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| Home > Statutes > Usa Missouri |
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USA Statutes : missouri
Title : COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter : Chapter 53 County Assessors
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1. At the general election in the year 1948 and every four years
thereafter the qualified voters in each county in this state shall elect
a county assessor. Such county assessors shall enter upon the discharge
of their duties on the first day of September next after their election,
and shall hold office for a term of four years, and until their
successors are elected and qualified, unless sooner removed from office;
provided, that this section shall not apply to the city of St. Louis. The
assessor shall be a resident of the county from which such person was
elected.
2. The office of county assessor is created in each county having
township organization and a county assessor shall be elected for each
township organization county at the next general election, or at a
special election called for that purpose by the governing body of such
county. If a special election is called, the state and each political
subdivision or special district submitting a candidate or question at
such election shall pay its proportional share of the costs of the
election, as provided by section 115.065, RSMo. Such assessor shall
assume office immediately upon his election and qualification, and shall
serve until his successor is elected and qualified under the provisions
of subsection 1 of this section. Laws generally applicable to county
assessors, their offices, clerks, and deputies shall apply to and govern
county assessors in township organization counties, and laws applicable
to county assessors, their offices, clerks, and deputies in third class
counties and laws applicable to county assessors, their offices, clerks,
and deputies in fourth class counties shall apply to and govern county
assessors, their offices, clerks, and deputies in township organization
counties of the respective classes, except that when such general laws
and such laws applicable to third and fourth class counties conflict with
the laws specially applicable to county assessors, their offices, clerks,
and deputies in township organization counties, the laws specially
applicable to county assessors, their offices, clerks, and deputies in
township organization counties shall govern. (RSMo 1939 §§ 10943, 10945,
A.L. 1945 p. 1782 § 2, A.L. 1945 p. 1967 § 2, A. 1949 H.B. 2011, A.L.
1981 H.B. 114 & 146, A.L. 1992 S.B. 833)
Prior revisions: 1929 §§ 9749, 9751; 1919 §§ 12759, 12761; 1909 §§ 11341,
11343
CROSS REFERENCES: Assessor in city of St. Louis appointed, duties and
powers, RSMo 82.550 to 82.590 Term of office, when county adopts township
organization, RSMo 65.600
The clerks of the respective county commissions shall deliver to
the persons appointed as provided in this chapter, immediately after
their appointment, a certificate thereof, under the seal of their
respective county commissions. (RSMo 1939 § 10944, A.L. 1945 p. 1782 § 3,
A.L. 1978 H.B. 971)
Prior revisions: 1929 § 9750; 1919 § 12760; 1909 § 11342
Every assessor shall take an oath or affirmation to support the
Constitution of the United States and of this state, and to demean
himself faithfully in office and to assess all of the real and tangible
personal property in the county in which he assesses at what he believes
to be the actual cash value. He shall endorse this oath on his
certificate of election or appointment before entering upon the duties of
his office. (RSMo 1939 § 10946, A.L. 1945 p. 1782 § 4)
Prior revisions: 1929 § 9752; 1919 § 12762; 1909 § 11344
Every assessor (except the assessor of St. Louis City) before
entering upon the duties of his office, shall give a surety company bond
in a sum of not less than one thousand dollars, to be paid by the county
or township, the amount to be fixed by the commission or clerk, as the
case may require, conditioned for the faithful performance of the duties
of his office, which bond shall be deposited in the office of the clerk
of the county commission. (RSMo 1939 § 10948, A.L. 1945 p. 1782 § 6)
Prior revisions: 1929 § 9754; 1919 § 12764; 1909 § 11346
CROSS REFERENCE: Surety bonds, regulations regarding, RSMo 107.010 to
107.110
Every assessor, in counties of class one, before entering upon
the duties of his office, shall give a surety bond to the state to the
satisfaction of the county commission, with one or more solvent sureties,
in the sum of not less than ten thousand dollars, the amount to be fixed
by the county commission, conditioned upon the faithful performance of
the duties of his office, which bond shall be recorded in the office of
the recorder of deeds of the county and then deposited and kept in the
office of the clerk of the county commission. (L. 1945 p. 1930 § 2, A.
1949 H.B. 2011)
Each deputy assessor shall take the same oath and have the same
power and authority as the assessor himself. The assessor is responsible
for the official acts of his deputies. (RSMo 1939 § 10946, A.L. 1945 p.
