Missouri Statute | Act | Code |Taxation And Revenue| US Code - US Statute | Chapter 137 Assessment And Levy Of Property Taxes

The following words, terms and phrases when used in laws
governing taxation and revenue in the state of Missouri shall have the
meanings ascribed to them in this section, except when the context
clearly indicates a different meaning:

(1) "Grain and other agricultural crops in an unmanufactured condition"
shall mean grains and feeds including, but not limited to, soybeans, cow
peas, wheat, corn, oats, barley, kafir, rye, flax, grain sorghums,
cotton, and such other products as are usually stored in grain and other
elevators and on farms; but excluding such grains and other agricultural
crops after being processed into products of such processing, when
packaged or sacked. The term "processing" shall not include hulling,
cleaning, drying, grating, or polishing;

(2) "Intangible personal property", for the purpose of taxation, shall
include all property other than real property and tangible personal
property, as defined by this section;

(3) "Real property" includes land itself, whether laid out in town lots
or otherwise, and all growing crops, buildings, structures, improvements
and fixtures of whatever kind thereon, the installed poles used in the
transmission or reception of electrical energy, audio signals, video
signals or similar purposes, provided the owner of such installed poles
is also an owner of a fee simple interest, possessor of an easement,
holder of a license or franchise, or is the beneficiary of a right-of-way
dedicated for public utility purposes for the underlying land; attached
wires, transformers, amplifiers, substations, and other such devices and
appurtenances used in the transmission or reception of electrical energy,
audio signals, video signals or similar purposes when owned by the owner
of the installed poles, otherwise such items are considered personal
property; and stationary property used for transportation of liquid and
gaseous products, including, but not limited to, petroleum products,
natural gas, water, and sewage;

(4) "Tangible personal property" includes every tangible thing being the
subject of ownership or part ownership whether animate or inanimate,
other than money, and not forming part or parcel of real property as
herein defined, but does not include household goods, furniture, wearing
apparel and articles of personal use and adornment, as defined by the
state tax commission, owned and used by a person in his home or dwelling
place. (L. 1945 p. 1799 § 3, A. 1949 S.B. 1021, A.L. 1974 S.B. 333, A.L.
1981 S.B. 13, A.L. 1989 H.B. 181 & 633, A.L. 1991 H.B. 608)

(1968) Leasehold interest held by private corporation in real estate
owned by municipality is within definition of "real property", of this
section and is taxable as real property and the exemption accorded the
municipality from taxation on its real estate does not extend to a
privately owned leasehold in that real estate. Iron County v. State Tax
Commission (Mo.) 437 S.W.2d 665.

(1984) Billboards are within the definition of "structures, improvements
and fixtures of whatever kind" and constitute real property for
assessment and ad valorem property taxation. State ex rel. Thompson v.
Osage Outdoor Advertising (Mo. App.), 674 S.W.2d 81.

(1984) Elements of a fixture are: Annexation to the realty, adaptation to
the location, and intent of the annexor at the time of annexation.
Oberjuerge Rubber Company v. State Tax Commission of Missouri (Mo. App.),
674 S.W.2d 186.

All property in Missouri shall be classified for tax purposes as
follows: Class one, real property; class two, tangible personal property;
class three, intangible personal property. (L. 1945 p. 1799 § 2)

CROSS REFERENCE: Property classified for taxation, Const. Art. X § 4

1. As used in section 4(b) of article X of the Missouri
Constitution, the following terms mean:

(1) "Residential property", all real property improved by a structure
which is used or intended to be used for residential living by human
occupants, vacant land in connection with an airport, land used as a golf
course, and manufactured home parks, but residential property shall not
include other similar facilities used primarily for transient housing.
For the purposes of this section, "transient housing" means all rooms
available for rent or lease for which the receipts from the rent or lease
of such rooms are subject to state sales tax pursuant to section
144.020.1(6), RSMo;

(2) "Agricultural and horticultural property", all real property used for
agricultural purposes and devoted primarily to the raising and harvesting
of crops; to the feeding, breeding and management of livestock which
shall include breeding and boarding of horses; to dairying, or to any
other combination thereof; and buildings and structures customarily
associated with farming, agricultural, and horticultural uses.
Agricultural and horticultural property shall also include land devoted
to and qualifying for payments or other compensation under a soil
conservation or agricultural assistance program under an agreement with
an agency of the federal government. Agricultural and horticultural
property shall further include land and improvements, exclusive of
structures, on privately owned airports that qualify as reliever airports
under the Nation Plan of Integrated Airports System, to receive federal
airport improvement project funds through the Federal Aviation
Administration. Real property classified as forest croplands shall not be
agricultural or horticultural property so long as it is classified as
forest croplands and shall be taxed in accordance with the laws enacted
to implement section 7 of article X of the Missouri Constitution;

(3) "Utility, industrial, commercial, railroad and other real property",
all real property used directly or indirectly, for any commercial,
mining, industrial, manufacturing, trade, professional, business, or
similar purpose, including all property centrally assessed by the state
tax commission but shall not include floating docks, portions of which
are separately owned and the remainder of which is designated for common
ownership and in which no one person or business entity owns more than
five individual units. All other real property not included in the
property listed in subclasses (1) and (2) of section 4(b) of article X of
the Missouri Constitution, as such property is defined in this section,
shall be deemed to be included in the term "utility, industrial,
commercial, railroad and other real property".

2. Pursuant to article X of the state constitution, any taxing district
may adjust its operating levy to recoup any loss of property tax revenue,
except revenues from the surtax imposed pursuant to article X, section
6.2 of the constitution, as the result of changing the classification of
structures intended to be used for residential living by human occupants
which contain five or more dwelling units if such adjustment of the levy
does not exceed the highest tax rate in effect subsequent to the 1980 tax
year. For purposes of this section, loss in revenue shall include the
difference between the revenue that would have been collected on such
property under its classification prior to enactment of this section and
the amount to be collected under its classification under this section.
The county assessor of each county or city not within a county shall
provide information to each taxing district within its boundaries
regarding the difference in assessed valuation of such property as the
result of such change in classification.

3. All reclassification of property as the result of changing the
classification of structures intended to be used for residential living
by human occupants which contain five or more dwelling units shall apply
to assessments made after December 31, 1994.

4. Where real property is used or held for use for more than one purpose
and such uses result in different classifications, the county assessor
shall allocate to each classification the percentage of the true value in
money of the property devoted to each use; except that, where
agricultural and horticultural property, as defined in this section, also
contains a dwelling unit or units, the farm dwelling, appurtenant
residential-related structures and up to five acres immediately
surrounding such farm dwelling shall be residential property, as defined
in this section.

5. All real property which is vacant, unused, or held for future use;
which is used for a private club, a not-for-profit or other nonexempt
lodge, club, business, trade, service organization, or similar entity; or
for which a determination as to its classification cannot be made under
the definitions set out in subsection 1 of this section, shall be
classified according to its immediate most suitable economic use, which
use shall be determined after consideration of:

(1) Immediate prior use, if any, of such property;

(2) Location of such property;

(3) Zoning classification of such property; except that, such zoning
classification shall not be considered conclusive if, upon consideration
of all factors, it is determined that such zoning classification does not
reflect the immediate most suitable economic use of the property;

(4) Other legal restrictions on the use of such property;

(5) Availability of water, electricity, gas, sewers, street lighting, and
other public services for such property;

(6) Size of such property;

(7) Access of such property to public thoroughfares; and

(8) Any other factors relevant to a determination of the immediate most
suitable economic use of such property.

6. All lands classified as forest croplands shall not, for taxation
purposes, be classified as subclass (1), subclass (2), or subclass (3)
real property, as such classes are prescribed in section 4(b) of article
X of the Missouri Constitution and defined in this section, but shall be
taxed in accordance with the laws enacted to implement section 7 of
article X of the Missouri Constitution. (L. 1983 S.B. 63, et al. § 3,
A.L. 1986 H.B. 1022, et al., A.L. 1989 H.B. 181 & 633, A.L. 1991 S.B. 61,
A.L. 1995 H.B. 211, A.L. 1997 S.B. 241)

(1987) Classification of property improved by a structure containing not
more than four dwelling units as residential is constitutional.
Associated Industries of Missouri v. State Tax Commission of Missouri,
722 S.W.2d 916 (Mo. en banc).

(1988) Real property improved by structures, none of which contain more
than four dwelling units, is "residential" regardless of the number of
such structures on the property, its location, or the identity of its
owner. Rothchild v. State Tax Commission of Missouri, 762 S.W.2d 35 (Mo.
en banc).

(1993) Statute does not violate equal protection based on discrimination
against mobile home parks by taxing mobile home parks improved with
concrete pads as commercial rather than residential property. Statute was
supported by rational basis as legislature may have rationally chosen to
favor residential improvements ready for residential dwelling and to
encourage investors to provide ready-to- live-in rental property.
Brookside Estates v. State Tax Commission, 849 S.W.2d 29 (Mo. en banc).

(2004) Property used as extended stay residential facility, where
majority of rooms are available for short-term residency, does not
constitute residential property for property tax purposes. Shipman v.
Dominion Hospitality, 148 S.W.3d 821 (Mo.banc).

1. For general property assessment purposes, the true value in
money of land which is in use as agricultural and horticultural property,
as defined in section 137.016, shall be that value which such land has
for agricultural or horticultural use. The true value of buildings or
other structures customarily associated with farming, agricultural, and
horticultural uses, excluding residential dwellings and related land,
shall be added to the use value of the agricultural and horticultural
land to determine the value of the agricultural and horticultural
property under sections 137.017 to 137.021.

2. After it has been established that the land is actually agricultural
and horticultural property, as defined in section 137.016, and is being
valued and assessed accordingly, the land shall remain in this category
as long as the owner of the land complies with the provisions of sections
137.017 to 137.021.

3. Continuance of valuation and assessment for general property taxation
under the provisions of sections 137.017 to 137.021 shall depend upon
continuance of the land being used as agricultural and horticultural
property, as defined in section 137.016, and compliance with the other
requirements of sections 137.017 to 137.021 and not upon continuance in
the same owner of title to the land.

4. For general property assessment purposes, the true value in money of
vacant and unused land which is classified as agricultural and
horticultural property under subsection 3 of section 137.016 shall be its
fair market value. (L. 1975 S.B. 203 § 1, A.L. 1983 S.B. 63, et al., A.L.
1989 H.B. 181 & 633)

1. The assessor, in grading land which is devoted primarily to
the raising and harvesting of crops, to the feeding, breeding and
management of livestock, to dairying, or to any combination thereof, as
defined in section 137.016, pursuant to the provisions of sections
137.017 to 137.021, shall in addition to the assessor's personal
knowledge, judgment and experience, consider soil surveys, decreases in
land valuation due to natural disasters, level of flood protection,
governmental regulations limiting the use of such land, the estate held
in such land, and other relevant information. On or before December
thirty-first of each odd-numbered year, the state tax commission shall
promulgate by regulation and publish a value based on productive
capability for each of the several grades of agricultural and
horticultural land. If such rules are not disapproved by the general
assembly in the manner set out below, they shall take effect on January
first of the next odd-numbered year. Such values shall be based upon soil
surveys, soil productivity indexes, production costs, crop yields,
appropriate capitalization rates and any other pertinent factors, all of
which may be provided by the college of agriculture of the University of
Missouri, and shall be used by all county assessors in conjunction with
their land grades in determining assessed values. Any regulation
promulgated pursuant to this subsection shall be deemed to be beyond the
scope and authority provided in this subsection if the general assembly,
within the first sixty calendar days of the regular session immediately
following the promulgation of such regulation, by concurrent resolution,
shall disapprove the values contained in such regulation. If the general
assembly so disapproves any regulation promulgated pursuant to this
subsection, the state tax commission shall continue to use values set
forth in the most recent preceding regulation promulgated pursuant to
this subsection.

2. When land that is agricultural and horticultural property, as defined
in section 137.016, and is being valued and assessed for general property
tax purposes pursuant to the provisions of sections 137.017 to 137.021
becomes property other than agricultural and horticultural property, as
defined in section 137.016, it shall be reassessed as of the following
January first.

3. Separation or split-off of a part of the land which is being valued
and assessed for general property tax purposes pursuant to the provisions
of sections 137.017 to 137.021, either by conveyance or other action of
the owner of the land, so that such land is no longer agricultural and
horticultural property, as defined in section 137.016, shall subject the
land so separated to reassessment as of the following January first. This
shall not impair the right of the remaining land to continuance of
valuation and assessment for general property tax purposes pursuant to
the provisions of sections 137.017 to 137.021. (L. 1975 S.B. 203 § 3,
A.L. 1983 S.B. 63, et al., A.L. 1986 S.B. 476, A.L. 1989 H.B. 181 & 633,
A.L. 1994 S.B. 633, A.L. 1997 H.B. 470 merged with S.B. 241)

(1999) Final order of rulemaking by State Tax Commission of regulation
valuing agricultural and horticultural land could not be compelled
through mandamus action. State ex rel. Missouri Growth Association v.
State Tax Commission, 998 S.W.2d 786 (Mo.banc).

1. As used in this section, "private car company" means any
person, association, company or corporation, not being the owner or
lessee of a railroad or street railway company, engaged in the business
of furnishing or leasing any railroad cars, except dining, buffet, chair,
parlor, palace or sleeping cars, which are used in the operation of any
railroad or street railway company, wholly or partly within this state,
or when owning and operating, or operating, any railroad freight,
refrigerator or tank car on railway lines in this state for the
transportation of his or its goods, wares, merchandise or products. As
used in this section, "commission", means the Missouri state tax
commission.

2. The property of private car companies is subject to assessment and ad
valorem taxation; however, the equipment owned by such companies known as
"flanged wheel equipment" shall be assessed by the commission and shall
be taxed in the manner provided in this section. (L. 1992 S.B. 630, A.L.
1994 H.B. 1161 § 137.022 subsecs. 1, 2)

Effective 5-13-94

No rule or portion of a rule promulgated under the authority of
this chapter shall become effective unless it has been promulgated
pursuant to the provisions of section 536.024, RSMo. (L. 1994 H.B. 1161,
A.L. 1995 S.B. 3)

1. Any county, or other political subdivision otherwise
authorized by law to support and conduct a library, may levy for library
purposes in addition to the limits prescribed in article X of the
constitution a rate of taxation on all property subject to its taxing
powers in an amount as now or hereafter prescribed by law; provided, that
political subdivisions now having or hereafter having a population of not
less than two hundred thousand inhabitants nor more than six hundred
thousand inhabitants according to the last federal decennial census are
authorized to levy for library purposes a rate which shall not exceed ten
cents on the hundred dollars assessed valuation, annually, on all taxable
property in such subdivision and may, upon compliance with the provisions
of subsection 2 of this section, levy an additional tax, annually, on all
taxable property in such subdivision.

2. In political subdivisions now having or hereafter having a population
of not less than two hundred thousand inhabitants nor more than six
hundred thousand inhabitants according to the last federal decennial
census and levying the full tax of ten cents for library purposes
provided for in subsection 1, the governing board or other governing body
of the political subdivision may submit the question to the voters.

3. The question shall be submitted in substantially the following form:

Shall the ............ (name of governing board or other governing body)
of ......... (name of political subdivision) be authorized to levy a ....
cent tax over the present .... cent tax for the free public library?

4. If a majority of all of the votes cast on the question is for the
proposed grant of additional authority to levy tax, the governing board
or other governing body of the political subdivision may thereafter
annually levy a tax within the limitation of the authority granted, the
tax to be collected in like manner with other taxes for the political
subdivision.

5. Nothing contained in this section or done pursuant to its provisions
shall be construed to waive or satisfy the duty of the general assembly,
under section 10 of article IX of the constitution of this state, to
grant aid to any free public library supported by the political
subdivision, in such manner and in such amounts as may be provided by
law. Any tax rate authorized hereunder may, pursuant to section 11(c) of
article X of the constitution of this state, be levied in excess of the
rates of taxation authorized by law for general municipal, county or
school purposes of the political subdivision. (L. 1945 p. 1387 § 1, A.L.
1971 S.B. 33, A.L. 1972 S.B. 450, A.L. 1978 H.B. 971, A.L. 1979 H.B. 215,
A.L. 1982 S.B. 495, A.L. 1984 H.B. 856 & 1358)

The following named taxes shall hereafter be assessed, levied
and collected in the several counties in this state, and only in the
manner, and not to exceed the rates prescribed by the constitution and
laws of this state, viz: The state tax and taxes necessary to pay the
funded or bonded debt of the state, county, township, municipality, road
district, or school district, the taxes for current expenditures for
counties, townships, municipalities, road districts and school districts,
including taxes which may be levied for library, hospitals, public
health, recreation grounds and museum purposes, as authorized by law.
(RSMo 1939 § 11040, A.L. 1945 p. 1778)

Prior revisions: 1929 § 9867; 1919 § 12859; 1909 § 11416

CROSS REFERENCES: Agricultural and mechanical societies, special tax may
be levied, when, RSMo 262.500, 262.510 Drainage districts Board of
supervisors in certain districts, to levy tax, RSMo 242.450 County
commission to levy tax for benefits assessed, when, RSMo 243.300,
243.310, 243.340, 243.350 Maintenance tax authorized, when, RSMo 243.330
Tax to enlarge drains, prorated according to benefits assessed, RSMo
243.230 Fire protection district, board to have power to levy and collect
taxes, RSMo 321.230 to 321.270, 321.290 Health center, county tax
authorized to maintain, RSMo 205.010, 205.020 Hospital, county tax
authorized to maintain, limitation on rate, RSMo 205.200, 205.210,
205.220 Johnson grass control, levy of tax by county, township or special
road district, RSMo 263.265 Levee districts, tax levies authorized, RSMo
245.175 to 245.195, 245.475 to 245.485 Library districts, levy for
erection of building authorized, when, RSMo 182.100 Library districts,
tax levy authorized, RSMo 182.010, 182.020 Road districts Disincorporated
districts, taxes to pay principal and interest on bonds, RSMo 233.165
Taxes in road districts under contract system, how paid, RSMo 231.250
Sanitary districts, special drainage tax authorized, RSMo 248.120 School
districts County clerk to extend tax levies, when, RSMo 164.041 Increase
in levy above rate authorized by constitution, how made, RSMo 164.021
Increase of tax limit beyond constitutional limits, RSMo 164.021 Levy and
collection of taxes in metropolitan districts, RSMo 164.071 Library
building tax, levy, RSMo 164.081 School board in certain cities to
furnish county clerk with estimates, RSMo 164.011 Soil conservation
subdistrict, tax levy for improvements, RSMo 278.250 Street light
maintenance district, board to have power to levy and collect taxes, RSMo
235.160 to 235.200, 235.230 Township board to file estimate of expenses
with county, RSMo 65.380 Township hospital, tax authorized, RSMo 205.460,
205.550

1. The county commission of any county may, at any election,
submit to the voters of the county a proposition to authorize a levy not
to exceed two mills on the dollar of assessed valuation of all tangible
property taxable by the county to pay the cost of contracting with a
private person or firm to reevaluate all real property subject to
taxation by that county or to provide funding for that portion of all
costs of the assessor's office which would otherwise be paid from county
general revenues.

2. The question shall be submitted in substantially the following form:

Shall the county commission be authorized to levy a tax not to exceed
twenty cents on the hundred dollars assessed valuation on all property
taxable by the county to provide funds annually to pay the cost of
assessing and equalizing real property values subject to taxation by the
county?

3. If the question receives a majority of the votes cast thereon, the
county commission may impose a levy for that purpose, the proceeds of
which shall be placed in the assessment fund. (L. 1965 p. 254 §§ 1 to 4,
A.L. 1978 H.B. 971, A.L. 1986 S.B. 476)

1. No other tax for any purpose shall be assessed, levied or
collected, except under the following limitations and conditions, viz:
The prosecuting attorney or county counselor of any county, upon the
request of the county commission of such county (which request shall be
of record with the proceedings of said commission, and such commission
being first satisfied that there exists a necessity for the assessment,
levy and collection of other taxes than those enumerated and specified in
section 137.035) shall present a petition to the circuit court of his
county, setting forth the facts and specifying the reasons why such other
tax or taxes should be assessed, levied and collected; and such circuit
court, upon being satisfied of the necessity for such other tax or taxes,
and that the assessment, levy and collection thereof will not be in
conflict with the constitution and laws of this state, shall make an
order directed to the county commission of such county, commanding such
commission to have assessed, levied and collected such other tax or
taxes, and shall enforce such order by mandamus or otherwise.

2. Such order, when so granted, shall be a continuous order, and shall
authorize the annual assessment, levy and collection of such other tax or
taxes for the purposes in the order mentioned and specified, and until
such order be modified, set aside and annulled by the circuit court
granting the same; provided, that no such order shall be modified, set
aside or annulled, unless it shall appear to the satisfaction of such
circuit court that the taxes so ordered to be assessed, levied and
collected are not authorized by the constitution and laws of this state,
or unless it shall appear to said circuit court that the necessity for
such other tax or taxes, or any part thereof, no longer exists. (RSMo
1939 § 11041, A.L. 1945 p. 1778, A.L. 1978 H.B. 1634)

Prior revisions: 1929 § 9868; 1919 § 12860; 1909 § 11417

Effective 1-2-79

1. Any county commissioner or other county officer in this state
who shall assess, levy or collect, or who shall attempt to assess, levy
or collect, or cause to be assessed, levied or collected, any tax or
taxes other than those specified and enumerated in section 137.035,
without being first ordered so to do by the circuit court of the county,
or the judge thereof, in the express manner provided and directed in
section 137.040, shall be guilty of a misdemeanor, and upon conviction
thereof, shall be punished by a fine not less than five hundred dollars,
and, in addition to such punishment, his office shall become vacant; and
the method provided in section 137.040 for the assessment, levy and
collection of any tax or taxes not enumerated and specified in section
137.035, shall be the only method known to the law whereby such tax or
taxes may be assessed or collected, or ordered to be assessed, levied or
collected.

2. This section shall be construed to extend and apply to the county
commission of any county, as well as to any commissioner thereof, and to
extend and apply to the county board of equalization, and to any other
body holding or exercising any county office or public trust in the
county, under the constitution and laws of this state. (RSMo 1939 §
11042, A.L. 1945 p. 1778)

Prior revisions: 1929 § 9869; 1919 § 12861; 1909 § 11418

1. After the assessor's book of each county, except in the city
of St. Louis, shall be corrected and adjusted according to law, but not
later than September twentieth, of each year, the county governing body
shall ascertain the sum necessary to be raised for county purposes, and
fix the rate of taxes on the several subjects of taxation so as to raise
the required sum, and the same to be entered in the proper columns in the
tax book.

2. Prior to fixing the rate of taxes, as provided in this section, the
county governing body shall hold a public hearing on the proposed rate of
taxes. A notice stating the time and place for the hearing shall be
published in at least one newspaper qualified under the laws of Missouri
of general circulation in the county at least seven days prior to the
date of the hearing. The notice shall include the aggregate assessed
valuation by category of real, total personal and other tangible property
in the county as entered in the tax book for the fiscal year for which
the tax is to be levied, the aggregate assessed valuation by category of
real, total personal and other tangible property in the county for the
preceding taxable year, the required sums to be raised from the property
tax for each purpose for which the county levies taxes as approved in the
budget adopted under chapter 50, RSMo, and the proposed rate of taxes
which will produce substantially the same revenues as required by the
budget. Failure of any taxpayer to appear at said hearing shall not
prevent the taxpayer from pursuit of any other legal remedy otherwise
available to the taxpayer. Nothing in this subsection absolves county
governing bodies of responsibilities under section 137.073 nor to adjust
tax rates in event changes in assessed valuation occur that would alter
the tax rate calculations. (RSMo 1939 § 11044, A.L. 1945 p. 1778, A.L.
1976 H.B. 1162)

Prior revisions: 1929 § 9871; 1919 § 12863; 1909 § 11420

Whenever the county commission ascertains the amount to be
raised for county purposes, and fixes the rate of county taxes, it shall
cause the same to be entered of record, so as to show the whole amount to
be raised. (RSMo 1939 § 11045, A.L. 1945 p. 1778, A.L. 1959 H.B. 108)

Prior revisions: 1929 § 9872; 1919 § 12864; 1909 § 11421

1. For county purposes the annual tax on property, not including
taxes for the payment of valid bonded indebtedness or renewal bonds
issued in lieu thereof, shall not exceed the rates herein specified: In
counties having three hundred million dollars or more assessed valuation
and having by operation of law attained the classification of a county of
the first class, the rates shall not exceed thirty-five cents on the
hundred dollars assessed valuation; and in all other counties, the rate
shall not exceed fifty cents, except that in any county the maximum rates
of taxation as limited in this section may be increased for not to exceed
four years, when the rate and purpose of the increase are submitted to a
vote and two-thirds of the voters of the county voting thereon shall vote
therefor.

