Missouri

138.010. Membership of county board of equalization — annual meetings.

138.011. Board of equalization members, restriction on being certain local officials or school board members (charter counties).

138.015. Representation of constitutional charter cities under 300,000 on board — compensation.

138.020. Members of board not to receive additional compensation, exception — compensation of county surveyor.

138.030. Oath of members — powers and duties.

138.040. Power to send for persons and papers — quorum.

138.050. Rules to be observed.

138.060. Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties — erroneous assessments.

138.070. Assessment of property omitted from assessor's books — notice — hearings.

138.080. Adjustment of tax books.

138.085. County board of equalization, certain first and second class counties.

138.090. Meetings of board (first class counties).

138.100. Rules — hearings (first classification counties).

138.110. Complaints to be filed with state tax commission, when (first class counties).

138.120. Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties).

138.130. Extension of taxes — delivery of books (first class counties).

138.135. Assessor not to be member of board of equalization — assessment to remain same, when — majority of board not in attendance, effect (St.

138.140. Board of equalization — members — oath — compensation — vacancies, how filled.

138.150. Powers and duties — notice of increase.

138.170. Length and period of meetings — subpoena witnesses — hearings.

138.180. Appeal to board of equalization, how taken.

138.190. Creation of state tax commission — term of office.

138.200. Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited.

138.210. Oath of office.

138.220. Bond — amount.

138.230. Compensation and expenses.

138.235. Commission to conduct seminars — investigate leasing companies — compensation for extra duties.

138.240. Quorums — hearings — decisions.

138.250. Location of office.

138.260. Secretary, appointment, duties — compensation, how set.

138.280. Employment of clerical help.

138.290. Agents, appointed, when — compensation, how provided.

138.300. Powers of agents.

138.310. Agent to conduct investigations — advisory recommendations.

138.320. Forms and instructions.

138.330. Seal for commission — attestation of records — evidence — custodian of seal.

138.340. Commission cannot fix rate of levy.

138.350. Public meetings — access to records — certification of documents.

138.360. Issuance of subpoenas — fees — costs.

138.370. Examination of witnesses and books.

138.380. Duties and powers of commission.

138.390. To classify and equalize property.

138.400. Certification of valuation changes — adjustments.

138.410. General supervision — attorney general and prosecuting attorney to assist in enforcement.

138.415. Official visits to counties.

138.420. Power of original assessment — notification — modification of decision.

138.430. Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when.

*138.431.

138.432. Decisions and orders of hearing officers, appeal of, procedure — when deemed final.

138.433. Pleadings, when deemed filed.

138.434. Attorney fees and other costs awarded taxpayers on appeal in charter counties, St.

138.435. Office of state ombudsman for property assessment and taxation established — administration, duties, authority.

138.440. Annual report — content — compensation for extra duties.

138.445. Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.

138.450. Annual meeting of assessors — expenses — warrant in payment.

138.460. Inspection of assessment rolls — assessment of property omitted from rolls — notice given.

138.470. Hearing — correction of books — compensation of assessor — court review — commission assessment final.

138.480. Papers may be destroyed, when.