1782 § 5, A.L. 1959 S.B. 61)
Prior revisions: 1929 § 9752; 1919 § 12762; 1909 § 11344
CROSS REFERENCE: Appointment, compensation, RSMo 137.715, 137.725
Each county assessor, except in counties of the first class and
counties of the second class having an assessed valuation in excess of
three hundred million dollars as of January 1, 1974, shall on or before
October first of each year furnish to the county collector of the revenue
of his county a list of all real property transfers occurring after
January first of that year and before September first of that year. The
list shall contain a description of the property transferred and the name
of each grantor and grantee and their addresses, if known. (L. 1974 S.B.
373)
Each county assessor in all counties except counties of the first
class with or without a charter form of government shall, in addition to
all other duties provided by law, place identification numbers, letters
or names of all school districts and other political subdivisions
authorized by law to levy a tax in proper columns provided therefor on
the land list and personal property list. (L. 1978 S.B. 779)
In addition to the other duties prescribed by law, in all
counties of the first class not having a charter form of government, the
assessor shall annually submit a list of all new assessments made during
the year within any city all or part of which is within the county. (L.
1978 S.B. 775 § 53.075)
1. In order to implement the mandate of the voters of this state
in their approval of section 6 of article X of the Missouri Constitution,
the county assessor in all counties and the assessor of each city not
within a county shall, in addition to all other duties imposed on him by
law, classify all real property within his county or city not within a
county into the subclasses provided in section 4(b) of article X of the
Missouri Constitution, which subclasses are as follows:
(1) Residential property;
(2) Agricultural and horticultural property;
(3) Utility, industrial, commercial, railroad, and all other property not
included in subclasses (1) and (2) of class 1 property.
2. When performing the classification required by subsection 1 of this
section, all assessors shall make their classifications in accordance
with all applicable definitions provided by or made pursuant to the
constitution and laws of this state. (L. 1983 S.B. 63, et al.)
The assessor in each county, except counties of the first class
having a charter form of government, in addition to other duties provided
by law, shall each calendar month verify ten sales of real property made
within his county during that month and shall make a report of these
sales to the state tax commission. The report of each such sale shall
contain:
(1) The name of the grantor;
(2) The name of the grantee;
(3) The amount of consideration when available; and if not available then
the assessor shall reassess the property;
(4) The amount at which the property is currently assessed;
(5) Whether or not the sale involved newly constructed property; and
(6) The name of the person verifying the sale. (L. 1969 3d Ex. Sess. S.B.
1)
Effective 9-1-70
1. The county assessor in any county, other than in a first
classification county, shall receive an annual salary computed as set
forth in the following schedule provided in this subsection. The assessed
valuation factor shall be the amount thereof as shown for the year next
preceding the computation. The provisions of this section shall not
permit or require a reduction in the amount of compensation being paid
for the office of assessor on September 1, 1997.
Assessed Valuation Salary $ 18,000,000 to 40,999,999 $29,000
41,000,000 to 53,999,999 30,000
54,000,000 to 65,999,999 32,000
66,000,000 to 85,999,999 34,000
86,000,000 to 99,999,999 36,000
100,000,000 to 130,999,999 38,000
131,000,000 to 159,999,999 40,000
160,000,000 to 189,999,999 41,000
190,000,000 to 249,999,999 41,500
250,000,000 to 299,999,999 43,000
300,000,000 or more 45,000
2. The compensation for county assessors in second, third and fourth
classification counties for the term of office beginning September 1,
1997, shall be calculated pursuant to the salary schedule in this section
using the percentage increase approved by the county salary commission
when establishing the compensation for the office of county assessor at
the salary commission meeting in 1997. This salary shall become effective
on September 1, 1997.
3. Two thousand dollars of the salary authorized in this section shall be
payable to the assessor only if the assessor has completed at least
twenty hours of classroom instruction each calendar year relating to the
operations of the assessor's office when approved by a professional
association of the county assessors of Missouri unless exempted from the
training by the professional association. The professional association
approving the program shall provide a certificate of completion to each
assessor who completes the training program and shall send a list of
certified assessors to the treasurer of each county. Expenses incurred
for attending the training session may be reimbursed to the county
assessor in the same manner as other expenses as may be appropriated for
that purpose.