2. County commissions are hereby authorized to submit the question of
increasing maximum tax rates herein specified, and shall submit the
question when petitioned therefor by not less than ten percent of the
voters of the county as determined by the total vote cast for governor in
the last preceding general election for governor.

3. The question shall be submitted in substantially the following form:

Shall there be a levy for county purposes of .... on the hundred dollars
assessed valuation?

4. For any county, which by operation of law attains the classification
of a county of the first class on or after January 1, 1991, which has a
tax rate ceiling at or below thirty-five cents by application of section
137.073 or 137.115, whichever is applicable, it shall not be necessary to
further reduce such county's tax rate due to the attainment of such first
class county status. (RSMo 1939 § 11046, A.L. 1943 p. 1008, A.L. 1945 p.
1778, A.L. 1947 V. I p. 539, A.L. 1947 V. II p. 422, A.L. 1975 H.B. 846,
A.L. 1978 H.B. 971, A.L. 1990 H.B. 1817)

Prior revisions: 1929 § 9873; 1919 § 12865; 1909 § 11422

In all counties in this state which have now or may hereafter
adopt township organization, if the amount of revenue desired and
estimated by the county commission for county purposes and the amount
desired and estimated by any township board for township purposes shall
together exceed the rate percent on the one hundred dollars valuation
allowed by section 11 of article X of the Constitution of Missouri for
county purposes, then it shall be the duty of the county commission to
apportion the tax for county purposes between the county organization and
the township organization in the following manner, to wit: Eighty percent
of the taxes which may be legally levied for county purposes shall be
apportioned to the county organization for county purposes, and twenty
percent of such taxes shall be apportioned to the township organization
for the purposes provided by section 65.360, RSMo, of the township
organization law, as specified by the township board; but the combined
rate for both the county and township organizations shall not exceed the
maximum rate provided by the constitution. (RSMo 1939 § 11047, A.L. 1945
p. 1778)

Prior revisions: 1929 § 9875; 1919 § 12867; 1909 § 11424

It is the intent of the general assembly under authority of
section 10(c) of article X of the Constitution of Missouri that a
political subdivision, including a school district, may increase its tax
rate ceiling by a vote of its governing body in any year in which the
assessed valuation of the political subdivision is reduced due to changes
in value under this subdivision, provided such increase in tax rates does
not exceed a rate limit specified in statute or the constitution or
levels previously approved by voters. (L. 1986 S.B. 751 § 1 subsec. 2)

1. As used in this section, the following terms mean:

(1) "General reassessment", changes in value, entered in the assessor's
books, of a substantial portion of the parcels of real property within a
county resulting wholly or partly from reappraisal of value or other
actions of the assessor or county equalization body or ordered by the
state tax commission or any court;

(2) "Tax rate", "rate", or "rate of levy", singular or plural, includes
the tax rate for each purpose of taxation of property a taxing authority
is authorized to levy without a vote and any tax rate authorized by
election, including bond interest and sinking fund;

(3) "Tax rate ceiling", a tax rate as revised by the taxing authority to
comply with the provisions of this section or when a court has determined
the tax rate; except that, other provisions of law to the contrary
notwithstanding, a school district may levy the operating levy for school
purposes required for the current year pursuant to subsection 2 of
section 163.021, RSMo, less all adjustments required pursuant to article
X, section 22 of the Missouri Constitution, if such tax rate does not
exceed the highest tax rate in effect subsequent to the 1980 tax year.
This is the maximum tax rate that may be levied, unless a higher tax rate
ceiling is approved by voters of the political subdivision as provided in
this section;

(4) "Tax revenue", when referring to the previous year, means the actual
receipts from ad valorem levies on all classes of property, including
state-assessed property, in the immediately preceding fiscal year of the
political subdivision, plus an allowance for taxes billed but not
collected in the fiscal year and plus an additional allowance for the
revenue which would have been collected from property which was annexed
by such political subdivision but which was not previously used in
determining tax revenue pursuant to this section. The term "tax revenue"
shall not include any receipts from ad valorem levies on any property of
a railroad corporation or a public utility, as these terms are defined in
section 386.020, RSMo, which were assessed by the assessor of a county or
city in the previous year but are assessed by the state tax commission in
the current year. All school districts and those counties levying sales
taxes pursuant to chapter 67, RSMo, shall include in the calculation of
tax revenue an amount equivalent to that by which they reduced property
tax levies as a result of sales tax pursuant to section 67.505, RSMo, and
section 164.013, RSMo, or as excess home dock city or county fees as
provided in subsection 4 of section 313.820, RSMo, in the immediately
preceding fiscal year but not including any amount calculated to adjust
for prior years. For purposes of political subdivisions which were
authorized to levy a tax in the prior year but which did not levy such
tax or levied a reduced rate, the term "tax revenue", as used in relation
to the revision of tax levies mandated by law, shall mean the revenues
equal to the amount that would have been available if the voluntary rate
reduction had not been made.

2. Whenever changes in assessed valuation are entered in the assessor's
books for any personal property, in the aggregate, or for any subclass of
real property as such subclasses are established in section 4(b) of
article X of the Missouri Constitution and defined in section 137.016,
the county clerk in all counties and the assessor of St. Louis City shall
notify each political subdivision wholly or partially within the county
or St. Louis City of the change in valuation of each subclass of real
property, individually, and personal property, in the aggregate,
exclusive of new construction and improvements. All political
subdivisions shall immediately revise the applicable rates of levy for
each purpose for each subclass of real property, individually, and
personal property, in the aggregate, for which taxes are levied to the
extent necessary to produce from all taxable property, exclusive of new
construction and improvements, substantially the same amount of tax
revenue as was produced in the previous year for each subclass of real
property, individually, and personal property, in the aggregate, except
that the rate may not exceed the greater of the rate in effect in the
1984 tax year or the most recent voter-approved rate. Such tax revenue
shall not include any receipts from ad valorem levies on any real
property which was assessed by the assessor of a county or city in such
previous year but is assessed by the assessor of a county or city in the
current year in a different subclass of real property. Where the taxing
authority is a school district for the purposes of revising the
applicable rates of levy for each subclass of real property, the tax
revenues from state-assessed railroad and utility property shall be
apportioned and attributed to each subclass of real property based on the
percentage of the total assessed valuation of the county that each
subclass of real property represents in the current taxable year. As
provided in section 22 of article X of the constitution, a political
subdivision may also revise each levy to allow for inflationary
assessment growth occurring within the political subdivision. The
inflationary growth factor for any such subclass of real property or
personal property shall be limited to the actual assessment growth in
such subclass or class, exclusive of new construction and improvements,
and exclusive of the assessed value on any real property which was
assessed by the assessor of a county or city in the current year in a
different subclass of real property, but not to exceed the consumer price
index or five percent, whichever is lower. Should the tax revenue of a
political subdivision from the various tax rates determined in this
subsection be different than the tax revenue that would have been
determined from a single tax rate as calculated pursuant to the method of
calculation in this subsection prior to January 1, 2003, then the
political subdivision shall revise the tax rates of those subclasses of
real property, individually, and/or personal property, in the aggregate,
in which there is a tax rate reduction, pursuant to the provisions of
this subsection. Such revision shall yield an amount equal to such
difference and shall be apportioned among such subclasses of real
property, individually, and/or personal property, in the aggregate, based
on the relative assessed valuation of the class or subclasses of property
experiencing a tax rate reduction. Such revision in the tax rates of each
class or subclass shall be made by computing the percentage of current
year adjusted assessed valuation of each class or subclass with a tax
rate reduction to the total current year adjusted assessed valuation of
the class or subclasses with a tax rate reduction, multiplying the
resulting percentages by the revenue difference between the single rate
calculation and the calculations pursuant to this subsection and dividing
by the respective adjusted current year assessed valuation of each class
or subclass to determine the adjustment to the rate to be levied upon
each class or subclass of property. The adjustment computed herein shall
be multiplied by one hundred, rounded to four decimals in the manner
provided in this subsection, and added to the initial rate computed for
each class or subclass of property. Notwithstanding any provision of this
subsection to the contrary, no revision to the rate of levy for personal
property shall cause such levy to increase over the levy for personal
property from the prior year.

3. (1) Where the taxing authority is a school district, it shall be
required to revise the rates of levy to the extent necessary to produce
from all taxable property, including state-assessed railroad and utility
property, which shall be separately estimated in addition to other data
required in complying with section 164.011, RSMo, substantially the
amount of tax revenue permitted in this section. In the year following
tax rate reduction, the tax rate ceiling may be adjusted to offset such
district's reduction in the apportionment of state school moneys due to
its reduced tax rate. However, in the event any school district, in
calculating a tax rate ceiling pursuant to this section, requiring the
estimating of effects of state-assessed railroad and utility valuation or
loss of state aid, discovers that the estimates used result in receipt of
excess revenues, which would have required a lower rate if the actual
information had been known, the school district shall reduce the tax rate
ceiling in the following year to compensate for the excess receipts, and
the recalculated rate shall become the tax rate ceiling for purposes of
this section.

(2) For any political subdivision which experiences a reduction in the
amount of assessed valuation relating to a prior year, due to decisions
of the state tax commission or a court pursuant to sections 138.430 to
138.433, RSMo, or due to clerical errors or corrections in the
calculation or recordation of any assessed valuation:

(a) Such political subdivision may revise the tax rate ceiling for each
purpose it levies taxes to compensate for the reduction in assessed value
occurring after the political subdivision calculated the tax rate ceiling
for the particular subclass of real property or for personal property, in
the aggregate, in the prior year. Such revision by the political
subdivision shall be made at the time of the next calculation of the tax
rate for the particular subclass of real property or for personal
property, in the aggregate, after the reduction in assessed valuation has
been determined and shall be calculated in a manner that results in the
revised tax rate ceiling being the same as it would have been had the
corrected or finalized assessment been available at the time of the prior
calculation;

(b) In addition, for up to three years following the determination of the
reduction in assessed valuation as a result of circumstances defined in
this subdivision, such political subdivision may levy a tax rate for each
purpose it levies taxes above the revised tax rate ceiling provided in
paragraph (a) of this subdivision to recoup any revenues it was entitled
to receive for the three-year period preceding such determination.

4. (1) In order to implement the provisions of this section and section
22 of article X of the Constitution of Missouri, the term "improvements"
shall apply to both real and personal property. In order to determine the
value of new construction and improvements, each county assessor shall
maintain a record of real property valuations in such a manner as to
identify each year the increase in valuation for each political
subdivision in the county as a result of new construction and
improvements. The value of new construction and improvements shall
include the additional assessed value of all improvements or additions to
real property which were begun after and were not part of the prior
year's assessment, except that the additional assessed value of all
improvements or additions to real property which had been totally or
partially exempt from ad valorem taxes pursuant to sections 99.800 to
99.865, RSMo, sections 135.200 to 135.255, RSMo, and section 353.110,
RSMo, shall be included in the value of new construction and improvements
when the property becomes totally or partially subject to assessment and
payment of all ad valorem taxes. The aggregate increase in valuation of
personal property for the current year over that of the previous year is
the equivalent of the new construction and improvements factor for
personal property. Notwithstanding any opt-out implemented pursuant to
subsection 15 of section 137.115, the assessor shall certify the amount
of new construction and improvements and the amount of assessed value on
any real property which was assessed by the assessor of a county or city
in such previous year but is assessed by the assessor of a county or city
in the current year in a different subclass of real property separately
for each of the three subclasses of real property for each political
subdivision to the county clerk in order that political subdivisions
shall have this information for the purpose of calculating tax rates
pursuant to this section and section 22, article X, Constitution of
Missouri. In addition, the state tax commission shall certify each year
to each county clerk the increase in the general price level as measured
by the Consumer Price Index for All Urban Consumers for the United
States, or its successor publications, as defined and officially reported
by the United States Department of Labor, or its successor agency. The
state tax commission shall certify the increase in such index on the
latest twelve-month basis available on June first of each year over the
immediately preceding prior twelve-month period in order that political
subdivisions shall have this information available in setting their tax
rates according to law and section 22 of article X of the Constitution of
Missouri. For purposes of implementing the provisions of this section and
section 22 of article X of the Missouri Constitution, the term "property"
means all taxable property, including state-assessed property.

(2) Each political subdivision required to revise rates of levy pursuant
to this section or section 22 of article X of the Constitution of
Missouri shall calculate each tax rate it is authorized to levy and, in
establishing each tax rate, shall consider each provision for tax rate
revision provided in this section and section 22 of article X of the
Constitution of Missouri, separately and without regard to annual tax
rate reductions provided in section 67.505, RSMo, and section 164.013,
RSMo. Each political subdivision shall set each tax rate it is authorized
to levy using the calculation that produces the lowest tax rate ceiling.
It is further the intent of the general assembly, pursuant to the
authority of section 10(c) of article X of the Constitution of Missouri,
that the provisions of such section be applicable to tax rate revisions
mandated pursuant to section 22 of article X of the Constitution of
Missouri as to reestablishing tax rates as revised in subsequent years,
enforcement provisions, and other provisions not in conflict with section
22 of article X of the Constitution of Missouri. Annual tax rate
reductions provided in section 67.505, RSMo, and section 164.013, RSMo,
shall be applied to the tax rate as established pursuant to this section
and section 22 of article X of the Constitution of Missouri, unless
otherwise provided by law.

5. (1) In all political subdivisions, the tax rate ceiling established
pursuant to this section shall not be increased unless approved by a vote
of the people. Approval of the higher tax rate shall be by at least a
majority of votes cast. When a proposed higher tax rate requires approval
by more than a simple majority pursuant to any provision of law or the
constitution, the tax rate increase must receive approval by at least the
majority required.

(2) When voters approve an increase in the tax rate, the amount of the
increase shall be added to the tax rate ceiling as calculated pursuant to
this section to the extent the total rate does not exceed any maximum
rate prescribed by law. If a ballot question presents a stated tax rate
for approval rather than describing the amount of increase in the
question, the stated tax rate approved shall be the current tax rate
ceiling. The increased tax rate ceiling as approved may be applied to the
total assessed valuation of the political subdivision at the setting of
the next tax rate.

(3) The governing body of any political subdivision may levy a tax rate
lower than its tax rate ceiling and may increase that lowered tax rate to
a level not exceeding the tax rate ceiling without voter approval.

6. (1) For the purposes of calculating state aid for public schools
pursuant to section 163.031, RSMo, each taxing authority which is a
school district shall determine its proposed tax rate as a blended rate
of the classes or subclasses of property. Such blended rate shall be
calculated by first determining the total tax revenue of the property
within the jurisdiction of the taxing authority, which amount shall be
equal to the sum of the products of multiplying the assessed valuation of
each class and subclass of property by the corresponding tax rate for
such class or subclass, then dividing the total tax revenue by the total
assessed valuation of the same jurisdiction, and then multiplying the
resulting quotient by a factor of one hundred. Where the taxing authority
is a school district, such blended rate shall also be used by such school
district for calculating revenue from state-assessed railroad and utility
property as defined in chapter 151, RSMo, and for apportioning the tax
rate by purpose.

(2) Each taxing authority proposing to levy a tax rate in any year shall
notify the clerk of the county commission in the county or counties where
the tax rate applies of its tax rate ceiling and its proposed tax rate.
Each taxing authority shall express its proposed tax rate in a fraction
equal to the nearest one-tenth of a cent, unless its proposed tax rate is
in excess of one dollar, then one/one-hundredth of a cent. If a taxing
authority shall round to one/one-hundredth of a cent, it shall round up a
fraction greater than or equal to five/one-thousandth of one cent to the
next higher one/one-hundredth of a cent; if a taxing authority shall
round to one-tenth of a cent, it shall round up a fraction greater than
or equal to five/one-hundredths of a cent to the next higher one-tenth of
a cent. Any taxing authority levying a property tax rate shall provide
data, in such form as shall be prescribed by the state auditor by rule,
substantiating such tax rate complies with Missouri law. All forms for
the calculation of rates pursuant to this section shall be promulgated as
a rule and shall not be incorporated by reference. The state auditor
shall promulgate rules for any and all forms for the calculation of rates
pursuant to this section which do not currently exist in rule form or
that have been incorporated by reference. In addition, each taxing
authority proposing to levy a tax rate for debt service shall provide
data, in such form as shall be prescribed by the state auditor by rule,
substantiating the tax rate for debt service complies with Missouri law.
A tax rate proposed for annual debt service requirements will be prima
facie valid if, after making the payment for which the tax was levied,
bonds remain outstanding and the debt fund reserves do not exceed the
following year's payments. The county clerk shall keep on file and
available for public inspection all such information for a period of
three years. The clerk shall, within three days of receipt, forward a
copy of the notice of a taxing authority's tax rate ceiling and proposed
tax rate and any substantiating data to the state auditor. The state
auditor shall, within fifteen days of the date of receipt, examine such
information and return to the county clerk his or her findings as to
compliance of the tax rate ceiling with this section and as to compliance
of any proposed tax rate for debt service with Missouri law. If the state
auditor believes that a taxing authority's proposed tax rate does not
comply with Missouri law, then the state auditor's findings shall include
a recalculated tax rate, and the state auditor may request a taxing
authority to submit documentation supporting such taxing authority's
proposed tax rate. The county clerk shall immediately forward a copy of
the auditor's findings to the taxing authority and shall file a copy of
the findings with the information received from the taxing authority. The
taxing authority shall have fifteen days from the date of receipt from
the county clerk of the state auditor's findings and any request for
supporting documentation to accept or reject in writing the rate change
certified by the state auditor and to submit all requested information to
the state auditor. A copy of the taxing authority's acceptance or
rejection and any information submitted to the state auditor shall also
be mailed to the county clerk. If a taxing authority rejects a rate
change certified by the state auditor and the state auditor does not
receive supporting information which justifies the taxing authority's
original or any subsequent proposed tax rate, then the state auditor
shall refer the perceived violations of such taxing authority to the
attorney general's office and the attorney general is authorized to
obtain injunctive relief to prevent the taxing authority from levying a
violative tax rate.

7. No tax rate shall be extended on the tax rolls by the county clerk
unless the political subdivision has complied with the foregoing
provisions of this section.

8. Whenever a taxpayer has cause to believe that a taxing authority has
not complied with the provisions of this section, the taxpayer may make a
formal complaint with the prosecuting attorney of the county. Where the
prosecuting attorney fails to bring an action within ten days of the
filing of the complaint, the taxpayer may bring a civil action pursuant
to this section and institute an action as representative of a class of
all taxpayers within a taxing authority if the class is so numerous that
joinder of all members is impracticable, if there are questions of law or
fact common to the class, if the claims or defenses of the representative
parties are typical of the claims or defenses of the class, and if the
representative parties will fairly and adequately protect the interests
of the class. In any class action maintained pursuant to this section,
the court may direct to the members of the class a notice to be published
at least once each week for four consecutive weeks in a newspaper of
general circulation published in the county where the civil action is
commenced and in other counties within the jurisdiction of a taxing
authority. The notice shall advise each member that the court will
exclude him or her from the class if he or she so requests by a specified
date, that the judgment, whether favorable or not, will include all
members who do not request exclusion, and that any member who does not
request exclusion may, if he or she desires, enter an appearance. In any
class action brought pursuant to this section, the court, in addition to
the relief requested, shall assess against the taxing authority found to
be in violation of this section the reasonable costs of bringing the
action, including reasonable attorney's fees, provided no attorney's fees
shall be awarded any attorney or association of attorneys who receive
public funds from any source for their services. Any action brought
pursuant to this section shall be set for hearing as soon as practicable
after the cause is at issue.

9. If in any action, including a class action, the court issues an order
requiring a taxing authority to revise the tax rates as provided in this
section or enjoins a taxing authority from the collection of a tax
because of its failure to revise the rate of levy as provided in this
section, any taxpayer paying his or her taxes when an improper rate is
applied has erroneously paid his or her taxes in part, whether or not the
taxes are paid under protest as provided in section 139.031, RSMo. The
part of the taxes paid erroneously is the difference in the amount
produced by the original levy and the amount produced by the revised
levy. The township or county collector of taxes or the collector of taxes
in any city shall refund the amount of the tax erroneously paid. The
taxing authority refusing to revise the rate of levy as provided in this
section shall make available to the collector all funds necessary to make
refunds pursuant to this subsection. No taxpayer shall receive any
interest on any money erroneously paid by him or her pursuant to this
subsection. Effective in the 1994 tax year, nothing in this section shall
be construed to require a taxing authority to refund any tax erroneously
paid prior to or during the third tax year preceding the current tax year.

10. A taxing authority, including but not limited to a township, county
collector, or collector of taxes, responsible for determining and
collecting the amount of residential real property tax levied in its
jurisdiction, shall report such amount of tax collected by December
thirty-first of each year such property is assessed to the state tax
commission. The state tax commission shall compile the tax data by county
or taxing jurisdiction and submit a report to the general assembly no
later than January thirty-first of the following year.

11. Any rule or portion of a rule, as that term is defined in section
536.010, RSMo, that is created under the authority delegated in this
section shall become effective only if it complies with and is subject to
all of the provisions of chapter 536, RSMo, and, if applicable, section
536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and
if any of the powers vested with the general assembly pursuant to chapter
536, RSMo, to review, to delay the effective date, or to disapprove and
annul a rule are subsequently held unconstitutional, then the grant of
rulemaking authority and any rule proposed or adopted after August 28,
2004, shall be invalid and void. (L. 1955 p. 835 § 1, A.L. 1979 S.B. 247,
et al., A.L. 1984 H.B. 1254, A.L. 1985 S.B. 234, A.L. 1985 H.B. 463, A.L.
1985 S.B. 152, A.L. 1986 H.B. 1022, et al., A.L. 1989 S.B. 110, A.L. 1990
H.B. 1817, A.L. 1991 H.B. 608, S.B. 432, A.L. 1992 S.B. 630, A.L. 1994
S.B. 676, A.L. 1996 S.B. 795, et al., A.L. 1999 H.B. 516, A.L. 2000 S.B.
894, A.L. 2002 H.B. 1150, et al., A.L. 2004 S.B. 960, A.L. 2005 H.B. 58
merged with H.B. 186 merged with H.B. 461 merged with S.B. 272)

CROSS REFERENCES: Levee districts, readjustment of assessment of benefits
for maintenance tax purposes, RSMo 245.197 Levy not imposed in year, rate
of tax, RSMo 278.250

(1989) Permits taxing authorities to recoup revenue lost as a result of
subsequent adjustments in assessed valuation of property as finally
equalized. Statute is consistent with Art. X, Sec. 22(a) (Hancock
Amendment) and bears no constitutional infirmity. (Mo. banc) Scholle v.
Carrollton R-VII School Dist., 771 S.W.2d 336.

1. For the purpose of determining any tax rate under section
137.073, or other applicable provisions of the statutes or constitution
of this state, the tax revenue from any personal property of
manufacturers, refiners, distributors, wholesalers, and retail merchants
and establishments which falls in the category of personal property
exempted from taxation under subsection 1 of section 6 of article X of
the Constitution of Missouri shall not be included in the prior year's
tax revenues used in determining tax rates for use after the effective
date of the exemption of such personal property of manufacturers,
refiners, distributors, wholesalers, and retail merchants and
establishments.

2. 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, all
county and municipal officers charged with assessing property, extending
tax charges, and collecting property taxes shall so arrange tax
assessment forms, records, and receipts in a manner that will identify
separately the personal property of manufacturers, refiners,
distributors, wholesalers, and retail merchants and establishments which
falls into the category of personal property exempted from taxation under
subsection 1 of section 6 of article X of the Constitution of Missouri.
Such records shall be separately maintained for the tax year 1984 and in
each subsequent tax year until the exemption provided in subsection 1 of
section 6 of article X of the Constitution of Missouri becomes effective.

3. In order to implement the mandate of the voters of this state in their
approval of section 4(b) of article X of the Missouri Constitution, all
county assessors shall note in their records the assessed valuation of
each parcel of real property immediately prior to December 31, 1984, and
the true value in money of each parcel of real property as of December
31, 1984, and the subclass which each parcel of real property was in
immediately prior to December 31, 1984, and the subclass which each
parcel of real property was in as of December 31, 1984. As used in this
subsection, the term "true value in money", when applied to agricultural
and horticultural property, shall be that value determined under sections
137.017 to 137.026. (L. 1983 S.B. 63, et al.)

