, and then returned to the city council.
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(RSMo 1939 § 6925, A.L. 1959 H.B. 164)
Prior revisions: 1929 § 6779; 1919 § 8266; 1909 § 9203
---- end of effective 28 Aug 1959 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 94.010
What does Revised Statutes of Missouri § 94.010 cover?
Section 94.010 ("Assessment of property, how made — equalization — correction of books.") 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 § 94.010?
A common citation format is "Revised Statutes of Missouri § 94.010" (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 § 94.010 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.