4. The county assessor in any county, except a first classification
county, shall not, except upon two-thirds vote of all the members of the
salary commission, receive an annual compensation in an amount less than
the total compensation being received for the office of county assessor
in the particular county for services rendered or performed on the date
the salary commission votes. (L. 1987 S.B. 65, et al. § 53.070, A.L. 1988
S.B. 431, A.L. 1997 S.B. 11)
CROSS REFERENCE: Compensation in certain first class, noncharter
counties, RSMo 50.343
Other provisions of law to the contrary notwithstanding, the
annual salary of the county assessor in any county of the first class not
having a charter form of government and containing a portion of a city
with a population of three hundred thousand or more shall be computed on
an assessed valuation basis as set forth in the following schedule. The
assessed valuation factor shall be the amount thereof as shown for the
year next preceding the computation. The provisions of this section shall
permit a reduction in the amount of compensation received by a person
holding office as of May 13, 1988.
Assessed Valuation Salary 875,000,001 to 950,000,000 $34,500 950,000,001
to 1,000,000,000 35,500 1,000,000,001 to 1,025,000,000 36,000
1,025,000,001 to 1,050,000,000 36,500 1,050,000,001 to 1,075,000,000
37,000 1,075,000,001 to 1,100,000,000 37,500 1,100,000,001 to
1,200,000,000 38,000 1,200,000,001 to 1,300,000,000 38,500 1,300,000,001
to 1,400,000,000 39,000 1,400,000,001 or more 39,500 (L. 1988 S.B. 431 §
3)
Effective 5-13-88
1. In addition to all other compensation provided by law, any
assessor other than an assessor of a first class county who becomes
certified during the period set by subsection 1 of section 53.255, and
remains certified as provided in sections 53.250 to 53.265, and who is
serving as assessor at the time payment is to be made as provided in this
section, shall receive additional compensation, paid by the state
directly to him, in the sum of nine hundred dollars for the calendar year
1988 and the sum of two hundred twenty-five dollars per quarter as
provided in this section for each year thereafter, from funds
appropriated for that purpose.
2. An assessor other than an assessor of a first class charter county who
becomes certified after taking office shall be entitled to the
compensation provided in subsection 1 of this section beginning with the
first day of the second calendar quarter after the commission has been
notified that an assessor has attended a course of study as provided in
subsection 1 or 4 of section 53.255 and* shall continue on the first day
of each calendar quarter provided the assessor meets all of the
requirements of sections 53.250 to 53.265.
3. An assessor other than an assessor of a first class charter county who
became certified while he was assessor-elect shall be entitled to the
compensation provided in subsection 1 of this section beginning with the
first day of the second calendar quarter after he begins his term of
office or after the commission has been notified that he has attended a
course of study as provided in subsection 1 of section 53.255, whichever
event later occurs, and shall continue on the first day of each calendar
quarter provided the assessor meets all of the requirements of sections
53.250 to 53.265. (L. 1988 S.B. 431 § 4)
Effective 5-13-88
*Word "and" does not appear in original rolls.
The county assessor in counties of the third and fourth
classification shall be allowed a reimbursement for actual and necessary
travel expenses incurred in the performance of the assessor's official
duties within the county at the rate allowed pursuant to subsection 10 of
section 50.333, RSMo, payable monthly upon the filing of a statement by
the assessor with the county commission showing the actual and necessary
miles traveled during the month, to be paid out of the county treasury.
(L. 1963 p. 112 § 1, A.L. 1976 H.B. 1090, A.L. 2000 S.B. 894, A.L. 2002
H.B. 1982)
The county assessor in all counties of the second, third and
fourth class, and all counties of the first class without a charter form
of government except those first class counties which do not adjoin a
first class county having a charter form of government, shall, in
addition to all the duties provided by law, abstract the assessed
valuation of all real estate lists, personal property lists and
information on personal property assessment lists as to the number of
each and every item of personal tangible property and certify the
information to the county commission on or before June first of each
year. (L. 1965 p. 150 § 4, A.L. 1980 S.B. 633)
Effective 1-1-81
Any assessor failing to accurately compile the "real estate book"
in manner and form as set forth in section 137.225, RSMo, or to carefully
enter the names of the owners and the descriptions of the property or to
neglect any other duty required of him by law, is liable on his bond in
the sum of fifty dollars, to be sued for and recovered in the name of the
state and for the benefit of the school fund. (RSMo 1939 § 10974, A.L.