Every person owning or holding real property or tangible
personal property on the first day of January, including all such
property purchased on that day, shall be liable for taxes thereon during
the same calendar year. (RSMo 1939 § 10940, A.L. 1945 p. 1799 § 4)

Prior revisions: 1929 § 9746; 1919 § 12756; 1909 § 11338

(1974) Held that facts in this case showed lessor to be "owner" and
liable for ad valorem personal property tax. RCA Corporation v. State Tax
Commission of Missouri (Mo.) 513 S.W.2d 313.

In establishing the value of a parcel of real property the
county assessor shall consider previous decisions of the county board of
equalization, the state tax commission or a court of competent
jurisdiction that affected the value of such parcel. (L. 1993 H.B. 541 §
1)

Effective 7-2-93

1. For purposes of this section, the following terms shall mean:

(1) "Analog equipment", all depreciable items of tangible personal
property that are used directly or indirectly in broadcasting television
shows, radio programs, or commercials through the use of analog
technology, including studio broadcast equipment, transmitter and antenna
equipment, and broadcast towers;

(2) "Applicable analog fraction", a fraction, the numerator of which is
the total number of analog television sets in the United States for the
immediately preceding calendar year and the denominator of which is an
amount representing the total combined number of analog and digital
television sets in the United States for the immediately preceding
calendar year. The applicable analog fraction will be determined on an
annual basis by the Missouri Broadcasters Association;

(3) "Applicable analog percentage", the following percentages for the
following years:

2004 2005 2006 2007 Year of Acquisition Tax Year Tax Year Tax Year Tax
Year

1%

2006 1%

2005 25% 1%

2004 50% 25% 1%

2003 75% 50% 25% 1%

2002 75% 50% 25% 1%

2001 75% 50% 25% 1%

2000 75% 50% 25% 1%

1999 75% 50% 25% 1%

1998 75% 50% 25% 1%

Prior 75% 50% 25% 1%;

(4) "Applicable digital fraction", a fraction, the numerator of which is
the total number of digital television sets in the United States for the
immediately preceding calendar year and the denominator of which is an
amount representing the total combined number of analog and digital
television sets in the United States for the immediately preceding
calendar year. The applicable digital fraction will be determined on an
annual basis by the Missouri Broadcasters Association;

(5) "Broadcast towers", structures with a function that includes holding
television or radio broadcasters' antennae, repeaters, or translators at
the height required or needed to transmit over-the-air signals or enhance
the transmission of the signals. This term also includes the structures
at least partially used by television broadcasters or radio broadcasters
to provide weather radar information to the public. For property tax
assessment purposes, broadcast towers are classified as tangible personal
property;

(6) "Digital equipment", all depreciable items of tangible personal
property that are used directly or indirectly in broadcasting television
shows, radio programs, or commercials through the use of digital
technology, including studio broadcast equipment, transmitter and antenna
equipment, and broadcast towers;

(7) "Radio broadcasters", all businesses that own, lease, or operate
radio broadcasting stations that transmit radio shows and commercials and
that are required to be licensed by the Federal Communications Commission
to provide such services;

(8) "Radio broadcasting equipment", both analog equipment and digital
equipment;

(9) "Studio broadcast equipment", studio equipment that receives,
produces, modifies, controls, measures, modulates, adds to or subtracts
from, or enhances signals in the process that results in over-the-air
signals for television broadcasters or radio broadcasters;

(10) "Television broadcasters", all businesses that own, lease, or
operate television broadcasting stations that transmit television shows
and commercials and that are required to be licensed by the Federal
Communications Commission to provide such services;

(11) "Television broadcasting equipment", both analog equipment and
digital equipment;

(12) "Transmitter and antenna equipment", equipment with functions that
include transmitting signals from broadcast studios by increasing the
power, tuning signals to the frequency allowed by regulatory authorities,
and broadcasting signals to the public for television broadcasters or
radio broadcasters.

2. In response to recent action by the Federal Communications Commission,
as described by the commission in the fifth report and order, docket
number 97-116, for purposes of assessing all items of television
broadcasting equipment that are owned and used by television broadcasters
for purposes of broadcasting television shows and commercials:

(1) The true value in money of all analog equipment shall be determined
by depreciating the historical cost of such property using the
depreciation tables provided in subdivision (1) of subsection 3 of this
section and multiplying the results by the applicable analog percentage.
The result of the second computation is multiplied by the applicable
analog fraction to determine the true value in money of the analog
equipment; and

(2) The true value in money of all digital equipment shall be determined
by depreciating the historical cost of such property using the
depreciation tables provided in subdivision (2) of subsection 3 of this
section and multiplying the results by the applicable digital fraction to
determine the true value in money of the digital equipment.

3. For purposes of subsection 2 of this section, the depreciation tables
for determining the true value in money of television broadcasting
equipment are as follows:

(1) For analog equipment, the following depreciation tables will apply
for the following years:

2004 2005 2006 2007 Year of Acquisition Tax Year Tax Year Tax Year Tax
Year

2006 65%

2005 65% 45%

2004 65% 45% 30%

2003 65% 45% 30% 20%

2002 45% 30% 20% 10%

2001 30% 20% 10% 5%

2000 20% 10% 5% 5%

1999 10% 5% 5% 5%

1998 5% 5% 5% 5%

Prior 5% 5% 5% 5%;

(2) For digital equipment, the following depreciation tables will apply
for the following years:

2004 2005 2006 2007 Year of Acquisition Tax Year Tax Year Tax Year Tax
Year

2006 65%

2005 65% 45%

2004 65% 45% 30%

2003 65% 45% 30% 20%

2002 45% 30% 20% 10%

2001 30% 20% 10% 5%

2000 20% 10% 5% 5%

1999 10% 5% 5% 5%

1998 5% 5% 5% 5%

Prior 5% 5% 5% 5%.

4. Beginning January 1, 2008, for purposes of assessing all items of
television broadcasting equipment that are owned and used by television
broadcasters for purposes of broadcasting television shows and
commercials, the following depreciation tables will be used to determine
their true value in money. The percentage shown for the first year shall
be the percentage of the original cost used for January first of the year
following the year of acquisition of the property, and the percentage
shown for each succeeding year shall be the percentage of the original
cost used for January first of the respective succeeding year as follows:
Year Studio Broadcast Transmitter and Broadcast Tower

Equipment Antenna Equipment 1 65% 91% 96% 2 45% 82% 93% 3 30% 73% 89% 4
20% 64% 86% 5 10% 55% 82% 6 5% 46% 79% 7 37% 75% 8 28% 72% 9 19% 68% 10
10% 65% 11 61% 12 58% 13 54% 14 51% 15 47% 16 44% 17 40% 19 33% 20 30% 21
27% 22 24% 23 21% 24 18% 25 15%.

Television broadcasting equipment in all recovery periods shall continue
in subsequent years to have the depreciation percentage last listed in
the appropriate column so long as it is owned or held by the taxpayer.

5. Effective January 1, 2006, for purposes of assessing all items of
radio broadcasting equipment that are owned and used by radio
broadcasters for purposes of broadcasting radio programs and commercials,
the following depreciation tables will be used to determine their true
value in money. The percentage shown for the first year shall be the
percentage of the original cost used for January first of the year
following the year of acquisition of the property, and the percentage
shown for each succeeding year shall be the percentage of the original
cost used for January first of the respective succeeding year as follows:
Year Studio Broadcast Transmitter and Broadcast Tower

Equipment Antenna Equipment 1 65% 91% 96% 2 45% 82% 93% 3 30% 73% 89% 4
20% 64% 86% 5 10% 55% 82% 6 5% 46% 79% 7 37% 75% 8 28% 72% 9 19% 68% 10
10% 65% 11 61% 12 58% 13 54% 14 51% 15 47% 16 44% 17 40% 19 33% 20 30% 21
27% 22 24% 23 21% 24 18% 25 15%.

Radio broadcast equipment in all recovery periods shall continue in
subsequent years to have the depreciation percentage last listed in the
appropriate column so long as it is owned or held by the taxpayer. (L.
2004 S.B. 1394, A.L. 2005 H.B. 58 merged with H.B. 461 merged with S.B.
210)

Prior to setting its rate or rates as required by section
137.073, each taxing authority shall exclude from its total assessed
valuation seventy-two percent of the total amount of assessed value of*
business personal property that is the subject of an appeal at the state
tax commission or in a court of competent jurisdiction in this state.
This exclusion shall only apply to the portion of the assessed value of
business personal property that is disputed in the appeal, and shall not
exclude any portion of the same property that is not disputed. If the
taxing authority uses a multirate approach as provided in section
137.073, this exclusion shall be made from the personal property class.
The state tax commission shall provide each taxing authority with the
total assessed value of business personal property within the
jurisdiction of such taxing authority for which an appeal is pending no
later than August twentieth of each year. Whenever any appeal is
resolved, whether by final adjudication or settlement, and the result of
the appeal causes money to be paid to the taxing authority, the taxing
authority shall not be required to make an additional adjustment to its
rate or rates due to such payment once the deadline for setting its
rates, as provided by this chapter, has passed in a taxable year, but
shall adjust its rate or rates due to such payment in the next rate
setting cycle to offset the payment in the next taxable year. For the
purposes of this section, the term "business personal property", means
tangible personal property which is used in a trade or** business or used
for production of income and which has a determinable life of longer than
one year except that supplies used by a business shall also be considered
business personal property, but shall not include livestock, farm
machinery, property subject to the motor vehicle registration provisions
of chapter 301, RSMo, property subject to the tables provided in section
137.078, the property of rural electric cooperatives under chapter 394,
RSMo, or property assessed by the state tax commission under chapters
151, 153, and 155, RSMo, section 137.022, and sections 137.1000 to
137.1030. (L. 2005 H.B. 58 § 137.071 merged with H.B. 461 merged with
S.B. 210 § 137.071)

*Word "to" appears in original rolls of H.B. 461, 2005. ** Word "of"
appears in original rolls of H.B. 461, 2005.

Real estate and tangible personal property shall be assessed
annually at the assessment which commences on the first day of January.
For purposes of assessing and taxing tangible personal property, all
tangible personal property shall be divided into the following subclasses:

(1) Grain and other agricultural crops in an unmanufactured condition;

(2) Livestock;

(3) Farm machinery;

(4) Vehicles, including recreational vehicles, but not including
manufactured homes, as defined in section 700.010, RSMo, which are
actually used as dwelling units;

(5) Manufactured homes, as defined in section 700.010, RSMo, which are
actually used as dwelling units;

(6) Motor vehicles which are eligible for registration and are registered
as historic motor vehicles under section 301.131, RSMo;

(7) All taxable tangible personal property not included in subclass (1),
subclass (2), subclass (3), subclass (4), subclass (5), or subclass (6).
(RSMo 1939 § 10970, A.L. 1945 p. 1774, A.L. 1959 H.B. 108, A.L. 1983 S.B.
63, et al., A.L. 1985 S.B. 152)

Prior revisions: 1929 § 9779; 1919 § 12789; 1909 § 11371

Effective 12-31-85

(1959) Since each year's tax assessment is a separate determination and
statutory provisions for review thereof are adequate, equity will not
intervene because similar issues in successive years may be involved.
Cupples-Hesse Corp. v. Bannister (Mo.), 322 S.W.2d 817.

(1979) Where a part of a building owned by a not-for-profit hospital was
used for hospital purpose and a part for private medical practice, only
the portion used exclusively for purposes purely charitable and on a
not-for-profit basis would be exempt from property tax. Barnes Hospital
v. Leggett (Mo.), 589 S.W.2d 241.

1. Notwithstanding the provisions of sections 137.075 and
137.080 to the contrary, a building or other structure classified as
residential property pursuant to section 137.016 newly constructed and
occupied on any parcel of real property shall be assessed and taxed on
such assessed valuation as of the first day of the month following the
date of occupancy for the proportionate part of the remaining year at the
tax rates established for that year, in all taxing jurisdictions located
in the county adopting this section as provided in subsection 8 of this
section. Newly constructed residential property which has never been
occupied shall not be assessed as improved real property until such
occupancy or the first day of January of the second year following the
year in which construction of the improvements was completed.

2. The assessor may consider a property residentially occupied upon
personal verification or when any two of the following conditions have
been met:

(1) An occupancy permit has been issued for the property;

(2) A deed transferring ownership from one party to another has been
filed with the recorder of deeds' office subsequent to the date of the
first permanent utility service;

(3) A utility company providing service in the county has verified a
transfer of service for property from one party to another;

(4) The person or persons occupying the newly constructed property has
registered a change of address with any local, state or federal
governmental office or agency.

3. In implementing the provisions of this section, the assessor may use
occupancy permits, building permits, warranty deeds, utility connection
documents, including telephone connections, or other official documents
as may be necessary to discover the existence of newly constructed
properties. No utility company shall refuse to provide verification
monthly to the assessor of a utility connection to a newly occupied
single family building or structure.

4. In the event that the assessment under subsections 1 and 2 of this
section is not completed until after the deadline for filing appeals in a
given tax year, the owner of the newly constructed property who is
aggrieved by the assessment of the property may appeal this assessment
the following year to the county board of equalization in accordance with
chapter 138, RSMo, and may pay any taxes under protest in accordance with
section 139.031, RSMo. The collector shall impound such protested taxes
and shall not disburse such taxes until resolution of the appeal.

5. The increase in assessed valuation resulting from the implementation
of the provisions of this section shall be considered new construction
and improvements under the provisions of this chapter.

6. In counties which adopt the provisions of subsections 1 to 7 of this
section, an amount not to exceed ten percent of all ad valorem property
tax collections on newly constructed and occupied residential property
allocable to each taxing authority within counties of the first
classification having a population of nine hundred thousand or more,
one-tenth of one percent of all ad valorem property tax collections
allocable to each taxing authority within all other counties of the first
classification and one-fifth of one percent of all ad valorem property
tax collections allocable to each taxing authority within counties of the
second, third and fourth classifications and any county of the first
classification having a population of at least eighty-two thousand
inhabitants, but less than eighty-two thousand one hundred inhabitants,
in addition to the amount prescribed by section 137.720 shall be
deposited into the assessment fund of the county for collection costs.

7. For purposes of figuring the tax due on such newly constructed
residential property, the assessor or the board of equalization shall
place the full amount of the assessed valuation on the tax book upon the
first day of the month following occupancy. Such assessed valuation shall
be taxed for each month of the year following such date at its new
assessed valuation, and for each month of the year preceding such date at
its previous valuation. The percentage derived from dividing the number
of months at which the property is taxed at its new valuation by twelve
shall be applied to the total assessed valuation of the new construction
and improvements, and such product shall be included in the next year's
base for the purposes of figuring the next year's tax levy rollback. The
untaxed percentage shall be considered as new construction and
improvements in the following year and shall be exempt from the rollback
provisions.

8. Subsections 1 to 7 of this section shall be effective in those
counties including any city not within a county in which the governing
body of such county elects to adopt a proposal to implement the
provisions of subsections 1 to 7 of this section. Such subsections shall
become effective in such county on the first day of January of the year
following such election.

9. In any county which adopts the provisions of subsections 1 to 7 of
this section prior to the first day of June in any year pursuant to
subsection 8 of this section, the assessor of such county shall, upon
application of the property owner, remove on a pro rata basis from the
tax book for the current year any residential real property improvements
destroyed by a natural disaster if such property is unoccupied and
uninhabitable due to such destruction. On or after the first day of June,
the board of equalization shall perform such duties. Any person claiming
such destroyed property shall provide a list of such destroyed property
to the county assessor. The assessor shall have available a supply of
appropriate forms on which the claim shall be made. The assessor may
verify all such destroyed property listed to ensure that the person made
a correct statement. Any person who completes such a list and, with
intent to defraud, includes property on the list that was not destroyed
by a natural disaster shall, in addition to any other penalties provided
by law, be assessed double the value of any property fraudulently listed.
The list shall be filed by the assessor, after he has provided a copy of
the list to the county collector and the board of equalization, in the
office of the county clerk who, after entering the filing thereof, shall
preserve and safely keep them. If the assessor, subsequent to such
destruction, considers such property occupied as provided in subsection 2
of this section, the assessor shall consider such property new
construction and improvements and shall assess such property accordingly
as provided in subsection 1 of this section. For the purposes of this
section, the term "natural disaster" means any disaster due to natural
causes such as tornado, fire, flood, or earthquake.

10. Any political subdivision may recover the loss of revenue caused by
subsection 9 of this section by adjusting the rate of taxation, to the
extent previously authorized by the voters of such political subdivision,
for the tax year immediately following the year of such destruction in an
amount not to exceed the loss of revenue caused by this section. (L. 1989
H.B. 181 & 633 § 2, A.L. 1990 H.B. 1817, A.L. 1994 S.B. 662 & 459, A.L.
1995 H.B. 211, A.L. 2003 S.B. 120)

1. In any county of the third classification, the assessor may
make changes to the assessor's book after the date of delivery pursuant
to section 137.245. The assessor may only make such changes if the
ownership of a parcel of real property has changed since the latest entry
in the assessor's book. An ownership change shall include both a full and
a partial divestment of such real property and any additions thereto to a
subsequent owner. The change to the assessor's book shall be limited to
reallocating the assessed valuation of the property before such full or
partial divestment among the prior and current owners to reflect such
full or partial divestment.

2. Any increase in assessed valuation resulting from the implementation
of the provisions of this section shall be considered new construction
and improvements under the provisions of this chapter.

3. Subsections 1 and* 2 of this section shall be effective in those
counties of the third classification in which the governing body of such
county elects to adopt a proposal to implement the provisions of
subsections 1 and* 2 of this section. (L. 2003 S.B. 122)

*Word "to" appears in original rolls.

1. Government lands entered or located on prior to the first day
of January shall be taxable for that year and every year thereafter;
school and swamp land and lots shall become taxable whenever the county
sells, conveys or agrees to convey its title.

2. Real property shall in all cases be liable for the taxes thereon, and
a lien is hereby vested in favor of the state on all real property for
all taxes thereon, which lien shall accrue and become a fixed encumbrance
as soon as the amount of the taxes is determined by assessment and levy,
and said lien shall be enforced as provided by law; said lien shall
continue to be enforced until all taxes, forfeitures, back taxes and
costs shall be fully paid or the land sold or released as provided by
law. (RSMo 1939 § 10941, A.L. 1945 p. 1799 § 7)

Prior revisions: 1929 § 9747; 191 § 12757; 1909 § 11339

(1975) Good faith purchaser takes free from lien when collector by error
showed no tax due. Rottjakob v. Leachman (Mo.) S.W.2d 397.

All tangible personal property of whatever nature and character
situate in a county other than the one in which the owner resides shall
be assessed in the county where the owner resides; except that,
houseboats, cabin cruisers, floating boat docks, and manufactured homes,
as defined in section 700.010, RSMo, used for lodging shall be assessed
in the county where they are located, and tangible personal property
belonging to estates shall be assessed in the county in which the probate
division of the circuit court has jurisdiction. Tangible personal
property, other than motor vehicles as the term is defined in section
301.010, RSMo, used exclusively in connection with farm operations of the
owner and kept on the farmland, shall not be assessed by a city, town or
village unless the farmland is totally within the boundaries of the city,
town or village. No tangible personal property shall be simultaneously
assessed in more than one county. (RSMo 1939 § 10939, A.L. 1945 p. 1799 §
8, A.L. 1961 p. 605, A.L. 1978 H.B. 1634, A.L. 1981 H.B. 531, A.L. 1983
S.B. 63, et al.)

Prior revisions: 1929 § 9745; 1919 § 12755; 1909 § 11337

CROSS REFERENCE: Forest cropland, minerals to be taxed separately, RSMo
254.190

1. The real and tangible personal property of all corporations
operating in any county in the state of Missouri and in the city of St.
Louis, and subject to assessment by county or township assessors, shall
be assessed and taxed in the county in which the property is situated on
the first day of January of the year for which the taxes are assessed,
and every general or business corporation having or owning tangible
personal property on the first day of January in each year, which is
situated in any other county than the one in which the corporation is
located, shall make return to the assessor of the county or township
where the property is situated, in the same manner as other tangible
personal property is required by law to be returned, except that all
motor vehicles which are the property of the corporation and which are
subject to regulation under chapter 390, RSMo, shall be assessed for tax
purposes in the county in which the motor vehicles are based.

2. For the purposes of subsection 1 of this section, the term "based"
means the place where the vehicle is most frequently dispatched, garaged,
serviced, maintained, operated or otherwise controlled, except that
leased passenger vehicles shall be assessed at the residence of the
driver or, if the residence of the driver is unknown, at the location of
the lessee. (L. 1945 p. 1799 § 9, L. 1945 p. 1782 § 27, A.L. 1959 H.B.
108, A.L. 1965 p. 255, A.L. 1994 S.B. 652 merged with S.B. 662 & 459)

(1966) The word "situated" as used in this section connotes a more or
less permanent location or situs. Buchanan County v. State Tax Commission
(Mo.), 407 S.W.2d 910.

(1987) The rolling stock of a transportation company has been held to be
"based", as that term is used in this section, at the physical location
from which the business is operated, rather than the physical location at
which the stock is kept or the physical location from which the stock is
dispatched. Be-Mac Transport Co., Inc., v. State Tax Commission, 725
S.W.2d 599 (Mo. banc)

For the purposes of assessments of real property under chapter
137, property used for housing students owned by a fraternity and
sorority recognized by a public or private college or university within
this state shall be considered to be a cooperative housing association.
(L. 1986 S.B. 751 § 1 subsec. 1)

The following subjects are exempt from taxation for state,
county or local purposes:

(1) Lands and other property belonging to this state;

(2) Lands and other property belonging to any city, county or other
political subdivision in this state, including market houses, town halls
and other public structures, with their furniture and equipments, and on
public squares and lots kept open for health, use or ornament;

(3) Nonprofit cemeteries;

(4) The real estate and tangible personal property which is used
exclusively for agricultural or horticultural societies organized in this
state, including not-for-profit agribusiness associations;

(5) All property, real and personal, actually and regularly used
exclusively for religious worship, for schools and colleges, or for
purposes purely charitable and not held for private or corporate profit,
except that the exemption herein granted does not include real property
not actually used or occupied for the purpose of the organization but
held or used as investment even though the income or rentals received
therefrom is used wholly for religious, educational or charitable
purposes;

(6) Household goods, furniture, wearing apparel and articles of personal
use and adornment, as defined by the state tax commission, owned and used
by a person in his home or dwelling place;

(7) Motor vehicles leased for a period of at least one year to this state
or to any city, county, or political subdivision or to any religious,
educational, or charitable organization which has obtained an exemption
from the payment of federal income taxes, provided the motor vehicles are
used exclusively for religious, educational, or charitable purposes; and

(8) Real or personal property leased or otherwise transferred by an
interstate compact agency created pursuant to sections 70.370 to 70.430*,
RSMo, or sections 238.010 to 238.100, RSMo, to another for which or whom
such property is not exempt when immediately after the lease or transfer,
the interstate compact agency enters into a leaseback or other agreement
that directly or indirectly gives such interstate compact agency a right
to use, control, and possess the property; provided, however, that in the
event of a conveyance of such property, the interstate compact agency
must retain an option to purchase the property at a future date or,
within the limitations period for reverters, the property must revert
back to the interstate compact agency. Property will no longer be exempt
under this subdivision in the event of a conveyance as of the date, if
any, when:

(a) The right of the interstate compact agency to use, control, and
possess the property is terminated;

(b) The interstate compact agency no longer has an option to purchase or
otherwise acquire the property; and

(c) There are no provisions for reverter of the property within the
limitation period for reverters. (RSMo 1939 §§ 10937, 10938, A.L. 1945 p.
1799 § 5, A.L. 1959 H.B. 108, A.L. 1974 S.B. 333, A.L. 1999 S.B. 219,
A.L. 2003 S.B. 11, A.L. 2004 H.B. 795, et al. merged with H.B. 1182, A.L.
2005 H.B. 58 merged with H.B. 186 merged with H.B. 461 merged with H.B.
487)

Prior revisions: 1929 §§ 9743, 9744; 1919 §§ 12753, 12754; 1909 §§ 11335,
11336

*Section 70.430 was repealed by S.B. 1001 in 2000.

(1969) Nonprofit corporation which operated housing facilities for low
income elderly was not entitled to tax exemption where facility was
intended to be completely self-supporting and self-liquidating without
any intention that gifts or charity were to be involved. Paraclete Manor
of Kansas City v. State Tax Comm. (Mo.), 447 S.W.2d 311.

(1975) Certain hospitals held to qualify as tax-exempt charitable
institutions. Residence quarters used by nurses held tax exempt as
incident to hospital's basic objectives. Jackson County v. State Tax
Commission (Mo.), 521 S.W.2d 378.

(1975) Evidence held to meet test of charitable purpose exemption.
Missouri United Methodist Retirement Homes v. State Tax Commission (Mo.),
522 S.W.2d 745.

(1975) Where beneficiaries of operation paid both capital and operating
costs, operation could not qualify as charitable institution. Westminster
Gerontology Foundation, Inc. v. State Tax Commission (Mo.), 522 S.W.2d
754.

(1975) If any part of property is used for noncharitable purpose, the
whole is taxable. City of St. Louis v. State Tax Commission (Mo.), 524
S.W.2d 839.

(1977) Held, the term "religious worship" has as a minimum requirement a
belief in a Supreme Being. Mo. Church of Scientology v. State Tax Comm.
(Mo.), 560 S.W.2d 837.

(1978) Held, that the words "used exclusively for purposes purely
charitable and not held for private or corporate profit" have the same
meaning whether applied to property used for a hospital, for training
handicapped workers for operating Y.M.C.A. type of program or for
providing housing for the aged. Franciscan Tertiary Province of Missouri,
Inc., v. State Tax Commission (Mo.), 566 S.W.2d 213.

(1979) Where a part of a building owned by a not-for-profit hospital was
used for hospital purpose and a part for private medical practice, only
the portion used exclusively for purposes purely charitable and on a
not-for-profit basis would be exempt from property tax. Barnes Hospital
v. Leggett (Mo.), 589 S.W.2d 241.

(1980) A group claiming statutory tax exemption on the basis of religious
use has a substantial burden in establishing that their property falls
within an exempted class. Pentecostal Church of God of America v.
Hughlett (A.), 601 S.W.2d 666.

(2002) Low-income housing tax credits are intangible personal property
and thus cannot be included in valuation of real property. Maryville
Properties, L.P. v. Nelson, 83 S.W.3d 608 (Mo.App. W.D.).

1. The activities of nationally affiliated fraternal,
benevolent, veteran, or service organizations which promote good
citizenship, humanitarian activities, or improve the physical, mental,
and moral condition of an indefinite number of people or purposes purely
charitable within the meaning of subsection 1 of section 6 of article X
of the constitution and local assessing authorities may exempt such
portion of the real and personal property of such organizations as the
assessing authority may determine is utilized in purposes purely
charitable from the assessment, levy, and collection of taxes.

2. If, at any time, an assessor finally determines, after any and all
hearings or rightful appeals, that personal property, upon which an
organization would otherwise owe taxes but for the provisions of
subsection 1 of this section or subdivision (5) of section 137.100, is
not used for purposes purely charitable, or for purposes described in
subdivision (5) of section 137.100, then the assessor shall notify the
department of revenue of such final determination within thirty days. (L.
1986 H.B. 1022, et al. § 1, A.L. 2004 S.B. 1394)

1. This section may be known and may be cited as "The Missouri
Homestead Preservation Act".

2. As used in this section, the following terms shall mean:

(1) "Department", the department of revenue;

(2) "Director", the director of revenue;

(3) "Disabled", as such term is defined in section 135.010, RSMo;

(4) "Eligible owner", any individual owner of property who is sixty-five
years old or older as of January first of the tax year in which the
individual is claiming the credit or who is disabled, and who had an
income of equal to or less than the maximum upper limit in the year prior
to completing an application pursuant to subsection 4 of this section; in
the case of a married couple owning property either jointly or as tenants
by the entirety, or where only one spouse owns the property, such couple
shall be considered an eligible taxpayer if both spouses have reached the
age of sixty-five or if one spouse is disabled, or if one spouse is at
least sixty-five years old and the other spouse is at least sixty years
old, and the combined income of the couple in the year prior to
completing an application pursuant to subsection 4 of this section did
not exceed the maximum upper limit; in the case of property held in
trust, the eligible owner and recipient of the tax credit shall be the
trust itself provided the previous owner of the homestead or the previous
owner's spouse: is the settlor of the trust with respect to the
homestead; currently resides in such homestead; and but for the transfer
of such property would have satisfied the age, ownership, and maximum
upper limit requirements for income as defined in subdivisions (7) and
(8) of this subsection; no individual shall be an eligible owner if the
individual has not paid their property tax liability, if any, in full by
the payment due date in any of the three prior tax years, except that a
late payment of a property tax liability in any prior year shall not
disqualify a potential eligible owner if such owner paid in full the tax
liability and any and all penalties, additions and interest that arose as
a result of such late payment; no individual shall be an eligible owner
if such person filed a valid claim for the senior citizens property tax
relief credit pursuant to sections 135.010 to 135.035, RSMo;

(5) "Homestead", as such term is defined pursuant to section 135.010,
RSMo, except as limited by provisions of this section to the contrary. No
property shall be considered a homestead if such property was improved
since the most recent annual assessment by more than five percent of the
prior year appraised value, except where an eligible owner of the
property has made such improvements to accommodate a disabled person;

(6) "Homestead exemption limit", a percentage increase, rounded to the
nearest hundredth of a percent, which shall be equal to the percentage
increase to tax liability, not including improvements, of a homestead
from one tax year to the next that exceeds a certain percentage set
pursuant to subsection 10 of this section. For applications filed in 2005
or 2006, the homestead exemption limit shall be based on the increase to
tax liability from 2004 to 2005. For applications filed between April 1,
2005, and September 30, 2006, an eligible owner, who otherwise satisfied
the requirements of this section, shall not apply for the homestead
exemption credit more than once during such period. For applications
filed after 2006, the homestead exemption limit shall be based on the
increase to tax liability from two years prior to application to the year
immediately prior to application;

(7) "Income", federal adjusted gross income, and in the case of ownership
of the homestead by trust, the income of the settlor applicant shall be
imputed to the income of the trust for purposes of determining
eligibility with regards to the maximum upper limit;

(8) "Maximum upper limit", in the calendar year 2005, the income sum of
seventy thousand dollars; in each successive calendar year this amount
shall be raised by the incremental increase in the general price level,
as defined pursuant to article X, section 17 of the Missouri Constitution.

3. Pursuant to article X, section 6(a) of the Constitution of Missouri,
if in the prior tax year, the property tax liability on any parcel of
subclass (1) real property increased by more than the homestead exemption
limit, without regard for any prior credit received due to the provisions
of this section, then any eligible owner of the property shall receive a
homestead exemption credit to be applied in the current tax year property
tax liability to offset the prior year increase to tax liability that
exceeds the homestead exemption limit, except as eligibility for the
credit is limited by the provisions of this section. The amount of the
credit shall be listed separately on each taxpayer's tax bill for the
current tax year, or on a document enclosed with the taxpayer's bill. The
homestead exemption credit shall not affect the process of setting the
tax rate as required pursuant to article X, section 22 of the
Constitution of Missouri and section 137.073 in any prior, current, or
subsequent tax year.

4. If application is made in 2005, any potential eligible owner may apply
for the homestead exemption credit by completing an application through
their local assessor's office. Applications may be completed between
April first and September thirtieth of any tax year in order for the
taxpayer to be eligible for the homestead exemption credit in the tax
year next following the calendar year in which the homestead exemption
credit application was completed. The application shall be on forms
provided to the assessor's office by the department. Forms also shall be
made available on the department's Internet site and at all permanent
branch offices and all full-time, temporary, or fee offices maintained by
the department of revenue. The applicant shall attest under penalty of
perjury:

(1) To the applicant's age;

(2) That the applicant's prior year income was less than the maximum
upper limit;

(3) To the address of the homestead property; and

(4) That any improvements made to the homestead, not made to accommodate
a disabled person, did not total more than five percent of the prior year
appraised value.

The applicant shall also include with the application copies of receipts
indicating payment of property tax by the applicant for the homestead
property for the two prior tax years.

5. If application is made in 2005, the assessor, upon request for an
application, shall:

(1) Certify the parcel number and owner of record as of January first of
the homestead, including verification of the acreage classified as
residential on the assessor's property record card;

(2) Obtain appropriate prior tax year levy codes for each homestead from
the county clerks for inclusion on the form;

(3) Record on the application the assessed valuation of the homestead for
the current tax year, and any new construction or improvements for the
current tax year; and

(4) Sign the application, certifying the accuracy of the assessor's
entries.

6. If application is made after 2005, any potential eligible owner may
apply for the homestead exemption credit by completing an application.
Applications may be completed between April first and September thirtieth
of any tax year in order for the taxpayer to be eligible for the
homestead exemption credit in the tax year next following the calendar
year in which the homestead exemption credit application was completed.
The application shall be on forms provided by the department. Forms also
shall be made available on the department's Internet site and at all
permanent branch offices and all full-time, temporary, or fee offices
maintained by the department of revenue. The applicant shall attest under
penalty of perjury:

(1) To the applicant's age;

(2) That the applicant's prior year income was less than the maximum
upper limit;

(3) To the address of the homestead property;

(4) That any improvements made to the homestead, not made to accommodate
a disabled person, did not total more than five percent of the prior year
appraised value; and

(5) The applicant shall also include with the application copies of
receipts indicating payment of property tax by the applicant for the
homestead property for the three prior tax years.

7. Each applicant shall send the application to the department by
September thirtieth of each year for the taxpayer to be eligible for the
homestead exemption credit in the tax year next following the calendar
year in which the application was completed.

8. If application is made in 2005, upon receipt of the applications, the
department shall calculate the tax liability, adjusted to exclude new
construction or improvements verify compliance with the maximum income
limit, verify the age of the applicants, and make adjustments to these
numbers as necessary on the applications. The department also shall
disallow any application where the applicant has also filed a valid
application for the senior citizens property tax credit, pursuant to
sections 135.010 to 135.035, RSMo. Once adjusted tax liability, age, and
income are verified, the director shall determine eligibility for the
credit, and provide a list of all verified eligible owners to the county
collectors or county clerks in counties with a township form of
government by December fifteenth of each year. By January fifteenth, the
county collectors or county clerks in counties with a township form of
government shall provide a list to the department of any verified
eligible owners who failed to pay the property tax due for the tax year
that ended immediately prior. Such eligible owners shall be disqualified
from receiving the credit in the current tax year.

9. If application is made after 2005, upon receipt of the applications,
the department shall calculate the tax liability, verify compliance with
the maximum income limit, verify the age of the applicants, and make
adjustments to these numbers as necessary on the applications. The
department also shall disallow any application where the applicant also
has filed a valid application for the senior citizens property tax credit
under sections 135.010 to 135.035, RSMo. Once adjusted tax liability,
age, and income are* verified, the director shall determine eligibility
for the credit and provide a list of all verified eligible owners to the
county assessors or county clerks in counties with a township form of
government by December fifteenth of each year. By January fifteenth, the
county assessors shall provide a list to the department of any verified
eligible owners who made improvements not for accommodation of a
disability to the homestead and the dollar amount of the assessed value
of such improvements. If the dollar amount of the assessed value of such
improvements totaled more than five percent of the prior year appraised
value, such eligible owners shall be disqualified from receiving the
credit in the current tax year.

10. The director shall calculate the level of appropriation necessary to
set the homestead exemption limit at five percent when based on a year of
general reassessment or at two and one-half percent when based on a year
without general reassessment for the homesteads of all verified eligible
owners, and provide such calculation to the speaker of the house of
representatives, the president pro tempore of the senate, and the
director of the office of budget and planning in the office of
administration by January thirty-first of each year.

11. For applications made in 2005, the general assembly shall make an
appropriation for the funding of the homestead exemption credit that is
signed by the governor, then the director shall, by July thirty-first of
such year, set the homestead exemption limit. The limit shall be a
single, statewide percentage increase to tax liability, rounded to the
nearest hundredth of a percent, which, if applied to all homesteads of
verified eligible owners who applied for the homestead exemption credit
in the immediately prior tax year, would cause all but one-quarter of one
percent of the amount of the appropriation, minus any withholding by the
governor, to be distributed during that fiscal year. The remaining
one-quarter of one percent shall be distributed to the county assessment
funds of each county on a proportional basis, based on the number of
eligible owners in each county; such one-quarter percent distribution
shall be delineated in any such appropriation as a separate line item in
the total appropriation. If no appropriation is made by the general
assembly during any tax year or no funds are actually distributed
pursuant to any appropriation therefor, then no homestead preservation
credit shall apply in such year.

12. After setting the homestead exemption limit for applications made in
2005, the director shall apply the limit to the homestead of each
verified eligible owner and calculate the credit to be associated with
each verified eligible owner's homestead, if any. The director shall send
a list of those eligible owners who are to receive the homestead
exemption credit, including the amount of each credit, the certified
parcel number of the homestead, and the address of the homestead
property, to the county collectors or county clerks in counties with a
township form of government by August thirty-first. Pursuant to such
calculation, the director shall instruct the state treasurer as to how to
distribute the appropriation and assessment fund allocation to the county
collector's funds of each county or the treasurer ex officio collector's
fund in counties with a township form of government where recipients of
the homestead exemption credit are located, so as to exactly offset each
homestead exemption credit being issued, plus the one-quarter of one
percent distribution for the county assessment funds. As a result of the
appropriation, in no case shall a political subdivision receive more
money than it would have received absent the provisions of this section
plus the one-quarter of one percent distribution for the county
assessment funds. Funds, at the direction of the county collector or the
treasurer ex officio collector in counties with a township form of
government, shall be deposited in the county collector's fund of a county
or the treasurer ex officio collector's fund or may be sent by mail to
the collector of a county, or the treasurer ex officio collector in
counties with a township form of government, not later than October first
in any year a homestead exemption credit is appropriated as a result of
this section and shall be distributed as moneys in such funds are
commonly distributed from other property tax revenues by the collector of
the county or the treasurer ex officio collector of the county in
counties with a township form of government, so as to exactly offset each
homestead exemption credit being issued. In counties with a township form
of government, the county clerk shall provide the treasurer ex officio
collector a summary of the homestead exemption credit for each township
for the purpose of distributing the total homestead exemption credit to
each township collector in a particular county.

13. If, in any given year after 2005, the general assembly shall make an
appropriation for the funding of the homestead exemption credit that is
signed by the governor, then the director shall, by July thirty-first of
such year, set the homestead exemption limit. The limit shall be a
single, statewide percentage increase to tax liability, rounded to the
nearest hundredth of a percent, which, if applied to all homesteads of
verified eligible owners who applied for the homestead exemption credit
in the immediately prior tax year, would cause all of the amount of the
appropriation, minus any withholding by the governor, to be distributed
during that fiscal year. If no appropriation is made by the general
assembly during any tax year or no funds are actually distributed
pursuant to any appropriation therefor, then no homestead preservation
credit shall apply in such year.

14. After setting the homestead exemption limit for applications made
after 2005, the director shall apply the limit to the homestead of each
verified eligible owner and calculate the credit to be associated with
each verified eligible owner's homestead, if any. The director shall send
a list of those eligible owners who are to receive the homestead
exemption credit, including the amount of each credit, the certified
parcel number of the homestead, and the address of the homestead
property, to the county collectors or county clerks in counties with a
township form of government by August thirty-first. Pursuant to such
calculation, the director shall instruct the state treasurer as to how to
distribute the appropriation to the county collector's fund of each
county where recipients of the homestead exemption credit are located, so
as to exactly offset each homestead exemption credit being issued. As a
result of the appropriation, in no case shall a political subdivision
receive more money than it would have received absent the provisions of
this section. Funds, at the direction of the collector of the county or
treasurer ex officio collector in counties with a township form of
government, shall be deposited in the county collector's fund of a county
or may be sent by mail to the collector of a county, or treasurer ex
officio collector in counties with a township form of government, not
later than October first in any year a homestead exemption credit is
appropriated as a result of this section and shall be distributed as
moneys in such funds are commonly distributed from other property tax
revenues by the collector of the county or the treasurer ex officio
collector of the county in counties with a township form of government,
so as to exactly offset each homestead exemption credit being issued.

15. The department shall promulgate rules for implementation of this
section. Any rule or portion of a rule, as that term is defined in
section 536.010, RSMo, that is created under the authority delegated in
this section shall become effective only if it complies with and is
subject to all of the provisions of chapter 536, RSMo, and, if
applicable, section 536.028, RSMo. This section and chapter 536, RSMo,
are nonseverable and if any of the powers vested with the general
assembly pursuant to chapter 536, RSMo, to review, to delay the effective
date, or to disapprove and annul a rule are subsequently held
unconstitutional, then the grant of rulemaking authority and any rule
proposed or adopted after August 28, 2004, shall be invalid and void. Any
rule promulgated by the department shall in no way impact, affect,
interrupt, or interfere with the performance of the required statutory
duties of any county elected official, more particularly including the
county collector when performing such duties as deemed necessary for the
distribution of any homestead appropriation and the distribution of all
other real and personal property taxes.

16. In the event that an eligible owner dies or transfers ownership of
the property after the homestead exemption limit has been set in any
given year, but prior to January first of the year in which the credit
would otherwise be applied, the credit shall be void and any
corresponding moneys, pursuant to subsection 12 of this section, shall
lapse to the state to be credited to the general revenue fund. In the
event the collector of the county or the treasurer ex officio collector
of the county in counties with a township form of government determines
prior to issuing the credit that the individual is not an eligible owner
because the individual did not pay the prior three years' property tax
liability in full, the credit shall be void and any corresponding moneys,
under subsection 11 of this section, shall lapse to the state to be
credited to the general revenue fund.

17. This section shall apply to all tax years beginning on or after
January 1, 2005. This subsection shall become effective June 28, 2004.

**18. In accordance with the provisions of sections 23.250 to 23.298,
RSMo, and unless otherwise authorized pursuant to section 23.253, RSMo:

(1) Any new program authorized under the provisions of this section shall
automatically sunset six years after the effective date of this section;
and

(2) This section shall terminate on September first of the year following
the year in which any new program authorized under this section is
sunset, and the revisor of statutes shall designate such sections and
this section in a revision bill for repeal. (L. 2004 S.B. 730, S.B. 960
§§ 1, B, A.L. 2005 H.B. 58 merged with H.B. 186 merged with H.B. 229
merged with H.B. 461)

*Word "is" appears in original rolls.

**This section was originally enacted and became effective 8-28-04, the
section was repealed and reenacted and became effective 8-28-05.
Subsection 18 contains a sunset and termination provision based on the
effective date of the section.

The state tax commission shall design the necessary assessment
blanks, which design shall be furnished to the assessor at least one
hundred twenty days prior to January first of each year. The assessor
shall purchase assessment blanks, assessment books, and all necessary
supplies relating to the assessment process at the expense of the county
assessment fund. (RSMo 1939 § 10950, A.L. 1945 p. 1782 §§ 10, 28, A.L.
1959 H.B. 108, A.L. 1983 S.B. 63, et al.)

Prior revisions: 1929 § 9756; 1919 § 12766; 1909 § 11348

1. As used in sections 137.112 to 137.114, "deferred
maintenance" means maintenance, repairs or replacements, as described in
this section, to an existing dwelling consisting of any number of
residential units, regardless of the classification of the real property
for assessment purposes. The term "deferred maintenance" does not mean
the addition of new construction to an existing building which increases
the number of square feet of living space, nor does it mean maintenance,
repairs, replacements, or new construction to a portion of an existing
dwelling if such portion is used for commercial purposes.

2. Deferred maintenance includes the maintenance, repair or replacement
of the following:

(1) Broken floor joists, missing sections or collapsed interior floors;

(2) Improperly installed or collapsing partitions, loose or missing
plaster;

(3) Broken or missing sash, frames or window panes;

(4) Inadequate light or ventilation;

(5) Missing or defective weather stripping or storm windows;

(6) Missing or broken doors;

(7) Collapsed or broken stairs, stairways or stair railings;

(8) Missing or inoperative sanitary facilities;

(9) Hazardous gas or electric installations;

(10) Leaking sinks or defective drainboards;

(11) Improperly installed, obstructed, broken or leaking piping, drains,
vents or traps;

(12) Inoperative or obsolete heating plant;

(13) Electrical insulation missing or damaged, overloaded electrical
circuits, improper electrical installations or connections;

(14) Split or buckled basement support beams, open breaks or severe
settlement in basement walls;

(15) Inadequate exterior wall and attic insulation;

(16) Open cracks or breaks in exterior building walls;

(17) Holes or cracks through roof, defective roof flashing or skylights;

(18) Collapsing or deteriorating chimneys;

(19) Broken or missing gutters and downspouts;

(20) Rotted fascia boards, eaves, soffits and cornices;

(21) Collapsed or broken porch joists, columns or railings;

(22) Rotted or broken porch flooring;

(23) Missing or broken step treads; and

(24) Exterior or interior paint. (L. 1977 S.B. 214 § 1, A.L. 1983 S.B.
63, et al., A.L. 1985 S.B. 152)

Effective 12-31-85

The provisions of sections 137.112 to 137.114 shall apply only
to the deferred maintenance of dwellings consisting of any number of
residential units which is begun during the period January 1, 1978, to
December 31, 1988, or which is begun during the period August 28, 1989,
to December 31, 1998, regardless of the classification of the real
property for assessment purposes. (L. 1977 S.B. 214 § 2, A.L. 1983 S.B.
63, et al., A.L. 1985 S.B. 152, A.L. 1989 H.B. 181 & 633)

1. In making assessments of real property as required by the
provisions of section 137.115, and in order to provide for the renovation
of obsolete properties as authorized by section 7 of article X of the
Missouri Constitution, the county assessor shall not, for a period of
five years after a deferred maintenance activity has been begun, add to
the assessed value of a dwelling consisting of any number of residential
units, regardless of the classification of the real property for
assessment purposes, any additional assessed value because of deferred
maintenance which has been begun upon such property during the period
prescribed in section 137.113; except that, before any county assessor
shall refrain from adding additional assessed valuation because of a
deferred maintenance activity he shall determine that the property in
question is on the tax rolls of the county and that no delinquent taxes
on such property are due.

2. To be eligible for the tax relief afforded by subsection 1 of this
section, a dwelling must be located on real property within an area
satisfying the description set forth in section 7 of article X of the
Missouri Constitution. The governing body of each unit of local
government of this state shall designate such areas within its boundaries
by resolution, order, or ordinance, and each such resolution, order, or
ordinance shall indicate the length of time the designation is to exist.
Within thirty days of the date such resolution, order, or ordinance is
passed, the unit of local government shall provide the assessor of the
county or the city not within a county in which the designated area lies,
a certified copy of the resolution, order, or ordinance designating the
area and a map of the area so designated clearly showing the boundaries
of the area, as well as all the streets lying within the area. Each unit
of local government which designates an area for the tax relief set forth
in subsection 1 of this section shall establish a procedure whereby any
person may apply to the unit of local government, or an agency thereof,
for certification that a designated dwelling lies within an area duly
designated for such tax relief. This certification shall also specify the
items of deferred maintenance completed on the dwelling. Within twenty
days after the issuance of such a certificate, the unit of local
government shall transmit to the assessor of the county or city not
within a county in which the real property lies a copy of the
certificate. Upon receipt of such certificate, the assessor shall
determine whether the property in question is eligible for the assessment
postponement provided for in subsection 1 of this section and shall issue
to the owner of the real property a formal declaration of whether such
tax relief is to be made available, and, if so, also indicating the
assessed valuation of the real property immediately prior to the deferred
maintenance and the term of the assessment postponement. As used in this
subsection, the phrase "unit of local government" shall mean the
municipality within whose boundaries the area to be designated lies. If
the area does not lie within the boundaries of any municipality, then
"unit of local government" shall mean the county within whose boundaries
the area to be designated lies. (L. 1977 S.B. 214 § 3, A.L. 1983 S.B. 63,
et al., A.L. 1985 S.B. 152)

Effective 12-31-85

1. All other laws to the contrary notwithstanding, the assessor
or the assessor's deputies in all counties of this state including the
city of St. Louis shall annually make a list of all real and tangible
personal property taxable in the assessor's city, county, town or
district. Except as otherwise provided in subsection 3 of this section
and section 137.078, the assessor shall annually assess all personal
property at thirty-three and one-third percent of its true value in money
as of January first of each calendar year. The assessor shall annually
assess all real property, including any new construction and improvements
to real property, and possessory interests in real property at the
percent of its true value in money set in subsection 5 of this section.
The assessor shall annually assess all real property in the following
manner: new assessed values shall be determined as of January first of
each odd-numbered year and shall be entered in the assessor's books;
those same assessed values shall apply in the following even-numbered
year, except for new construction and property improvements which shall
be valued as though they had been completed as of January first of the
preceding odd-numbered year. The assessor may call at the office, place
of doing business, or residence of each person required by this chapter
to list property, and require the person to make a correct statement of
all taxable tangible personal property owned by the person or under his
or her care, charge or management, taxable in the county. On or before
January first of each even-numbered year, the assessor shall prepare and
submit a two-year assessment maintenance plan to the county governing
body and the state tax commission for their respective approval or
modification. The county governing body shall approve and forward such
plan or its alternative to the plan to the state tax commission by
February first. If the county governing body fails to forward the plan or
its alternative to the plan to the state tax commission by February
first, the assessor's plan shall be considered approved by the county
governing body. If the state tax commission fails to approve a plan and
if the state tax commission and the assessor and the governing body of
the county involved are unable to resolve the differences, in order to
receive state cost-share funds outlined in section 137.750, the county or
the assessor shall petition the administrative hearing commission, by May
first, to decide all matters in dispute regarding the assessment
maintenance plan. Upon agreement of the parties, the matter may be stayed
while the parties proceed with mediation or arbitration upon terms agreed
to by the parties. The final decision of the administrative hearing
commission shall be subject to judicial review in the circuit court of
the county involved. In the event a valuation of subclass (1) real
property within any county with a charter form of government, or within a
city not within a county, is made by a computer, computer-assisted method
or a computer program, the burden of proof, supported by clear,
convincing and cogent evidence to sustain such valuation, shall be on the
assessor at any hearing or appeal. In any such county, unless the
assessor proves otherwise, there shall be a presumption that the
assessment was made by a computer, computer-assisted method or a computer
program. Such evidence shall include, but shall not be limited to, the
following:

(1) The findings of the assessor based on an appraisal of the property by
generally accepted appraisal techniques; and

(2) The purchase prices from sales of at least three comparable
properties and the address or location thereof. As used in this
paragraph, the word "comparable" means that:

(a) Such sale was closed at a date relevant to the property valuation; and

(b) Such properties are not more than one mile from the site of the
disputed property, except where no similar properties exist within one
mile of the disputed property, the nearest comparable property shall be
used. Such property shall be within five hundred square feet in size of
the disputed property, and resemble the disputed property in age, floor
plan, number of rooms, and other relevant characteristics.