1945 p. 1782 § 8, A.L. 1959 S.B. 61)
Prior revisions: 1929 § 9783; 1919 § 12793; 1909 § 11375
As used in sections 53.250 to 53.265, unless the context clearly
indicated otherwise, the following words mean:
(1) "Assessor or assessing officer", county assessor of all second,
third, and fourth class counties, and all first class counties without a
charter form of government and the assessing officer of the city of St.
Louis;
(2) "Assessor-elect", a person who has been elected or appointed to the
office of county assessor in any second, third, or fourth class county or
any first class county without a charter form of government, or as the
assessing officer of the city of St. Louis, but who has not yet begun his
term of office;
(3) "Commission", state tax commission;
(4) "Course of study", course or courses approved by the state tax
commission. (L. 1980 S.B. 633 § 2, A.L. 1983 S.B. 63, et al., A.L. 1986
H.B. 1022, et al., A.L. 1987 H.B. 384 Revision)
Effective 6-15-87
1. In addition to all other qualifications imposed by law, it
shall be a qualification of the office of assessor that he shall, no
earlier than his becoming an assessor-elect and no later than the second
anniversary of the date of his commencing a term of office, attend a
course of study concerning the assessment of ad valorem property taxes
and thereafter be certified by the commission. Assessors appointed to
office on or before January 1, 1981, shall attend such course of study
within two years of January 1, 1981, and thereafter be certified by the
commission.
2. Upon notice by the provider of the courses to the commission that an
assessor or assessor-elect has attended such a course of study, the
commission shall issue a certificate of attendance to the assessor or
assessor-elect.
3. The commission shall set, as a minimum for each course of study,
classroom time totaling thirty-two hours. The commission shall develop
course listings which meet the requirement of this subsection and have
continuing authority to modify and supplement such list.
4. To remain certified as provided in sections 53.250 to 53.265, each
assessor must, within each two-year period after certification, attend at
least one additional course of study approved in the manner provided in
subsection 3 of this section.
5. Nothing contained in sections 53.250 to 53.265 shall be construed to
require that an assessor or assessor-elect pass a written or oral
examination upon the subject matter of the ad valorem course of study,
but in all cases attendance at such course of study shall be sufficient
qualification for office and additional compensation within the
provisions of sections 53.250 to 53.265.
6. Upon written notice by the commission that an assessor has failed to
properly comply with the provisions of sections 53.250 to 53.265, the
state director of revenue shall immediately suspend payments of
assessment costs by the state under sections 137.700 and 137.710, RSMo,
to the county in which the assessor is serving until such time as the
assessor complies with sections 53.250 to 53.265, resigns from office, is
removed from office by appropriate legal action, or until his successor
in office is qualified, whichever comes first. The withholding of state
funding under sections 137.700 and 137.710, RSMo, shall not be construed
to be the exclusive remedy against an assessor who fails to qualify for
office under this section, but other remedies provided by law shall be
available. (L. 1980 S.B. 633 §§ 3,4,5,6,7, A.L. 1983 S.B. 63, et al.,
A.L. 1986 H.B. 1022, et al., A.L. 1987 H.B. 384 Revision)
Effective 6-15-87
Subject to appropriation, expenses incurred by the assessor or
assessor-elect in attending courses of study and additional courses
referred to in sections 53.250 to 53.265* shall be paid by the state.
Fees for registration, books and materials may be directly billed to the
state as provided by the commissioner of administration. The cost of
transportation, lodging and meals shall be reimbursed to the assessor or
assessor-elect in the manner provided by the commissioner of
administration. (L. 1980 S.B. 633 § 8, A.L. 1986 H.B. 1022, et al., A.L.
1987 H.B. 384 Revision, A.L. 2005 H.B. 461)
*Section 53.265 was repealed by S.B. 65, et al. in 1987.
Any county assessor who has served for sixteen or more years as
an assessor shall be exempt from attending or completing any course of
study or classroom instruction required by this chapter to receive any
additional compensation. Such assessor shall receive all increases in
compensation granted to county assessors who complete such classroom
instruction or course of study. If such assessor elects to attend or
complete such study or classroom instruction his expenses shall be
reimbursed. (L. 1994 S.B. 662 & 459, A.L. 1997 S.B. 11)
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