2. Assessors in each county of this state and the city of St. Louis may
send personal property assessment forms through the mail.

3. The following items of personal property shall each constitute
separate subclasses of tangible personal property and shall be assessed
and valued for the purposes of taxation at the following percents of
their true value in money:

(1) Grain and other agricultural crops in an unmanufactured condition,
one-half of one percent;

(2) Livestock, twelve percent;

(3) Farm machinery, twelve percent;

(4) Motor vehicles which are eligible for registration as and are
registered as historic motor vehicles pursuant to section 301.131, RSMo,
and aircraft which are at least twenty-five years old and which are used
solely for noncommercial purposes and are operated less than fifty hours
per year or aircraft that are home built from a kit, five percent;

(5) Poultry, twelve percent; and

(6) Tools and equipment used for pollution control and tools and
equipment used in retooling for the purpose of introducing new product
lines or used for making improvements to existing products by any company
which is located in a state enterprise zone and which is identified by
any standard industrial classification number cited in subdivision (6) of
section 135.200, RSMo, twenty-five percent.

4. The person listing the property shall enter a true and correct
statement of the property, in a printed blank prepared for that purpose.
The statement, after being filled out, shall be signed and either
affirmed or sworn to as provided in section 137.155. The list shall then
be delivered to the assessor.

5. All subclasses of real property, as such subclasses are established in
section 4(b) of article X of the Missouri Constitution and defined in
section 137.016, shall be assessed at the following percentages of true
value:

(1) For real property in subclass (1), nineteen percent;

(2) For real property in subclass (2), twelve percent; and

(3) For real property in subclass (3), thirty-two percent.

6. Manufactured homes, as defined in section 700.010, RSMo, which are
actually used as dwelling units shall be assessed at the same percentage
of true value as residential real property for the purpose of taxation.
The percentage of assessment of true value for such manufactured homes
shall be the same as for residential real property. If the county
collector cannot identify or find the manufactured home when attempting
to attach the manufactured home for payment of taxes owed by the
manufactured home owner, the county collector may request the county
commission to have the manufactured home removed from the tax books, and
such request shall be granted within thirty days after the request is
made; however, the removal from the tax books does not remove the tax
lien on the manufactured home if it is later identified or found. A
manufactured home located in a manufactured home rental park, rental
community or on real estate not owned by the manufactured home owner
shall be considered personal property. A manufactured home located on
real estate owned by the manufactured home owner may be considered real
property.

7. Each manufactured home assessed shall be considered a parcel for the
purpose of reimbursement pursuant to section 137.750, unless the
manufactured home has been converted to real property in compliance with
section 700.111, RSMo, and assessed as a realty improvement to the
existing real estate parcel.

8. Any amount of tax due and owing based on the assessment of a
manufactured home shall be included on the personal property tax
statement of the manufactured home owner unless the manufactured home has
been converted to real property in compliance with section 700.111, RSMo,
in which case the amount of tax due and owing on the assessment of the
manufactured home as a realty improvement to the existing real estate
parcel shall be included on the real property tax statement of the real
estate owner.

9. The assessor of each county and each city not within a county shall
use the trade-in value published in the October issue of the National
Automobile Dealers' Association Official Used Car Guide, or its successor
publication, as the recommended guide of information for determining the
true value of motor vehicles described in such publication. In the
absence of a listing for a particular motor vehicle in such publication,
the assessor shall use such information or publications which in the
assessor's judgment will fairly estimate the true value in money of the
motor vehicle.

10. Before the assessor may increase the assessed valuation of any parcel
of subclass (1) real property by more than fifteen percent since the last
assessment, excluding increases due to new construction or improvements,
the assessor shall conduct a physical inspection of such property.

11. If a physical inspection is required, pursuant to subsection 10 of
this section, the assessor shall notify the property owner of that fact
in writing and shall provide the owner clear written notice of the
owner's rights relating to the physical inspection. If a physical
inspection is required, the property owner may request that an interior
inspection be performed during the physical inspection. The owner shall
have no less than thirty days to notify the assessor of a request for an
interior physical inspection.

12. A physical inspection, as required by subsection 10 of this section,
shall include, but not be limited to, an on-site personal observation and
review of all exterior portions of the land and any buildings and
improvements to which the inspector has or may reasonably and lawfully
gain external access, and shall include an observation and review of the
interior of any buildings or improvements on the property upon the timely
request of the owner pursuant to subsection 11 of this section. Mere
observation of the property via a "drive-by inspection" or the like shall
not be considered sufficient to constitute a physical inspection as
required by this section.

13. The provisions of subsections 11 and 12 of this section shall only
apply in any county with a charter form of government with more than one
million inhabitants.

14. A county or city collector may accept credit cards as proper form of
payment of outstanding property tax or license due. No county or city
collector may charge surcharge for payment by credit card which exceeds
the fee or surcharge charged by the credit card bank, processor, or
issuer for its service. A county or city collector may accept payment by
electronic transfers of funds in payment of any tax or license and charge
the person making such payment a fee equal to the fee charged the county
by the bank, processor, or issuer of such electronic payment.

15. The provisions of this section and sections 137.073, 138.060 and
138.100, RSMo, as enacted by house bill no. 1150 of the ninety-first
general assembly, second regular session, shall become effective January
1, 2003, for any taxing jurisdiction within a county with a charter form
of government with greater than one million inhabitants, and the
provisions of this section and sections 137.073, 138.060 and 138.100,
RSMo, as enacted by house bill no. 1150 of the ninety-first general
assembly, second regular session, shall become effective October 1, 2004,
for all taxing jurisdictions in this state. Any county or city not within
a county in this state may, by an affirmative vote of the governing body
of such county, opt out of the provisions of this section and sections
137.073, 138.060, and 138.100, RSMo, as enacted by house bill no. 1150 of
the ninety-first general assembly, second regular session and section
137.073 as modified by this act, for the next year of the general
reassessment, prior to January first of any year. No county or city not
within a county shall exercise this opt-out provision after implementing
the provisions of this section and sections 137.073, 138.060, and
138.100, RSMo, as enacted by house bill no. 1150 of the ninety-first
general assembly, second regular session and section 137.073 as modified
by this act, in a year of general reassessment. For the purposes of
applying the provisions of this subsection, a political subdivision
contained within two or more counties where at least one of such counties
has opted out and at least one of such counties has not opted out shall
calculate a single tax rate as in effect prior to the enactment of house
bill no. 1150 of the ninety-first general assembly, second regular
session. A governing body of a city not within a county or a county that
has opted out under the provisions of this subsection may choose to
implement the provisions of this section and sections 137.073, 138.060,
and 138.100, RSMo, as enacted by house bill no. 1150 of the ninety-first
general assembly, second regular session, and section 137.073 as modified
by this act, for the next year of general reassessment, by an affirmative
vote of the governing body prior to December thirty-first of any year.
(RSMo 1939 § 10950, A.L. 1945 P. 1782 § 10, A.L. 1951 p. 852, A.L. 1959
H.B. 108, A.L. 1972 H.B. 1175, A.L. 1973 H.B. 592, A.L. 1981 S.B. 13,
A.L. 1983 S.B. 63, et al., A.L. 1985 S.B. 234, A.L. 1985 S.B. 152, A.L.
1986 S.B. 476, A.L. 1987 H.B. 909 merged with H.B. 384 Revision, A.L.
1989 H.B. 181 & 633 merged with S.B. 148, A.L. 1990 H.B. 1817, A.L. 1991
H.B. 608 merged with S.B. 432, H.B. 25, A.L. 1992 S.B. 630, A.L. 1998
S.B. 535 merged with S.B. 827, A.L. 2002 H.B. 1150, et al. § 137.115 and
§ 1, A.L. 2003 H.B. 57, A.L. 2004 S.B. 960 merged with S.B. 1394, A.L.
2005 H.B. 58 merged with S.B. 210 merged with S.B. 267)

Prior revisions: 1929 § 9756; 1919 § 12766; 1909 § 11348

(1980) Order of State Tax Commission that county board of equalization
implement plans for equal division of real property assessment in county
was not reviewable as contested case under statute governing entitlement
of party aggrieved to judicial review. State ex rel. Commissioners v.
Schneider (Mo.) 609 S.W.2d 149.

(2000) Term "possessory interests" includes leaseholds. St. Charles
County v. Curators of the University of Missouri, 25 S.W.3d 159 (Mo.banc).

(2005) Characteristics of potential owner of property, such as possession
of casino license, are irrelevant to determining value of property at
highest and best use; therefore, applying standard for casino real
property which differs from other commercial properties is valuation
subclass in violation of section and Article X, Section 4(b),
Constitution of Missouri. Snider v. Casino Aztar/Aztar Missouri Gaming
Corp., 156 S.W.3d 341 (Mo.banc).

1. The department of revenue shall annually transmit as of
January first of each year to the county assessor of each county and of
the city of St. Louis, a list showing the description of all motor
vehicles, motor boats and trailers, registered with the department of
revenue, the name and address of the owner or the name and address of the
registered agent of a corporate owner, of all motor vehicles, motor boats
and trailers having a personal property situs within the county or city,
the list to be furnished to the assessor before April first of the
taxable year.

2. Each assessor shall use the report issued by the director of revenue
to assist him in preparing assessment lists of all tangible personal
property in the county or township. (L. 1963 p. 184 § 1)

The circuit clerk and ex officio recorder of deeds of each
county of the fourth class and of each county of the third class wherein
the offices are combined, and the recorder of deeds of each county of the
third class wherein the offices are separate, shall furnish the county
assessor of his county, or the township assessors in counties with
township organization, on or before the fifteenth day of each month a
true and complete list of all real estate transfers completed in the
county or townships, in counties with township organization, during the
preceding month. The list so furnished shall contain the following
information relating to each transfer:

(1) The names of the grantor and grantee;

(2) The consideration paid;

(3) A description of the real estate transferred by the smallest legal
subdivisions, or by smaller parts, lots or parcels, if sections and the
subdivisions thereof are subdivided into parts, lots or parcels as shown
by plat duly recorded and if not so subdivided then by such description
as will enable the assessor to find it, together with the number of acres
transferred; and

(4) The book and page number where each deed is recorded. (L. 1953 p. 372
§ 59.365; L. 1955 p. 834 § 1; L. 1957 p. 798 § 1; A.L. 1959 H.B. 108 §
137.132)

Notwithstanding any other provision of law to the contrary, to
replace any lost revenues due to the change in the percentages of the
true value in money used in determining the assessed valuation of
livestock and farm machinery, any taxing authority may adjust its 1989
tax rate ceiling without voter approval to the extent necessary to
generate the same property tax revenue as was produced in the previous
year from property taxes on livestock and farm machinery subject to
taxation by such taxing authority. (L. 1989 S.B. 110)

The filing of a real property subdivision plat with the recorder
of deeds shall not, singularly, result in a change in classification or
an increase in the appraised value of such property. All contiguous lots
and lands for which a plat has been filed shall be combined and valued as
a single parcel if no improvements have been made to such lots or lands.
The provisions of this section shall not affect property assessed under
the provisions of section 137.082. (L. 1993 H.B. 541 § 2)

Effective 7-2-93

The lists required by section 137.115 shall contain:

(1) A list of all the real estate;

(2) A list of all the livestock, poultry, and bee colonies, showing the
total number of each;

(3) An aggregate statement of all lawn and garden tractors, harvesting
equipment, drilling machines, irrigation systems, farm machinery and
implements;

(4) All automobiles, trucks, motorcycles, minibikes, motorized and
recreational vehicles, airplanes and all other motor vehicles;

(5) All home, boat and other trailers; mobile homes; boats; boat motors;
and all other tangible personal property not exempt by law from taxation.
(RSMo 1939 § 10950, A.L. 1945 p. 1782 § 10, A.L. 1972 S.B. 450, A.L. 1974
S.B. 333, A.L. 1989 H.B. 181 & 633)

Prior revisions: 1929 § 9756; 1919 § 12766; 1909 § 11348

1. As used in this section, the following terms mean:

(1) "Business personal property", tangible personal property which is
used in a trade or business or used for production of income and which
has a determinable life of longer than one year except that supplies used
by a business shall also be considered business personal property, but
shall not include livestock, farm machinery, grain and other agricultural
crops in an unmanufactured condition, property subject to the motor
vehicle registration provisions of chapter 301, RSMo, property assessed
under section 137.078, the property of rural electric cooperatives under
chapter 394, RSMo, or property assessed by the state tax commission under
chapters 151, 153, and 155, RSMo, section 137.022, and sections 137.1000
to 137.1030;

(2) "Class life", the class life of property as set out in the federal
Modified Accelerated Cost Recovery System life tables or their successors
under the Internal Revenue Code as amended;

(3) "Economic or functional obsolescence", a loss in value of personal
property above and beyond physical deterioration and age of the property.
Such loss may be the result of economic or functional obsolescence or
both;

(4) "Original cost", the price the current owner, the taxpayer, paid for
the item without freight, installation, or sales or use tax. In the case
of acquisition of items of personal property as part of an acquisition of
an entity, the original cost shall be the historical cost of those assets
remaining in place and in use and the placed in service date shall be the
date of acquisition by the entity being acquired;

(5) "Placed in service", property is placed in service when it is ready
and available for a specific use, whether in a business activity, an
income-producing activity, a tax-exempt activity, or a personal activity.
Even if the property is not being used, the property is in service when
it is ready and available for its specific use;

(6) "Recovery period", the period over which the original cost of
depreciable tangible personal property shall be depreciated for property
tax purposes and shall be the same as the recovery period allowed for
such property under the Internal Revenue Code.

2. To establish uniformity in the assessment of depreciable tangible
personal property, each assessor shall use the standardized schedule of
depreciation in this section to determine the assessed valuation of
depreciable tangible personal property for the purpose of estimating the
value of such property subject to taxation under this chapter.

3. For purposes of this section, and to estimate the value of depreciable
tangible personal property for mass appraisal purposes, each assessor
shall value depreciable tangible personal property by applying the class
life and recovery period to the original cost of the property according
to the following depreciation schedule. The percentage shown for the
first year shall be the percentage of the original cost used for January
first of the year following the year of acquisition of the property, and
the percentage shown for each succeeding year shall be the percentage of
the original cost used for January first of the respective succeeding
year as follows: Year Recovery Period in Years

3 5 7 10 15 20 1 75.00 85.00 89.29 92.50 95.00 96.25 2 37.50 59.50 70.16
78.62 85.50 89.03 3 12.50 41.65 55.13 66.83 76.95 82.35 4 5.00 24.99
42.88 56.81 69.25 76.18 5 10.00 30.63 48.07 62.32 70.46 6 18.38 39.33
56.09 65.18 7 10.00 30.59 50.19 60.29 8 21.85 44.29 55.77 9 15.00 38.38
51.31 10 32.48 46.85 11 26.57 42.38 12 20.67 37.92 13 15.00 33.46 14
29.00 15 24.54 16 20.08 17 20.00

Depreciable tangible personal property in all recovery periods shall
continue in subsequent years to have the depreciation factor last listed
in the appropriate column so long as it is owned or held by the taxpayer.
The state tax commission shall study and analyze the values established
by this method of assessment and in every odd-numbered year make
recommendations to the joint committee on tax policy pertaining to any
changes in this methodology, if any, that are warranted.

4. Such estimate of value determined under this section shall be presumed
to be correct for the purpose of determining the true value in money of
the depreciable tangible personal property, but such estimation may be
disproved by substantial and persuasive evidence of the true value in
money under any method determined by the state tax commission to be
correct, including, but not limited to, an appraisal of the tangible
personal property specifically utilizing generally accepted appraisal
techniques, and contained in a narrative appraisal report in accordance
with the Uniform Standards of Professional Appraisal Practice or by proof
of economic or functional obsolescence or evidence of excessive physical
deterioration. For purposes of appeal of the provisions of this section,
the salvage or scrap value of depreciable tangible personal property may
only be considered if the property is not in use as of the assessment
date.

5. This section shall not apply to business personal property placed in
service before January 2, 2006.

6. The provisions of this section are not intended to modify the
definition of tangible personal property as defined in section 137.010.
(L. 2005 H.B. 58 merged with H.B. 461 merged with S.B. 210)

1. If any person required by this chapter to list property shall
be sick or absent when the assessor calls for a list of his property, the
assessor shall leave at the office, or the usual place of residence or
business of such person, a printed assessment blank and a printed notice,
requiring such person to make out and mail or take to the office of said
assessor, not more than twenty days from the date of such notice, a sworn
statement of the property which he is required to list.

2. If any such person shall have died prior to the time when the assessor
calls for such list, the assessor shall deliver such assessment blank and
printed notice to the executor or administrator of such deceased person,
and such executor or administrator shall make out and deliver to the
assessor such sworn statement of all the property of such decedent.

3. The date of leaving such notice and the name of the person required to
list the property shall be carefully noted by the assessor; and if any
such person shall neglect or refuse to deliver the statement, properly
made out, signed and sworn to as required, the assessor shall make the
assessment, as required by this chapter. (RSMo 1939 § 10951, A.L. 1945 p.
1782 § 11)

Prior revisions: 1929 § 9757; 1919 § 12767; 1909 § 11349

Whenever there shall be any taxable personal property in any
county, and from any cause no list thereof shall be given to the assessor
in proper time and manner, or whenever the assessor has insufficient
information to assess any real property, the assessor or an employee of
the assessor shall assess the property based upon a physical inspection
or on the best information the assessor can obtain; and for that purpose
the assessor or an employee of the assessor shall have lawful right to
enter into any lands and make any examination and search which may be
necessary to assess such real property only when the assessor is entering
because the assessor has insufficient information to assess such real
property or to assess such personal property only when the assessor is
entering because no list of taxable personal property has been given, and
may examine any person upon oath touching the same. The assessor or an
employee of the assessor shall not enter the interior of any structure on
any real property as part of the inspection to assess such property
without permission. The assessor shall list, assess and cause taxes to be
imposed upon omitted taxable personal property in the current year and in
the event personal property was also subject to taxation in the
immediately preceding three years, but was omitted, the assessor shall
also list, assess and cause taxes to be imposed upon such property. (RSMo
1939 § 10954, A.L. 1945 p. 1782 § 14, A.L. 1999 S.B. 19 and S.B. 219,
A.L. 2005 H.B. 58 merged with S.B. 210)

Prior revisions: 1929 § 9760; 1919 § 12770; 1909 § 11352

Whenever an assessment of property is made in the absence of the
owner thereof, a duplicate list of such assessment shall be left, at the
time of assessment, with some other member of the family not less than
fifteen years of age, or with whoever may be in charge of such property.
If the owner of the property is a nonresident, and neither he nor his
agent is present when the assessment is made, a duplicate of the
assessment shall be mailed by the assessor to the owner at his last
address, if known. (RSMo 1939 § 10987, A.L. 1945 p. 1782 § 18)

Prior revisions: 1929 § 9796; 1919 § 12806; 1909 § 11388

Assessors and deputy assessors, county and circuit clerks,
notaries public, commissioners of the county commissions, associate
circuit judges, and all other judicial officers, are empowered and
authorized to administer any oath relating to the assessment of property
required by this chapter, and the assessor shall be liable to a fine of
not less than ten dollars, to be recovered by suit or by indictment, for
each list he shall receive without the same has been duly sworn to before
some such officer; provided, he shall not be subject to a fine in any
case where he or his deputy has made out the same on his own knowledge or
information, in the absence of the person whose property is listed, or
where he or his deputy has made it out on the refusal of the taxpayer to
make it out and to swear to it; and it shall be the duty of the court
having jurisdiction in criminal cases to give this section in charge of
the grand jury at each term of the court. (RSMo 1939 § 10952, A.L. 1945
p. 1782 § 16)

Prior revisions: 1929 § 9758; 1919 § 12768; 1909 § 11350

1. The oath to be signed and affirmed or sworn to by each person
making a list of property required by this chapter is as follows:

I, .........., do solemnly swear, or affirm, that the foregoing list
contains a true and correct statement of all the tangible personal
property, made taxable by the laws of the state of Missouri, which I
owned or which I had under my charge or management on the first day of
January, 20.... . I further solemnly swear, or affirm, that I have not
sent or taken, or caused to be sent or taken, any property out of this
state to avoid taxation. So help me God.

2. Any person who refuses to make oath or affirmation to his list, when
required so to do by the assessor or his deputy, shall, upon conviction,
be deemed guilty of a misdemeanor and no property shall be exempt from
executions issued on judgments in prosecutions under this section.

3. The list and oath shall be filed by the assessor, after the assessor
has completed the assessor's books, in the office of the county clerk,
who, after entering the filing thereon, shall preserve and safely keep
them. (RSMo 1939 § 10953, A.L. 1945 p. 1782 § 17, A.L. 1959 H.B. 108,
A.L. 1978 H.B. 1634, A.L. 1989 S.B. 127, et al., A.L. 2003 H.B. 57)

Prior revisions: 1929 § 9759; 1919 § 12769; 1909 § 11351

(2001) Section allowing taxpayer to affirm, rather than swear to,
property list and permits deletion of phrase referring to God is
constitutional. Oliver v. State Tax Commission of Missouri, 37 S.W.3d 243
(Mo.banc).

If the assessor discovers any real property, presumed to be
subject to taxation, which has not been returned to him by the clerk, he
shall assess such property and enter the same on the assessment list. And
if, upon the return of such list to the clerk, it shall appear that any
such real property has not been returned by the state tax commission, it
shall be the duty of the clerk to advise the state tax commission of the
facts, describing the property so returned by the assessor, and the state
tax commission shall ascertain the true condition of such real property,
and advise the said clerk thereof, who shall correct the records of his
office in accordance with the facts in the case. (RSMo 1939 § 10977, A.L.
1945 p. 1782 § 19)

Prior revisions: 1929 § 9788; 1919 § 12798; 1909 § 11380

If by any means any tract of land or town lot shall be omitted
in the assessment of any year or series of years, and not put upon the
assessor's book, the same, when discovered, shall be assessed by the
assessor for the time being, and placed upon his book before the same is
returned to the court, with all arrearages of tax which ought to have
been assessed and paid in former years charged thereon. (RSMo 1939 §
10978, A.L. 1945 p. 1782 § 20)

Prior revisions: 1929 § 9789; 1919 § 12799; 1909 § 11381

Each tract of land or lot shall be chargeable with its own
taxes, no matter who is the owner, nor in whose name it is or was
assessed. The assessment of land or lots in numerical order, or by plats
and a land list in alphabetical order, as provided in this chapter, shall
be deemed and taken in all courts and places to impart notice to the
owner or owners thereof, whoever or whatever they may be, that it is
assessed and liable to be sold for taxes, interest and costs chargeable
thereon; and no error or omission in regard to the name of any person,
with reference to any tract of land or lot, shall in any wise impair the
validity of the assessment thereof for taxes. (RSMo 1939 § 10984, A.L.
1945 p. 1782 § 22)

Prior revisions: 1929 § 9793; 1919 § 12803; 1909 § 11385

(1960) Where surface fee and mineral estate of twenty acres had been
severed and no assessment list had been furnished by anybody having any
interest therein, the assessment made by the township assessor pursuant
to statutory authority was an assessment of the entire title to the
described real estate and the tax deed conveyed both the surface and the
mineral rights. Dorman v. Minnich (Mo.), 336 S.W.2d 500.

Whenever there has been a failure to assess the taxable property
in any county for any year or years, the assessor of said county for the
time being shall assess the property for the year or years in which said
failure shall have occurred. Such assessment shall be made at the same
time as is now provided by law for the assessment of property, the
assessment for each year to be in a separate book. In making the said
assessment, and in all subsequent proceedings thereon, the assessor,
county commission, clerk of the county commission and collector shall be
governed by the same law as is now in force for the assessment and
collection of taxes, and shall receive the same compensation as is now
provided by law for similar duties. (RSMo 1939 § 11000, A.L. 1945 p. 1782
§ 23)

Prior revisions: 1929 § 9810; 1919 § 12819; 1909 § 11401

1. The term "building" as used in this section means an edifice
composed of brick, marble, wood or some other proper substance, erected
or constructed, designed to stand more or less permanently, and covering
a space of land for use as a dwelling, storehouse, factory, shelter for
beasts or some other useful purpose.

2. (1) The county commission in counties of class two with a population
of less than seventy-five thousand adjoining a county of the first class
may by order duly made of record require that before any person shall
erect or construct any building, the cost of which exceeds six hundred
dollars, upon any lands lying and situate outside the corporate limits of
any incorporated city in such counties he shall first file an application
for a building permit with the county clerk of such county, which said
application shall describe by metes and bounds the lands upon which the
erection or construction of a building or buildings proposed and a
general description of the building or buildings to be constructed or
erected thereon;

(2) Before any such order shall become effective, it shall be published
once each week for three consecutive weeks in at least one newspaper of
general circulation in the county.

3. Upon receipt of such application the county clerk of such county shall
immediately prepare a building permit in the customary form and shall
issue the same to the applicant upon the payment by the applicant of the
building permit fee of five dollars.

4. The county clerk of such counties shall keep a true and accurate
record of the building permits so issued and shall, on the first day of
January and the first day of July of each year, deliver to the county
assessor a list of all building permits issued for the previous six-month
period.

5. Any person who shall construct or erect or attempt to construct or
erect any building in such county without first securing a building
permit as provided in this section shall be guilty of a misdemeanor.

6. The provisions herein shall not apply to those counties which have
adopted a planning and zoning commission under chapter 64, RSMo, and
shall become inoperative and of no effect in those counties which may
hereafter adopt a planning and zoning commission under chapter 64, RSMo.
(L. 1957 p. 798 §§ 1 to 5, A.L. 1961 p. 606)

Whenever any assessor shall increase the valuation of any real
property he shall forthwith notify the record owner of such increase,
either in person, or by mail directed to the last known address; every
such increase in assessed valuation made by the assessor shall be subject
to review by the county board of equalization whereat the landowner shall
be entitled to be heard, and the notice to the landowner shall so state.
(L. 1945 p. 1782 § 15)

(1991) When property owner's assessed valuation was increased as a result
of statutory reclassification of manufactured homes as realty, property
owner was still entitled to notice and had a right to be heard. Statute
creates no exception for newly classified property. Ingels v. Noel, 804
S.W.2d 808 (Mo.App.W.D.).

1. In all cases where any person, company or corporation may
hereafter divide any tract of land into parcels less than one-sixteenth
part of a section or otherwise, in such manner that such parcels cannot
be described in the usual manner of describing lands in accordance with
the surveys made by the general government, it shall be the duty of such
person, company or corporation to cause such lands to be surveyed and a
plat thereof made by a surveyor in the county where such lands are
situated, which plat shall particularly describe and set forth the lots
or parcels of land surveyed, as aforesaid; the lots and blocks shall be
numbered in progressive numbers, and the plats shall show the number,
location and quantity of land in each lot, and the description of the
tract of land so divided; provided, that whenever it shall appear to the
county commission of the county in which any such tracts are situated
that tracts or parcels of land less than one-sixteenth of a section, and
lying outside of the limits of any incorporated city, town or village,
have been conveyed without having been surveyed and platted and the plat
thereof recorded as herein provided, the commission may require the
county surveyor, by order of record, to survey and plat such tract or
tracts of land and record the plat so made, all of which shall be done at
the expense of the owner of such tracts of land at the time the survey is
made.

2. And when any tracts of land lying within the limits of any city, town
or village cannot be described by lot or block number, or other
description given in a recorded plat, the city council may have such
tracts of land surveyed and platted by the city or county surveyor, or
other competent surveyor. Such plat shall be given such appropriate name
as will distinguish it from all other surveys and plats, and streets
included therein appropriately named, and such plats hereafter or
heretofore made by any city, town or village shall have the full force
and effect as other plats made under the provisions of this section. Said
plat shall be certified to by the surveyor and recorded in like manner as
the plats of towns are required to be certified to and recorded. The
description of real estate in any deed or conveyance, or for the purpose
of taxation, in accordance with the number and description set forth in
the plat aforesaid, shall be deemed a good and valid description of the
lot or parcel of lands so described.

3. Said surveyor shall file in the office of the clerk of the county
commission of the county, in which any such lots or tracts of land
platted under the provisions of this law are situated, his report and
copy of such survey and tracts or lots platted under the provisions of
this section, with the statements of the costs of such survey and
platting, and the recorder's fee for recording same, which shall be paid
by the surveyor, with an apportionment of the same, against each tract
thus surveyed and platted, and the commission at the next term thereafter
shall levy the amount of such costs as a tax against such tracts as thus
apportioned and certified to by the surveyor, and shall cause the same to
be entered upon the tax books against the several tracts and collected as
other taxes are collected. And when said taxes are thus collected the
county commission shall cause a warrant to be drawn for the amount of
such collections to the surveyor making said plat and cause same to be
paid to him accordingly. (RSMo 1939 § 10988, A.L. 1945 p. 1782 § 42)

Prior revisions: 1929 § 9797; 1919 § 12807; 1909 § 11389

Any person, company or corporation that may hereafter violate
the provisions of section 137.185 shall upon conviction be deemed guilty
of a misdemeanor. (RSMo 1939 § 10989, A.L. 1945 p. 1782 § 43)

Prior revisions: 1929 § 9798; 1919 § 12808; 1909 § 11390

Each county commission of this state shall procure from the
register of the United States land office and keep on file plats of all
townships and parts of townships in their respective counties, showing
the county lines on a scale sufficiently large to show the sections and
parts of sections, by their legal subdivisions, and all lands subject to
taxation at that time, and also all private land claims with the name of
the original claimant, the number of the survey and the number of acres.
(RSMo 1939 § 10966, A.L. 1945 p. 1782 § 30)

Prior revisions: 1929 § 9771; 1919 § 12781; 1909 § 11363

In any county where land plats or maps have been lost or
destroyed, the county commission of such county shall procure others to
supply the places of those so lost or destroyed; and where any county
commission fails to procure such maps or plats at least sixty days before
the time for commencing the assessment in any year, it shall be the duty
of the assessor of such county to procure them, to be paid for by the
county. (RSMo 1939 § 10967, A.L. 1945 p. 1782 § 31)

Prior revisions: 1929 § 9776; 1919 § 12786; 1909 § 11368

The assessor shall have free access to all land plats and maps
during the time of assessment with a view to ascertain what lands are
taxable; and upon the return of the assessor's books to the board of
equalization, the said board shall compare the same with the plats and
maps of the county; and in all cases where any lands have been omitted by
the assessor, they shall be placed in the assessor's books and assessed
as other lands are required to be assessed by this chapter. (RSMo 1939 §
10968, A.L. 1945 p. 1782 § 32)

Prior revisions: 1929 § 9777; 1919 § 12787; 1909 § 11369

The assessor shall examine and compare the list of property
delivered by individuals with the plats and maps, and after diligent
efforts to ascertain all taxable property in his county shall make a
complete list of all the real and tangible personal property taxable by
his county to be called the assessor's book. (RSMo 1939 § 10969, A.L.
1945 p. 1782 § 33, A.L. 1959 H.B. 108)

Prior revisions: 1929 § 9778; 1919 § 12788; 1909 § 11370

1. In all counties, except in the city of St. Louis, the
assessor's books shall be arranged or divided into two parts only, part
first to be known and denominated "the land list", which shall contain
all lands by him assessed, arranged, as nearly as may be, in numerical
order of range, township, section and parts of sections, lots or parcels,
by the least legal subdivisions, when sections are so divided into parts,
lots or parcels; and all lots or parcels of land in cities, towns and
villages shall be arranged according to the number of block, lot or
parcel; and all lands designated by number, surveys or parts of surveys,
and all lands that can be described by numerical order, shall be placed
in the land list, with the owner's name, if known, and if not, then the
name of the original patentee, grantee or purchaser from the federal
government, the state or county, as the case may be, opposite thereto;
and when any person shall be the owner or original purchaser of a
section, half section, quarter section or half quarter section, block,
half block or quarter block, the same shall be assessed as one tract, and
the name of such person placed opposite thereto, the lowest numbered
range, township, section, block, lot or survey always to be placed first
in the land* list. The assessor shall consolidate all lands owned by one
person in a section, and all town lots owned by one person in a square or
block, into one tract, lot or call, when it is practicable; and for any
violation of this section in unnecessarily dividing the same up into more
tracts than one, or more lots than one, the county commission shall
deduct from his account, for making the county assessment, ten cents for
each tract or lot not so consolidated. At the close of the land list the
assessor shall place all the lands which cannot be properly described by
numerical order, which shall be otherwise briefly described, indicating
the quantity and location thereof, with the owner's name, if known,
alphabetically arranged, opposite thereto; and the assessor shall place
in a column opposite each tract of land the assessed valuation thereof;
provided, that in every county where, from the nature and number of the
divisions and subdivisions of the lands therein, it shall appear to the
county commission of such county to be impracticable or impossible to
arrange the land list in numerical order, it shall be the duty of such
county commission to pass an order requiring said land list to be
arranged in the alphabetical order of the names of the persons to whom
assessed, and thereafter said land list shall be so arranged in
alphabetical order, with a proper description of the lands, indicating
briefly the quantity and location thereof, opposite the names of the
persons to whom the same are assessed.

2. Part second shall be known and designated as the "personal property",
which shall contain a list of the names of all persons liable to
assessment, alphabetically arranged, and the assessor shall set opposite
their names the tangible personal property respectively owned by them. It
shall be in tabular form, with suitable captions and separate columns for
the names of persons assessed for each kind of property, the assessed
value thereof, the whole amount chargeable to each person, and such other
columns as may be useful and convenient in practice; provided, that both
the land list and the tangible personal property divisions of said book
or books shall contain in a proper column provided therefor the
identifying road district number or name in which each listed tract of
land is situate and in which each listed taxpayer resides. (RSMo 1939 §
10971, A.L. 1945 p. 1782 § 34)

Prior revisions: 1929 § 9780; 1919 § 12790; 1909 § 11372

*Word "last" appears in original rolls.

CROSS REFERENCE: Abbreviations permitted in land descriptions, RSMo
140.180

The assessor of St. Louis City shall cause to be prepared plats
covering all tracts and lots of land in said city, and the county
assessor in every county where the county commission shall have passed an
order requiring an alphabetical arrangement of the land list, shall cause
to be prepared plats covering all tracts and lots of lands in such
county, showing upon the respective pieces of property, as marked down on
said plats, the names of the persons to whom each tract or lot was
assessed for each year; he shall cause the changes for the assessment of
the following years to be marked in different inks, stating on the first
leaf of each plat book for what years the different inks were used, and
such plats shall not be used to record the changes for a longer period
than seven assessment years on each set of plats; and in every such
county where an alphabetical arrangement of the land list shall be
adopted by order of the county commission, such commission shall allow to
the assessor a reasonable compensation for preparing such plat and
procuring the books therefor. (RSMo 1939 § 10972, A.L. 1945 p. 1782 § 35)

Prior revisions: 1929 § 9781; 1919 § 12791; 1909 § 11373

1. In all counties, except the city of St. Louis, the assessor
shall be provided with two books, one to be called the "real estate
book", and the other to be called the "personal assessment book".

2. The real estate book shall contain all lands subject to assessment. It
shall be in tabular form, with suitable captions and separate columns.
The first column shall contain the name of the owner, if known; if not,
the name of the party who paid the last tax; if no tax has ever been
paid, then the name of the original patentee, grantee or purchaser from
the federal government, the state or county, as the case may be, opposite
thereto; the second column shall contain the residence of the owner; the
third column shall contain an accurate description of the land by the
smallest legal subdivisions, or by smaller parts, lots or parcels, when
sections and the subdivisions thereof are subdivided into parts, lots or
parcels; the fourth column shall contain the actual cash valuation. When
any person shall be the owner or original purchaser of a section, quarter
section or half quarter section, block, half block or quarter block, the
same shall be assessed as one tract. The assessor shall arrange, collect
and list all lands owned by one person in the county, under his name and
on the same page, if there be room to contain it, and if not on the next
and following leaf, with proper indications of such continuance, whether
they be lots and blocks in a city, or sections or parts of sections in
the country, the lowest numbered range, township and section, block, lot
or survey always being placed first in such list, and so on in numerical
order until said list for each property owner is completed. The assessor
shall consolidate all lands owned by one person in a square or block into
one tract, lot or call, and for any violation of this section, in
unnecessarily dividing the same into more tracts than one or more lots
than one, the county commission shall deduct from his account for making
the county assessment, ten cents for each lot or tract not so
consolidated. At the close of each owner's list, the assessor shall place
all the lands that appear to belong to the owner, which cannot be
properly described by numerical order, as contemplated in this section,
which shall be otherwise properly described, indicating the quantity and
location thereof.

3. The personal assessment book shall contain a list of the names of all
persons liable to assessment, alphabetically arranged with proper
priority of vowels. The assessor shall set opposite their names the
tangible personal property respectively owned by them. It shall be in
tabular form, with suitable captions and proper columns; the first column
shall contain the names of the persons assessed; the second column shall
contain the residence, if in the city, the ward, addition and block, or,
if outside an incorporated city or town, the township in the county; the
third column shall contain the occupation of the party assessed; the
fourth column shall contain each kind of property assessed; the fifth
column shall contain the assessed value thereof; the sixth column shall
contain the amount chargeable to each person, and there may be such other
columns as are useful and convenient in practice.

4. Nothing in this section shall be construed to prohibit separate real
estate and personal assessment books in all incorporated cities where
they are necessary. (RSMo 1939 § 10973, A.L. 1945 p. 1782 § 36, A.L. 1959
H.B. 108)

Prior revisions: 1929 § 9782; 1919 § 12792; 1909 § 11374

1. Nothing in section 137.225 shall be construed to apply to
counties which have already adopted a method of plats and abstracts to
facilitate the assessment and collection of the revenue; nor shall the
provisions of section 137.225 apply to counties having less population
than forty thousand, unless a majority of the voters in any such county
shall elect to adopt its provisions at a general election, upon the
question being ordered to be submitted by the county commission.

2. In all counties the county commission may, in addition to the
foregoing provisions for securing a full and accurate assessment of all
property therein liable to taxation, or in lieu thereof, by order entered
of record, adopt for the whole or any designated part of the county any
other suitable and efficient means or method to the same end, whether by
procuring maps, plats or abstracts of titles of the lands in the county
or designated part thereof or otherwise and may require the assessor, or
any other officer, agent or employee of the county to carry out the same,
and may provide the means for paying therefor out of the county treasury.
(RSMo 1939 § 10976, A.L. 1945 p. 1782 § 37, A.L. 1959 H.B. 108, A.L. 1963
p. 184 § 137.232)

Prior revisions: 1929 § 9787; 1919 § 12797; 1909 § 11379

In preparing said assessor's book, each county assessor shall
provide therein three columns for values. The first to contain the total
assessed valuation of tangible personal property assessed to each
individual, and the assessed valuation of each tract of land or town lot
listed; the second column to contain the valuation of such property as
corrected and equalized by the county board; and upon the receipt of a
certificate from the state tax commission setting forth the action of
said commission in respect to his county, the county clerk shall extend
in the third column the valuation as equalized and assessed by said state
tax commission. In all cases of extension where the equalized valuation
shall happen to be fractional, the clerk shall reject all such fractions
as may fall below fifty cents; fractions of fifty cents or more shall be
extended as one dollar. The state, county and all other taxes shall be
computed and extended by the county clerk in separate columns against the
valuation produced by the equalization of the several classes of property
by the state tax commission; provided, that only one column shall be used
for the total state taxes, and one column for the total county taxes,
such columns to be headed with the total tax rate for such purposes,
except that the county road tax may be extended in a separate column. In
the extension of taxes the fraction of a cent shall be extended as one
cent. The county clerk shall add up the figures showing the amount of
such tax, in the proper columns, and the aggregate amount in each column
shall be noted on each page. Said clerk shall test the accuracy of such
additions by computing the amount of such tax on the aggregate amount of
property on each page, that he may be certain that the tax has been
correctly extended and added. (RSMo 1939 § 10995, A.L. 1945 p. 1782 § 38)

Prior revisions: 1929 § 9805; 1919 § 12815; 1909 § 11397

The county assessor of each county and the assessor of any city
not within a county shall, beginning January 1, 1989, and every
odd-numbered year thereafter, identify, list, and state the true value in
money of the property in such county or city not within a county which is
totally or partially exempt from ad valorem taxes for such taxable year
pursuant to sections 99.800 to 99.865, RSMo; sections 135.200 to 135.255,
RSMo; and section 353.110, RSMo. Such properties shall be identified and
listed, with the true value in money of the property included as well as
the number of years of abatement remaining and the percentage of true
value exempted for the abated properties, in a report filed with the
state tax commission and the assessor of the county or city not within a
county on or before November 1, 1989, and November first of every
odd-numbered year thereafter. Such report, in summary form, shall be
included in each reassessment notice stating said tax abatements in each
county or city not within a county and, in addition, include a statement
that a list of specific abated property is available for inspection upon
request at the county courthouse or city hall of any city not within a
county. (L. 1989 S.B. 148 § 1 merged with H.B. 181 & 633 § 1)

In every county where, from the length of the assessment lists,
it appears to the county commission of the county to be impossible or
impracticable to include the lists in one book, the commission shall
enter of record an order requiring the lists to be made in two or more
volumes. Thereafter the assessment book or list shall be made in two or
more separate volumes, numbered consecutively, and the affidavit required
by section 137.245 shall be annexed to each volume, referring therein to
the other volumes by inserting in lieu of the word "book", in the latter
part of the affidavit, the words "volume and in volume .... (herewith
returned)". (RSMo 1939 § 10991, A.L. 1945 p. 1782 § 40, A.L. 1959 H.B.
108)

Prior revisions: 1929 § 9801; 1919 § 12811; 1909 § 11393

1. The assessor, except in St. Louis City, shall make out and
return to the county governing body, on or before the thirty-first day of
May in every year, the assessor's book, verified by an affidavit annexed
thereto, in the following words:

"................ being duly sworn, makes oath and says that such person
has made diligent efforts to ascertain all the taxable property being or
situate, on the first day of January last past, in the county of which
such person is assessor; that, so far as such person has been able to
ascertain the same, it is correctly set forth in the foregoing book, in
the manner and the value thereof stated therein, according to the mode
required by law".

2. The clerk of the county governing body shall immediately make out an
abstract of the assessment book, showing aggregate footings of the
different columns, so as to set forth the aggregate amounts of the
different kinds of real and tangible personal property and the valuation
thereof, and forward the abstract to the state tax commission. Failure of
the clerk to make out and forward the abstract to the state tax
commission on or before the twentieth day of June is a misdemeanor.

3. The clerk of the county governing body in all counties, and the
assessor in St. Louis City, shall make out an abstract of the assessment
book showing the aggregate amounts of different kinds of real, personal
and other tangible property and the valuations of each for each political
subdivision in the county entitled to levy ad valorem taxes on property
except for municipalities maintaining their own tax or assessment books.
The clerk of each county, and the assessor in St. Louis City, shall
forward a copy of the aggregate valuation listed in the tax book for each
political subdivision, except counties and municipalities maintaining
their own tax or assessment books, to the governing body of the
subdivision by the first day of July of each year. In any county which
contains a city with a population of one hundred thousand or more
inhabitants which is located within a county of the first classification
that adjoins no other county of the first classification, the clerk of
the county shall provide the final revised assessed valuation listed in
the tax book for each school district within the county to each such
district on or before the fifteenth day of August of each year. The clerk
of any county of the first classification with a charter form of
government and with more than six hundred thousand but less than seven
hundred thousand inhabitants shall forward a copy of the aggregate
valuation listed in the tax book for school districts within the county
to each such district by the fifteenth day of June of each year. (RSMo
1939 § 10990, A.L. 1945 p. 1782 § 39, A.L. 1959 H.B. 108, A.L. 1976 H.B.
1162, A.L. 1994 S.B. 652, A.L. 2002 H.B. 2018)

Prior revisions: 1929 § 9800; 1919 § 12810; 1909 § 11392

1. If from any cause the assessor's books, either before or
after the taxes are extended thereon, and the assessment list taken and
returned by the assessor of any county to the county commission are lost
or destroyed, the assessor shall immediately make another assessment of
the property for the year for which the books and lists were made. The
assessment shall be made and certified under the same conditions, rules
and regulations, as nearly as may be under the circumstances, as provided
by law for the assessment in the first instance, and the assessor and
county clerk shall receive the same pay for their services that is
allowed by law for making the assessment and extending the taxes in the
first instance. The assessment and tax books shall have the same validity
and effect as the original assessment and tax books.

2. In the event that the assessment is not completed until after the
adjournment of the county boards of equalization, the presiding
commissioner of the county commission shall immediately convene the
county board of equalization by causing notice of the time of the special
meeting to be served on each member of the board not less than three days
prior to the date fixed by him for the meeting. The board, when
assembled, shall equalize the valuations of property in the new
assessment, in the same manner as is provided by law for the regular
meetings of the board. (RSMo 1939 § 10979, A.L. 1945 p. 1782 § 41, A.L.
1959 H.B. 108)

Prior revisions: 1929 § 9790; 1919 § 12800; 1909 § 11382

The clerk of the county commission shall immediately correct the
tax book, under any order which may be made by the commission in
pursuance of section 137.270. If, by the correction, any alteration is
made in the value of the property or the amount of the taxes, he shall
certify the correction to the director of revenue, who shall, on the
settlement, allow the collector credit for any sum to which the
correction entitles him. (RSMo 1939 § 10999, A.L. 1945 p. 1782 § 25, A.L.
1959 H.B. 108)

Prior revisions: 1929 § 9809; 1919 § 12818; 1909 § 11400

An assessment of property or charges for taxes thereon shall not
be considered illegal on account of any informality in making the
assessment, or in the tax lists, or on account of the assessment not
being made or completed within the time required by law. (RSMo 1939 §
10980, A.L. 1945 p. 1782 § 21)

Prior revisions: 1929 § 9791; 1919 § 12801; 1909 § 11383

The county commission of each county may hear and determine
allegations of erroneous assessment, or mistakes or defects in
descriptions of lands, at any term of the commission before the taxes are
paid, on application of any person who, by affidavit, shows good cause
for not having attended the county board of equalization for the purpose
of correcting the errors or defects or mistakes. If any lot of land or
any portion thereof has been erroneously assessed twice for the same
year, the county commission shall release the owner or claimant thereof
upon the payment of the proper taxes. Valuations placed on property by
the assessor or the board of equalization shall not be deemed to be
erroneous assessments under this section. (RSMo 1939 § 10998, A.L. 1945
p. 1782 § 24, A.L. 1959 H.B. 108)

Prior revisions: 1929 § 9808; 1919 § 12817; 1909 § 11399

Every person who thinks himself aggrieved by the assessment of
his property may appeal to the county board of equalization, in person,
by attorney or agent, or in writing. (RSMo 1939 § 10992, A.L. 1945 p.
1782 § 44)

Prior revisions: 1929 § 9802; 1919 § 12812; 1909 § 11394

1. Taxpayers' personal property lists, except those of merchants
and manufacturers, and except those of railroads, public utilities,
pipeline companies or any other person or corporation subject to special
statutory requirements, such as chapter 151, RSMo, who shall return and
file their assessments on locally assessed property no later than April
first, shall be delivered to the office of the assessor of the county
between the first day of January and the first day of March each year and
shall be signed and certified by the taxpayer as being a true and
complete list or statement of all the taxable tangible personal property.
If any person shall fail to deliver the required list to the assessor by
the first day of March, the owner of the property which ought to have
been listed shall be assessed a penalty added to the tax bill, based on
the assessed value of the property that was not reported, as follows:

Assessed Valuation Penalty

0-$1,000 $ 10.00 $1,001-$2,000 $ 20.00 $2,001-$3,000 $ 30.00
$3,001-$4,000 $ 40.00 $4,001-$5,000 $ 50.00 $5,001-$6,000 $ 60.00
$6,001-$7,000 $ 70.00 $7,001-$8,000 $ 80.00 $8,001-$9,000 $ 90.00 $9,001
and above $100.00.

The assessor in any county of the first classification without a charter
form of government with a population of one hundred thousand or more
inhabitants which contains all or part of a city with a population of
three hundred fifty thousand or more inhabitants shall omit assessing the
penalty in any case where he is satisfied the neglect is unavoidable and
not willful or falls into one of the following categories. The assessor
in all other political subdivisions shall omit assessing the penalty in
any case where he is satisfied the neglect falls into at least one of the
following categories:

(1) The taxpayer is in military service and is outside the state;

(2) The taxpayer filed timely, but in the wrong county;

(3) There was a loss of records due to fire or flood;

(4) The taxpayer can show the list was mailed timely as evidenced by the
date of postmark; or

(5) The assessor determines that no form for listing personal property
was mailed to the taxpayer for that tax year; or

(6) The neglect occurred as a direct result of the actions or inactions
of the county or its employees or contractors.

2. Between March first and April first, the assessor shall send to each
taxpayer who was sent an assessment list for the current tax year, and
said list was not returned to the assessor, a second notice that statutes
require the assessment list be returned immediately. In the event the
taxpayer returns the assessment list to the assessor before May first,
the penalty described in subsection 1 of this section shall not apply. If
said assessment list is not returned before May first by the taxpayer,
the penalty shall apply.

3. It shall be the duty of the county commission and assessor to place on
the assessment rolls for the year all personal property discovered in the
calendar year which was taxable on January first of that year. (RSMo 1939
§ 10951, A.L. 1945 p. 1782 § 12, A.L. 1991 S.B. 61, A.L. 1992 S.B. 630,
A.L. 1993 H.B. 541, A.L. 1994 S.B. 579)

Prior revisions: 1929 §§ 9757, 9761; 1919 §§ 12767, 12771; 1909 §§ 11349,
11353

If any person shall, with intent to defraud, deliver to any
assessor a false list of his property, it shall be the duty of the
assessor to give notice thereof, in writing, to the county board of
equalization; which board shall, on receiving such notice, give notice
thereof to the person who shall have furnished such false list, which
notice shall specify the particulars in which said list is alleged to be
false, and shall fix a time for a hearing of the matter, on which day the
person aforesaid shall have the right to appear and defend against such
charge. If it appears that such person is not guilty as charged, the said
board shall dismiss the matter. If it appears that such person is guilty
as charged, it shall be the duty of said board of equalization to
ascertain the true amount and value of all property of such person
subject to taxation, and to tax the same as similar property of other
persons is taxed, and in addition may, by way of penalty for furnishing
such false list, double the amount of taxes thus ascertained against such
person; and such person shall be required to pay such double amount, and
shall in addition thereto be liable to be punished for perjury. (RSMo
1939 § 10956, A.L. 1945 p. 1782 § 13)

Prior revisions: 1929 § 9762; 1919 § 12772; 1909 § 11354

Notwithstanding any other law to the contrary, taxing districts
or political subdivisions which first levied an ad valorem property tax
pursuant to an election held in April, 1985, or in June, 1985, shall base
tax levies on the property valuations established in 1985 and shall not
roll back rates based on a tax rate ceiling calculated on 1984 property
valuations. (L. 1987 H.B. 909 § 1)

Effective 7-13-87

1. The clerk of the county commission in each county, upon
receipt of the certificates of the rates levied by the county commission,
school districts and other political subdivisions authorized by law to
make levies or required by law to certify levies to the county commission
or clerk of the county commission, shall then extend the taxes in the
assessor's book, in proper columns prepared for the extensions, according
to the rates levied. The assessor's book, with the taxes so extended
therein, shall be authenticated by the seal of the commission as the tax
book for the use of the collector. If the assessor's book is in two or
more volumes the extension shall be made in all the volumes, and each
volume shall be authenticated by the clerk with the seal of the
commission. The clerk shall, on or before the thirty-first day of October
of each year, deliver the tax book with the rates extended therein to the
collector, who shall give receipt therefor to the clerk. The county clerk
shall charge the collector with the whole amount of the tax books
delivered. Upon a failure to make out the extension of taxes in the
assessor's books and deliver them to the collector not later than October
thirty-first, the county commission shall deduct twenty percent from the
amount of fees which are due the clerk for making the extension. Such
assessor's book, with the taxes so extended therein, shall be called the
"tax book".

2. The assessor's book or tax book may also be prepared in an electronic
version or format. (RSMo 1939 §§ 11048, 11052, A.L. 1945 p. 1817, A.L.
1945 p. 1958, A.L. 1959 H.B. 108, A.L. 1998 S.B. 652)

Prior revisions: 1929 §§ 9876, 9880; 1919 §§ 12868, 12872; 1909 §§ 11425,
11429

(1971) Duty of making assessment and extending levy on county tax book
for school district by clerk of county court is ministerial. State v.
Conley (A.), 470 S.W.2d 170.

When the books or lists for the collectors are completed, the
county clerks shall make a complete statement of the assessment and taxes
charged, on blanks and in conformity to instructions furnished by the
director of revenue. The collector shall subscribe a receipt for the tax
book on the statement. The clerk shall record the statement and forward
it to the director of revenue, and forward a copy thereof to the state
tax commission. (RSMo 1939 §§ 11049, 11053, A.L. 1945 p. 1817, A.L. 1947
V. II p. 429, A.L. 1959 H.B. 108)

Prior revisions: 1929 §§ 9877, 9881; 1919 §§ 12869, 12873; 1909 §§ 11426,
11430

1. Other provisions of law to the contrary notwithstanding, any
city may by ordinance include as a charge on bills issued for personal
property taxes any outstanding parking violations issued on any vehicle
for which personal property tax is to be paid and, if required by
ordinance, such charge shall be collected with and in the same payment as
personal property taxes are collected by the collector of revenue of such
city. No personal property tax bill shall be considered paid unless all
charges for parking violations are also paid in full and the collector of
revenue shall not issue a paid personal property receipt until all such
charges are paid.

2. Any city or city not within a county may enter into a contract or
cooperative agreement with the county governing body and county collector
of any county with a charter form of government or any county of the
first classification to include as a charge on bills issued for personal
property taxes any outstanding vehicle-related fees and fines, including
traffic violations, assessed or issued on any vehicle for which personal
property tax is to be paid. If the outstanding vehicle-related fees and
fines are against a car that is registered in the name of a rental or
leasing company and the vehicle is rented or leased to another person at
the time the fees or fines are assessed, the rental or leasing company
may rebut the presumption by providing the county governing body and
county collector a copy of the rental or lease agreement in effect at the
time the fees or fines were assessed. A rental or leasing company shall
not be charged for these fees or fines under this subsection unless prior
written notice of the fees or fines have been given to that rental or
leasing company by ordinary mail at the address appearing on the
registration and the rental or leasing company has failed to provide the
rental or lease agreement copy within fifteen days of receipt of such
notice. For the purpose of this section, vehicle-related fees and fines
shall include, but not be limited to, traffic violation fines, parking
violation fines, towing and vehicle immobilization fees, and any late
payment penalties and court costs associated with adjudication or
collection of those fines. No personal property tax bill shall be
considered paid unless all charges for parking violations and other
vehicle-related fees and fines are also paid in full, and the county
collector shall not issue a paid personal property tax receipt until all
such charges are paid. Any contract or cooperative agreement shall be in
writing, signed by the city, county governing body, and county collector,
and shall set forth the provisions and terms agreed to by the parties.
(L. 1999 S.B. 19 § 7, A.L. 2004 H.B. 795, et al. merged with S.B. 1233,
et al. merged with S.B. 1394)

If, for any cause, there has been a failure to levy the state,
county, school or other taxes, or any portion thereof, or to extend and
authenticate the taxes for the use of the collector, or to deliver to the
collector a proper tax book for the collection of the taxes, as required
by law, in any county for any year or years, the clerk of the county
commission of the county for the time being, when so required for the
state taxes by the state tax commission, and for the county, school or
other taxes by the county commission, shall make a supplemental tax book
for the year or years. The supplemental tax book shall be made upon the
assessments for the year or years for which the taxes should have been
levied, or if there has been a failure to assess the property, upon the
assessment made as required by section 137.175. The taxes for each year
shall be in a separate book and shall be levied for the state, county,
school and other taxes, or portions of the taxes that were not levied and
collected at the proper time. In making the supplemental tax book, and in
all subsequent proceedings thereon, the county commission, clerk of the
county commission and the collector shall be governed by the law in force
for the same duties, and shall receive the compensation that is provided
by law for similar duties. If the taxes or any portion of them have been
paid upon defective or illegal tax books, the amounts so paid shall not
be charged in the supplemental tax books, and if the taxes have been paid
in full upon any property, the taxes, with the description of the
property and the name of the owner thereof, shall be omitted from the
supplemental tax book. (RSMo 1939 § 11050, A.L. 1945 p. 1817, A.L. 1959
H.B. 108)

Prior revisions: 1929 § 9878; 1919 § 12870; 1909 § 11427

Any such subsequent supplemental tax book shall have the same
validity and force and entail the same obligations and penalties as the
tax book made at the regular time under the provisions of this chapter.
(RSMo 1939 § 11051, A.L. 1945 p. 1817)

Prior revisions: 1929 § 9879; 1919 § 12871; 1909 § 11428

If the clerk neglects or refuses to transmit the abstract as
required by section 137.295, he shall forfeit to the state the sum of one
hundred dollars, to be recovered in its name by civil action. The
certificate of the director of revenue, authenticated by the seal of his
office, setting forth the failure to comply with section 137.295, is
prima facie evidence of the facts certified on the trial of the action.
(RSMo 1939 § 11054, A.L. 1945 p. 1817, A.L. 1947 V. II p. 429, A.L. 1959
H.B. 108)

Prior revisions: 1929 § 9882; 1919 § 12874; 1909 § 11431

The provisions of sections 137.325 to 137.420 shall apply only
to counties within the first class as provided by law. (L. 1945 p. 1930 §
1)

The state tax commission shall design the necessary assessment
blanks, which shall contain a classification of all tangible personal
property, and the blanks shall be furnished to the county assessor sixty
days before January first of each year. After receiving the form of the
assessment blanks, the assessor or his deputies shall, between the first
day of January and the fifteenth day of May of each year, unless the time
be extended for good cause shown by order of the county commission for a
period expiring not later than May thirty-first, make and complete a list
of all real and tangible personal property taxable by the county and
assess the property at its true value in money. (L. 1945 p. 1930 § 4,
A.L. 1959 H.B. 108)

Every person, corporation, partnership or association, subject
to taxation under the laws of this state, owning or controlling tangible
personal property taxable by any such county, except merchants and
manufacturers, and except railroads, public utilities, pipeline companies
or any other person or corporation subject to special statutory tax
requirements, who shall return and file their assessments on locally
assessed property no later than April first, shall file with the assessor
of the county an itemized return listing all the tangible personal
property so owned or controlled on January first of each year, together
with such additional information as required by the assessor to permit a
determination of its value. The returns shall be delivered to the office
of the assessor of the county between the first day of January and the
first day of March of each year and shall be signed and certified by the
taxpayer as being a true and complete list or statement of all the
taxable tangible personal property and the estimated true value thereof.
The assessor shall have available at his office a supply of appropriate
forms or blanks on which the return by the taxpayer shall be made. For
the convenience of taxpayers the assessor shall mail to or leave at the
residence or place of business of the taxpayer a form for making the
return. (L. 1945 p. 1930 § 5, A.L. 1959 H.B. 108, A.L. 1992 S.B. 630)

Effective 7-9-92

CROSS REFERENCE: Equalization of merchants' and manufacturers'
assessments, in first class counties, RSMo 138.090, 138.100, 138.120,
138.130

(1980) Only those persons and corporations subject to special statutory
provisions governing reporting and assessment under manufacturers'
license tax statute are exempt from requirement in first class counties
that certain returns be filed by all owners of tangible personal property
subject to taxation under state law. Metal Form Corp. v. Leachman (Mo.),
599 S.W.2d 922.

1. If any person, corporation, partnership or association
neglects or refuses to deliver an itemized statement or list of all the
taxable tangible personal property signed and certified by the taxpayer,
as required by section 137.340, by the first day of March, they shall be
assessed a penalty added to the tax bill, based on the assessed value of
the property that was not reported, as follows:

Assessed Valuation Penalty

0-$1,000 $ 10.00 $1,001-$2,000 $ 20.00 $2,001-$3,000 $ 30.00
$3,001-$4,000 $ 40.00 $4,001-$5,000 $ 50.00 $5,001-$6,000 $ 60.00
$6,001-$7,000 $ 70.00 $7,001-$8,000 $ 80.00 $8,001-$9,000 $ 90.00 $9,001
and above $100.00.

The assessor in any county of the first classification without a charter
form of government with a population of one hundred thousand or more
inhabitants which contains all or part of a city with a population of
three hundred fifty thousand or more inhabitants shall omit assessing the
penalty in any case where he is satisfied the neglect is unavoidable and
not willful or falls into one of the following categories. The assessor
in all other political subdivisions shall omit assessing the penalty in
any case where he is satisfied the neglect falls into at least one of the
following categories:

(1) The taxpayer is in military service and is outside the state;

(2) The taxpayer filed timely, but in the wrong county;

(3) There was a loss of records due to fire, theft, fraud or flood;

(4) The taxpayer can show the list was mailed timely as evidenced by the
date of postmark; or

(5) The assessor determines that no form for listing personal property
was mailed to the taxpayer for that tax year; or

(6) The neglect occurred as a direct result of the actions or inactions
of the county or its employees or contractors.

2. It shall be the duty of the county commission and assessor to place on
the assessment rolls for the year all property discovered in the calendar
year which was taxable on January first of that year.

3. Between March first and April first, the assessor shall send to each
taxpayer who was sent an assessment list for the current tax year, and
said list was not returned to the assessor, a second notice that statutes
require that the assessment list be returned immediately. In the event
the taxpayer returns the assessment list to the assessor before May
first, the penalty described in subsection 1 of this section shall not
apply. If said assessment list is not returned before May first by the
taxpayer, the penalty shall apply.

4. The assessor, in the absence of the owner failing to deliver a
required list of property is not required to furnish to the owner a
duplicate of the assessment as made.

5. In every instance where a taxpayer has appealed to the board of
equalization or the state tax commission the assessment of the taxpayer's
property, real or personal, and that appeal has been successful, then in
the next following and all subsequent years the basis upon which the
assessor must base future assessments of the subject property shall be
the basis established by the successful appeal and any increases must be
established from that basis. (L. 1945 p. 1930 §§ 6, 7, A.L. 1959 H.B.
108, A.L. 1991 S.B. 61, A.L. 1992 S.B. 630, A.L. 1993 H.B. 541 merged
with S.B. 244, et al., A.L. 1994 S.B. 579)

It shall be the duty of the executor or administrator of the
estate of any deceased person to deliver to the assessor such certified
statement of all the property of such decedent as provided in sections
137.325 to 137.420. No such executor or administrator shall be eligible
for discharge until all taxes levied and assessed under the provisions of
sections 137.325 to 137.420 shall first have been paid. (L. 1945 p. 1930
§ 6)

If an assessor increases the valuation of any tangible personal
property as estimated in the itemized list furnished to the assessor, and
if an assessor increases the valuation of any real property, he shall
forthwith notify the record owner of the increase either in person or by
mail directed to the last known address, and if the address of the owner
is unknown notice shall be given by publication in two newspapers
published in the county. (L. 1945 p. 1930 § 7, A.L. 1959 H.B. 108)

1. The certificate to be signed by each person making a list of
property required by sections 137.325 to 137.420 shall be as follows:

I, ......., do hereby certify that the foregoing list contains a true and
correct statement of all the tangible personal property made taxable by
the laws of the state of Missouri, which I owned or which I had under my
charge or management on the first day of January, 20.... . I further
certify that I have not sent or taken or caused to be sent or taken any
property out of this state to avoid taxation.

Any person who refuses to make the certification to the list, when
required so to do by the assessor or the assessor's deputy, shall upon
conviction be deemed guilty of a misdemeanor and no property shall be
exempt from executions issued on judgments in prosecutions pursuant to
this section.

2. The list and certificate shall be filed by the assessor after the
assessor has completed the assessor's books in the office of the county
clerk who, after entering the filing thereon, shall preserve and safely
keep them. (L. 1945 p. 1930 § 8, A.L. 1959 H.B. 108, A.L. 2003 H.B. 57)

1. The assessor shall make out and return to the county
commission, on or before the fifteenth day of May in every year, unless
such time be extended as provided in section 137.335, the assessor's
book, verified by his affidavit annexed thereto, in the following words:

........ being duly sworn makes oath and says that he has made diligent
efforts to ascertain all the taxable property being or situate on the
first day of January last past, in the county of which he is assessor;
that, so far as he has been able to ascertain the same, it is correctly
set forth in the foregoing book, in the manner and the value thereof
stated therein, according to the mode required by law.

2. The clerk of the county commission shall immediately make out an
abstract of the assessment book, showing aggregate footings of the
different columns, so as to set forth the aggregate amounts of the
different kinds of real and tangible personal property and the valuation
thereof, and forward the abstract to the state tax commission.

3. Upon failure to make out and forward the abstract to the state tax
commission on or before the tenth day of June or within the additional
time allowed by the county commission, the clerk shall upon conviction be
deemed guilty of a misdemeanor. (L. 1945 p. 1930 § 10, A.L. 1959 H.B. 108)

Such books or lists may be made in one or more volumes numbered
consecutively; and in such case the affidavit required by section 137.375
shall be annexed to each volume, referring therein to the other volumes
by inserting in lieu of the word "book" in the latter part of said
affidavit, the words "volume and in volume .... (herewith returned)." (L.
1945 p. 1930 § 11)

Any person aggrieved by the assessment of his property may
appeal to the county board of equalization. An appeal shall be in writing
and the forms to be used for this purpose shall be furnished by the
county clerk. Such appeal shall be lodged with the county clerk as
secretary of the board of equalization before the third Monday in June;
provided, that the board may in its discretion extend the time for filing
such appeals. (L. 1945 p. 1930 § 12)

After the assessor's book shall be corrected and adjusted
according to law, but not later than August tenth of each year, the
county commission shall ascertain the sum necessary to be raised for
county purposes, and fix the rate of taxes on the several subjects of
taxation so as to raise the required sum, and the same shall be entered
in proper columns in the tax book. (L. 1945 p. 1930 § 18)

On or before October thirty-first of each year, the county clerk
shall deliver the real estate and personal property tax books, with the
taxes correctly extended thereon, to the county collector, except that in
counties in which the county clerk does not prepare the real estate and
tangible personal property tax bills, the books shall be returned to the
county collector on or before September fifteenth of each year. The time
may, for good cause shown, be extended by the county commission for a
period not to exceed ten days after September fifteenth. (L. 1945 p. 1930
§ 13, A.L. 1959 H.B. 108)

The county commission is empowered and authorized to facilitate
and expedite the assessment, calculation, extension and collection of
taxes, and may by order prescribe a method or system to facilitate the
assessment, calculation, extension and collection of taxes. Such system
shall specify the kind of books and forms except assessment blanks to be
used by the assessor, county clerk and collector and shall prescribe the
method and manner of calculating, extending or computing the taxes and
the form and manner of preparation of tax bills. To facilitate and
expedite the assessment, calculation, extension and collection of taxes,
an adequate system of bookkeeping and accounting may be established and
the necessary mechanical devices or equipment shall be procured and
employed for this purpose and said commission shall designate the manner
of the performance of the duties required to make such system efficient
and operative. (L. 1945 p. 1930 § 19)

The county shall be reimbursed in the amount of the actual cost
and expense to the county in the preparation of an abstract of assessment
required to be furnished to any city, town or village by the county clerk
or other county officer. (L. 1945 p. 1930 § 20)

The provisions of sections 137.325 to 137.420 shall not apply to
property, the assessment of which by the state tax commission is
otherwise provided for by law. (L. 1945 p. 1930 § 22)

Any law inconsistent with the provisions of sections 137.325 to
137.420 shall be inapplicable to counties of the first class. (L. 1945 p.
1930 § 23)

1. The county commission of each county of class one having a
charter form of government shall furnish the county recorders of the
respective counties with a book, to be known as and denominated the "land
list", which shall contain all lands in the county, arranged as nearly as
may be in numerical order of range, township, sections and parts of
sections, by the least legal subdivisions, lots or parcels, when sections
or subdivisions thereof are subdivided into lots or parcels; and all lots
or parcels of land in cities, towns or villages, according to the number
of block, lot or parcel, and all lands designated by numbered surveys or
parts of surveys, and all lands that can be described in numerical order,
shall be placed in the land list, with the owner's name, if known, and if
not known, then the name of the original patentee, grantee, or purchaser
from the federal government, state, or county, as the case may be,
opposite thereto, the lowest numbered range, township, section, block or
survey always to be placed first in the list in making up the book.

2. In making up this book, if there be any land in any section or block
that cannot be described as set forth above, it shall be otherwise
briefly described, indicating the quantity and location thereof, with the
owner's name, if known, alphabetically arranged opposite thereto, and be
placed at the foot of the descriptions of the lands in the section or
block of which it forms a part.

3. The book shall be arranged in tabular form with suitable captions. It
shall contain twelve ruled columns, ten of which shall be left blank; the
first column shall contain the name of the owner; the second column shall
contain an accurate description of the land.

4. The recorder shall, whenever any deed conveying the title to real
estate in the county is left with him for record, before recording the
same, enter in the blank space in the land list, opposite and next to the
description of the land so conveyed, the name of the purchaser and date
of purchase, and if there be any change in the description of the land
from that already entered in the land list, he shall also note that
variance by stating what part or parcel of the original has been so
conveyed.

5. As compensation for the compliance with the requirements of this
section the recorder shall receive the sum of ten cents for each piece so
transferred, to be paid by the party presenting the deed for record, the
proceeds of which shall be paid into the general revenue fund of the
county not less than once a year.

6. Upon failure to comply with the requirements of this section, the
recorder so neglecting shall be liable on his bond in any sum not less
than twenty-five dollars or more than one hundred dollars for each
neglect to enter said transfers.

7. If, in making up the real estate book, the assessor finds that the
recorder has failed, as above stated, he shall at once notify the county
attorney who shall forthwith commence suit against the recorder and his
bondsmen in the name of the state of Missouri, and for the use and
benefit of the county. (L. 1941 p. 714 § 10971A, A.L. 1945 p. 1913, A.L.
1973 H.B. 685)

Any false certification to any statement filed by any person
with the county assessor under sections 137.325 to 137.420, made with
intent to defraud, shall constitute a misdemeanor and be punishable as
such. (L. 1945 p. 1930 § 21)

The county executive of any county of the first classification
with a charter form of government which contains all or part of a city
with a population of three hundred fifty thousand or more inhabitants may
waive all penalties for failure to timely file a personal property list
to the county assessor pursuant to section 137.345, for the 1992 and 1993
tax years. (L. 1993 S.B. 244, et al. § 1)

Effective 7-2-93

1. In all counties which adopt township organization, township
taxes for township purposes may be levied on the taxable property in the
townships for the first year following the adoption of township
organization, based on the assessment made in the year for which the
taxes are levied.

2. The county assessor shall make out and deliver to the county clerk,
not later than the first day of June of the same year, an assessment book
of the county, arranged in a manner so that it can be determined which
township is entitled to the taxes assessed against any property.

3. The book shall be supplied by the county and the assessment and the
list shall be based upon the assessment made by the county assessor for
the current year. (RSMo 1939 §§ 14019, 14021, A.L. 1959 H.B. 108, A.L.
1981 H.B. 114 & 146)

Prior revisions: 1929 §§ 12342, 12344; 1919 §§ 13255, 13257; 1909 § 11743

All real property shall be assessed in the township in which the
same is situated, with the owner's name thereof, if known; if the owner's
name is not known, then it shall be assessed as nonresident. The assessor
shall place the street address or rural route and post-office address
opposite the name of each taxpayer on the tangible personal property
assessment book. (RSMo 1939 § 14003, A.L. 1981 H.B. 114 & 146)

Prior revisions: 1929 § 12326; 1919 § 13239; 1909 § 11727

The county assessor or some suitable person empowered by him,
shall, within the time prescribed by law, and after being furnished with
the necessary blanks, proceed to take a list of the taxable property of
each township in the county and assess the value thereof in accordance
with the provisions of the general laws of this state in relation to the
assessment of real and tangible personal property by county assessors, in
all things pertaining to the discharging of his official duties, except
when the same may be inconsistent with the provisions of this chapter.
(RSMo 1939 § 14005, A.L. 1945 p. 1970, A.L. 1981 H.B. 114 & 146)

Prior revisions: 1929 § 12328; 1919 § 13241; 1909 § 11729

(1960) Where surface fee and mineral estate of twenty acres had been
severed and no assessment list had been furnished by anybody having any
interest therein, the assessment made by the township assessor pursuant
to statutory authority was an assessment of the entire title to the
described real estate and the tax deed conveyed both the surface and the
mineral rights. Dorman v. Minnich (Mo.), 336 S.W.2d 500.

The county assessor shall, on or before the time prescribed by
the general law, make out and deliver to the county clerk of his county,
in tabular form and alphabetical order, in books to be furnished by the
county, one for each township in the county, the names of the several
persons, companies or corporations in whose name any tangible personal
property shall have been listed in each township, and in appropriate
columns, opposite each name, the number and value of all articles of
tangible personal property listed according to law, and he shall, in like
manner, after having listed and valued the real estate in each township
in the county, make out and deliver to the county clerk of his county the
assessment of all the lands and town lots within each township in the
county, properly entered in a land book, one for each township, to be
furnished by the county, and to be made out in such form as is prescribed
in the general law in relation to county assessors. (RSMo 1939 § 14006,
A.L. 1945 p. 1970, A.L. 1981 H.B. 114 & 146)

Prior revisions: 1929 § 12329; 1919 § 13242; 1909 § 11730

He shall file with the county clerk, in alphabetical order,
within the time prescribed by law, all of the assessment lists taken by
him, which lists shall be kept by the clerk as now provided by law;
provided, that all necessary blank lists, books and stationery shall be
furnished by the county clerk, to be paid for out of the county treasury.
(RSMo 1939 § 14007)

Prior revisions: 1929 § 12330; 1919 § 13243; 1909 § 11731

1. It shall be the duty of the county clerk of each county in
this state, that has or hereafter may adopt township organization, to
annually submit, for the use of the collector-treasurer of each county,
correct lists of the property assessed, which lists shall be in
alphabetical order, the names of the persons owing tax on personal
property in the county, the aggregate value of such property assessed to
each person, and the amount of taxes due thereon.

2. The county clerk shall also submit for the use of the collector-
treasurer an abstract of all real property which is assessed, in
numerical order, which shall show the name or names, if known, of the
person or persons to whom each tract or lot is assessed, and the value of
each tract or lot, and the amount of taxes due thereon, which list shall
be made out in strict conformity with the forms and instructions
furnished by the state tax commission. (RSMo 1939 § 13995, A.L. 1945 p.
1970, A.L. 2005 H.B. 58 merged with S.B. 210)

Prior revisions: 1929 § 12318; 1919 § 13231; 1909 § 11719

The county clerk shall cause to be estimated and set down in
separate columns, to be prepared for that purpose, in the copied or
original assessment roll, opposite the several sums set down as the
valuation of real and personal estate, the respective sums, in dollars
and cents to be paid as taxes thereon, stating separately the amount of
state, county, township, school, bridge and other tax. (RSMo 1939 §
13996, A.L. 1945 p. 1970)

Prior revisions: 1929 § 12319; 1919 § 13232; 1909 § 11720

The county clerk shall cause a copy of the assessment roll of
each township in their respective counties, with the taxes extended
thereon, to be delivered to the collector of such township, on or before
the day in each year, as fixed by law, when taxes become due, or, if the
county commission determines that a copy of the assessment roll is
unnecessary, the clerk shall deliver the original assessment rolls with
the taxes extended thereon to the collector. (RSMo 1939 § 13997, A.L.
1945 p. 1970)

Prior revisions: 1929 § 12320; 1919 § 13233; 1909 § 11721

It shall be the duty of the state tax commission to make out and
forward to the county clerks of the several counties that have or may
hereafter adopt township organizations for the use of such county clerks
and other officers, suitable forms and instructions relating to the
discharge of their duties; and all such instruction shall be strictly
complied with by said officers; it shall give its opinion and advice on
all questions of doubt as to the true intent and meaning of the law
pertaining to township organization. (RSMo 1939 § 14001, A.L. 1945 p.
1970)

Prior revisions: 1929 § 12324; 1919 § 13237; 1909 § 11725

Any constitutional charter cities in this state not situated
within a county shall be subject to the provisions of sections 137.485 to
137.550 with respect to the assessment of real and tangible personal
property for state, school and local purposes. (L. 1945 p. 1859 § 1)

The assessor, or his deputies under his direction, shall assess
all the taxable real property within the city and all tangible personal
property taxable by the city under the laws of this state in the manner
provided in sections 137.485 to 137.550 and as otherwise provided by law,
and for that purpose the assessor may divide and assign the work or any
of it among them. They shall commence their assessment on the first day
of January in each year and complete the assessment, and the deputies
make their final reports thereof to the assessor, on or before the first
day of April next following. The assessor shall see that the assessment
is made uniform and equal throughout the city. If the assessor proposes
to increase any assessment of real property, he shall give notice of the
fact to the person owning the property affected, his agent or
representative, by personal notice, or by mail directed to the last known
address. (L. 1945 p. 1859 § 7, A.L. 1959 H.B. 108)

CROSS REFERENCE: Assessor qualifications, RSMo 82.560

Every person, corporation, partnership or association subject to
taxation pursuant to the laws of this state and owning or controlling
tangible personal property taxable by the cities shall file with the
assessor of the cities a return listing all such tangible personal
property so owned or controlled on January first of each year and
estimating the true value thereof in money. The return shall be filed
between the first day of January and the first day of April of each year,
shall be signed by the taxpayer, and shall be certified by the taxpayer
as being a true and complete list and statement of all the tangible
personal property and the estimated value thereof. If the first day of
April is a Saturday or Sunday, the last day for filing shall be the next
business day. (L. 1945 p. 1859 § 18, A.L. 1959 H.B. 108, A.L. 2002 H.B.
2130 merged with S.B. 1217)

(1988) Word "control" in statute which taxes property "owned or
controlled" by taxpayer includes a lessee's interest. Slay Warehousing
Co., Inc. v. Leggett, 762 S.W.2d 63 (Mo.App.E.D.).

The assessor shall have available at his office a supply of
appropriate forms or blanks on which the taxpayer's returns are to be
made. For the convenience of taxpayers the assessor may mail or leave at
the residence or place of business of the taxpayers the forms or blanks.
The forms prescribed shall not require any affidavit or acknowledgment,
but shall require the signature of the taxpayer and if the taxpayer is a
corporation, the form shall require the signatures of any two officers of
the corporation. Any person who willfully signs a false or fraudulent
return shall be subject to the penalties provided for in sections 137.485
to 137.550. (L. 1945 p. 1859 § 19, A.L. 1959 H.B. 108)

If any person, corporation, partnership or association shall
fail to file a return as required by sections 137.485 to 137.550, the
assessor shall ascertain the true amount and value of the taxable
tangible personal property of such person, corporation, partnership or
association on the best information available to him and shall assess
said property at ten percent above its value. (L. 1945 p. 1859 § 21, A.L.
1969 p. 248, A.L. 2004 S.B. 1394)

The assessor shall make up the assessment plat books or records
in convenient alphabetical or numerical order from the reports made by
the deputy assessors, the lists, statements or returns made of real or
tangible personal property, his own view, or the best information he can
otherwise obtain, and complete said assessment plat books or records on
or before the first Monday in May of each year. (L. 1945 p. 1859 § 8)

When the assessment plat books or records are completed, the
assessor shall give two weeks' notice in at least two daily newspapers
published within the city that the books are open for inspection, and
stating when and where the board of equalization will be in session. (L.
1945 p. 1859 § 11, A.L. 1959 H.B. 108)

After the assessment plat books or records have been corrected,
the assessor shall make an abstract thereof showing the amount of the
several kinds of property assessed and specifying the amount of value of
all taxable property within the city, and certify thereon that the same
is a true and correct abstract of all such property in the city so far as
he has been able to ascertain. One copy of the abstract, verified by his
oath, shall be delivered on or before the twentieth day of June to the
mayor, and another to the state tax commission. (L. 1945 p. 1859 § 14)

The assessor shall extend in the tax books the state, school,
and local taxes and include in said books such matter as the law shall
provide or the city comptroller require. The assessor shall then cause
tax bills to be made out for such taxes in such form as the law shall
provide or the city comptroller require, on or before September thirtieth
of each year, who shall compare said bills with said books and schedule
and test the footings, and then officially stamp said bills and deliver
them with one schedule to the collector on or before the thirty-first day
of October of each year, and take his separate receipts; one for the
aggregate of said bills, and another for the state taxes, which last
receipt the city comptroller shall transmit to the director of revenue.
(L. 1945 p. 1859 § 14)

The city comptroller shall hear and determine all complaints or
manifest error in the assessment of property for taxes, and in all cases
when it shall appear that any real or tangible personal property has been
erroneously assessed, cause the same to be corrected on the assessment
books, and certify to the director of revenue all such corrections for
credit to the collector. The city comptroller shall perform all duties
and acts within the city, in regard to the land delinquent list, the sale
of land for taxes, and the assessment books and tax bills that are
imposed on county commissions by general law; and make out the back tax
books and the back tax bills required by law. (L. 1945 p. 1859 § 15)

It shall be the duty of the assessor to make a daily record of
any transfers of any parcels of real estate recorded in the office of the
recorder of deeds of such city and he shall correct or change his plat
books and records accordingly. (L. 1945 p. 1859 § 17)

If any taxpayer knowingly files a false return, the assessor
shall notify the board of equalization thereof in writing. The board on
receipt of the notice shall notify the taxpayer of the particulars in
which the return is alleged to be false and shall fix a time for a
hearing. The taxpayer shall have the right to appear and defend against
the charge. If the charge appears unfounded, it shall be dismissed by the
board. If it appears that the taxpayer is guilty as charged, the board
shall ascertain the true amount and value of all taxable tangible
personal property owned or controlled by the taxpayer and shall assess
the property as similar property of other taxpayers is assessed. By way
of penalty for filing the false return the assessment shall be doubled.
(L. 1945 p. 1859 § 20, A.L. 1959 H.B. 108)

CROSS REFERENCE: Board of equalization, powers and duties in
constitutional charter cities, RSMo 138.140 to 138.180

Any person or any officer in a corporation, partnership or
association required by law to make, render, sign or verify any return
who makes any false or fraudulent return or statement, with intent to
defeat or evade the assessment required by sections 137.485 to 137.550 to
be made, shall upon conviction be fined not to exceed five hundred
dollars, or be imprisoned not to exceed one year, or both, at the
discretion of the court, with the cost of prosecution. Any corporation,
partnership or association rendering a false or fraudulent return is
liable to a penalty of not less than one hundred dollars and not to
exceed five thousand dollars, at the discretion of the court, with the
costs of prosecution. (L. 1945 p. 1859 § 22, A.L. 1959 H.B. 108)

The several provisions of sections 137.485 to 137.550 shall
supersede any provisions in any charter of such cities which may be in
conflict with the provisions of said sections. (L. 1945 p. 1859 § 23)

1. Notwithstanding the provisions of section 137.555, in all
counties of the second class containing all or any part of a city of more
than sixty-five thousand and less than one hundred thousand inhabitants,
the county shall expend not less than twenty-five percent of the moneys
accruing to it from the county's special road and bridge tax levied upon
property situated within the limits of any city, town or village within
the county for the repair and improvement of existing roads, streets and
bridges within the city, town or village from which such moneys accrued.

2. The city council or other governing body of the city, town or village
shall designate the roads, streets and bridges to be repaired and
improved, shall specify the kinds and types of materials to be used,
shall provide for the repairs and improvements by private contract or
otherwise, and, in any case, the county commission shall pay the costs
thereof out of any funds available under the provisions of this section.
(L. 1969 p. 249 §§ 1, 2)

In addition to other levies authorized by law, the county
commission in counties not adopting an alternative form of government and
the proper administrative body in counties adopting an alternative form
of government, in their discretion may levy an additional tax, not
exceeding thirty-five cents on each one hundred dollars assessed
valuation, all of such tax to be collected and turned into the county
treasury, where it shall be known and designated as "The Special Road and
Bridge Fund" to be used for road and bridge purposes and for no other
purpose whatever; except that the term "road and bridge purposes" may
include certain storm water control projects off rights of way that are
directly related to the construction of roads and bridges, in any county
of the first classification without a charter form of government with a
population of at least ninety thousand inhabitants but not more than one
hundred thousand inhabitants, in any county of the first classification
without a charter form of government with a population of at least two
hundred thousand inhabitants, in any county of the first classification
without a charter form of government and bordered by one county of the
first classification and one county of the second classification or in
any county of the first classification with a charter form of government
and containing part of a city with a population of three hundred thousand
or more inhabitants; provided, however, that all that part or portion of
such tax which shall arise from and be collected and paid upon any
property lying and being within any special road district shall be paid
into the county treasury and four-fifths of such part or portion of such
tax so arising from and collected and paid upon any property lying and
being within any such special road district shall be placed to the credit
of such special road district from which it arose and shall be paid out
to such special road district upon warrants of the county commission, in
favor of the commissioners or treasurer of the district as the case may
be; provided further, that the part of such special road and bridge tax
arising from and paid upon property not situated in any special road
district and the one-fifth part retained in the county treasury may, in
the discretion of the county commission, be used in improving or
repairing any street in any incorporated city or village in the county,
if such street shall form a part of a continuous highway of such county
leading through such city or village. (RSMo 1939 § 8527, A.L. 1945 p.
1478, A.L. 1997 S.B. 241)

Prior revisions: 1929 § 7891; 1919 § 10683

CROSS REFERENCES: Additional tax for county roads and bridges, Const.
Art. X § 12 Levy authorized to defray costs of bridge, when, RSMo 234.090
Levy to include money for principal and interest on bond, RSMo 233.165
Special road and bridge tax, distribution of receipts, RSMo 233.125,
233.195 Taxes in road districts under contract system, how paid, RSMo
231.250

1. Notwithstanding the provisions of section 137.555, any county
of the second class which now has or may hereafter have more than one
hundred thousand inhabitants, and any county of the first class not
having a charter form of government, shall expend not less than
twenty-five percent of the moneys accruing to it from the county's
special road and bridge tax levied upon property situated within the
limits of any city, town or village within the county for the repair and
improvement of existing roads, streets and bridges within the city, town
or village from which such moneys accrued.

2. The city council or other governing body of the city, town or village
shall designate the roads, streets and bridges to be repaired and
improved and shall specify the kinds and types of materials to be used.

3. The county commission may make and supervise the improvements or the
city, town or village, with the consent and approval of the county
commission, may provide for the repairs and improvement by private
contract and, in either case, the county commission shall pay the costs
thereof out of any funds available under the provisions of this section.
(L. 1957 p. 784 § 1, A.L. 1975 H.B. 287)

1. As used in this section:

(1) "City" means any incorporated city, town, or village wholly or partly
within a county subject to the provisions of this section; and

(2) "Road" includes streets, bridges, and highways.

2. The county commission of any county containing all or part of a city
having a population of three hundred fifty thousand or more may establish
a "county-urban road system" and may designate any road within the county
a part of the system without regard to city or road district boundaries
and without regard to the state highway system. Any county establishing a
county-urban road system and any city within the county may contract, as
hereinafter provided, for the construction, reconstruction, repair and
maintenance of the roads and bridges within the system, but all other
services not specifically contracted for relating to such roads shall be
performed by the city within which they are located.

3. Notwithstanding the provisions of section 137.556, any county
commission establishing a county-urban road system may expend up to
twenty-five percent of the amount received in the county road and bridge
fund, established by section 137.555, from property located within a city
upon the roads of the system which are located within the city from which
derived; except that the provisions of this subsection shall not apply to
any unincorporated area or municipality actually receiving funds through
a special road district organized under the provisions of section 233.010
or section 233.170, RSMo, or any city actually receiving funds under the
provisions of section 137.580. In the discretion of the county
commission, refunds may be made to such city from the county road and
bridge fund, provided that any such refund shall not exceed twenty-five
percent of the amount accruing to the county from the county's special
road and bridge tax levied upon property situated within the limits of
said city, and provided further, that any such refund shall be used and
applied by such city exclusively in the improvement and repair of public
roads, streets and bridges within the corporate limits of such city and
within the county making the refund, and for no other purpose whatever;
or, the county, in the discretion of the county commission, may expend up
to twenty-five percent of the moneys accruing to it from the county's
special road and bridge tax levied upon property situated within the
limits of such city by private contract for the construction,
reconstruction, improvement, repair and maintenance of roads designated a
part of the county-urban road system lying within such city. At the
discretion of the county commission the county may use its own equipment
and employees for such construction, reconstruction, improvement, repair
and maintenance. No expenditure under this section shall be made without
the consent and agreement of the city involved.

4. There is hereby established an area county-urban road system advisory
board which shall be composed of three members appointed by the county
commission from each contiguous county establishing a county-urban road
system, and the county engineer of each such county shall be an ex
officio member of the board. Members of the board shall serve at the
pleasure of their respective county commissions, and shall receive no
compensation, but shall be reimbursed by their respective counties for
actual and necessary expenses incurred in the performance of their
duties. The board shall select its chairman from its members, and shall
meet within one week after the first meeting of the county commission
each year, and thereafter at the call of the chairman. The area
county-urban road system advisory board as a whole shall make
recommendations and suggestions to coordinate planning between the
counties and submit plans for proposed projects to the county commissions
of the counties having such a road system. (L. 1963 p. 185 § 1)

1. As used in this section:

(1) "City" means any incorporated city, town or village partly or wholly
within a county subject to the provisions of this section; and

(2) "Road" includes streets, bridges and highways.

2. Any county of the first class having a charter form of government and
having a population of over nine hundred thousand inhabitants may
establish a "county-arterial road system", and the governing body of the
county may designate any road within the county a part of the system
without regard to city boundaries and without regard to the state highway
system. Any county establishing a county-arterial road system and any
city within the county may enter into contracts for and concerning the
construction, reconstruction, repair and maintenance of the roads and
bridges within the system, but all other services not specifically
contracted for relating to such roads shall be performed by the city
within which they are located except as provided for in this law.

3. Refunds shall be made by the county treasurer to every city lying
wholly or partially within the county from the county road and bridge
fund equal to one hundred percent of the amount accruing to the county
from the first eighteen cents per hundred dollars assessed valuation of
the county's special road and bridge tax levied upon property situated
within the limits of the city and located in the county, provided that
before any refund shall be made the city must present to the county an
affidavit, executed by the mayor or chief executive of the city under
authority from the governing body of the city, that all of the money
received shall be or has been spent for the improvement and repair of
public roads, streets and bridges within the corporate limits of the city
lying within the county. Upon receipt of the affidavit the county council
shall direct the county treasurer to make the refund according to law. If
any city fails to file such an affidavit within two years following
December thirty-first of the year in which the tax was levied, such share
shall be used by the county for the county-arterial road system. The
county shall expend all of the revenue accruing to the county from that
portion of the county special road and bridge tax in excess of eighteen
cents per hundred dollars assessed valuation for the construction,
reconstruction and improvement of roads designated as part of the
county-arterial road system and may expend such revenue on traffic
regulations and controls on and repair, maintenance and control of such
roads. The county council shall have the authority to establish traffic
regulations and controls on any road in the arterial road system, except
that if the county council does establish such traffic regulations and
controls, it shall repair, maintain and control such road. The county may
use its own employees and equipment for such construction,
reconstruction, improvement, repair, maintenance and control, or provide
for the same by contract.

(L. 1963 p. 187, A.L. 1965 p. 256, A.L. 1971 H.B. 306, A.L. 1972 S.B.
459, A.L. 1991 S.B. 34)

In all counties of the first class not having a charter form of
government which hereafter establish a county-urban road system, proceeds
of the road bond construction fund may be used in the construction,
reconstruction, improvement, maintenance and repair of any street,
avenue, road or alley in any incorporated city, town or village when the
street, avenue, road or alley or any part thereof has been designated by
the county commission to be a road of the county-urban road system.
Whenever proceeds of the road bond construction fund are used by the
county for the construction, reconstruction, improvement, maintenance and
repair of any street, avenue, road or alley which has been designated by
the county commission to be a road of the county-urban road system and
which lies wholly or partially within the corporate limits of any city,
town or village, the county commission may enter into contracts with the
city, town or village for the construction, reconstruction, improvement,
maintenance and repair which contracts need not be limited in duration to
one year. (L. 1963 p. 188 § 1)

The funds provided for in section 137.555 shall be shown as a
separate item on all of the financial, budget and other accounting
statements of the county, and such fund shall be specifically and
expressly shown and designated on all such as the special road and bridge
fund of such county. (L. 1945 p. 1478 § 8528)

Whenever ten or more voters residing in any general or special
road district in any county in this state shall petition the county
commission of the county in which such district is located, asking that
such commission submit the question in such district for the purpose of
voting for or against the levy of the tax provided for in the second
sentence of the first paragraph of section 12 of article X of the
Constitution of Missouri, it shall be the duty of the county commission,
upon the filing of such petition, to submit the question. The petition so
filed shall set out the duration of the tax to be levied in a period of
one, two, three, or four years and the ballot to be used for voting shall
specify the number of years duration of the tax levy, but in no event
shall the duration of the tax levy be for a period of more than four
years. Such submission shall be made by an order entered of record
setting forth the date and the rate of tax the commission will levy,
which rate shall not exceed thirty-five cents on the hundred dollars
assessed valuation on all taxable real and tangible personal property in
the district. (L. 1945 p. 1478 § 8529, A.L. 1949 p. 555, A.L. 1978 H.B.
971)

The question shall be submitted in substantially the following
form:

Shall the ...... road district of ...... County levy an additional tax
rate of ...... cents on the hundred dollars valuation, for a period of
.... years? (L. 1945 p. 1478 § 8530, A.L. 1949 p. 555, A.L. 1978 H.B. 971)

If a majority of the qualified voters voting at such election
shall have voted for such additional tax, it shall be the duty of the
county commission to make the levy for such district, which levy shall
not exceed the amount named in the order calling such election. Such levy
shall be in addition to other taxes which the county commission is
authorized to levy as provided by law. The tax so authorized by such
district shall be collected in the same manner and at the same time as
state and county taxes are collected and placed to the credit of the road
district authorizing such special levy. (L. 1945 p. 1478 § 8531)

In class one counties, not having a charter form of government,
the special road and bridge tax authorized by section 12, article X, of
the Constitution of Missouri and arising from and paid upon all property,
including real estate lying and being wholly within the corporate limits
of each incorporated city, town and village, and upon tangible personal
property of the residents of each incorporated city, town and village,
shall be paid into the county treasury and fifty percent of such tax so
collected may be placed to the credit of the incorporated city, town or
village in which it was collected, and that the same may be paid out to
such incorporated city, town or village, by the majority action of the
county commission when the verified claim is made. Such claim may be paid
upon warrants of the county commission in favor of the treasurer or other
designated officer of such incorporated city, town or village, to be used
and applied exclusively in the improvement and repair of established
public roads, streets, and bridges within the corporate limits of such
incorporated city, town or village; and the county highway engineer shall
keep a separate voucher account for each of such incorporated cities,
towns and villages. If any money remains in the county treasury for two
years from the date it was paid into the treasury without being paid out,
or appropriated for current incomplete contracts, such money shall be
transferred from the city, town or village road fund to the special road
and bridge fund and such city, town or village shall lose the benefit
thereof. The remaining sum of all such tax funds whether collected upon
property within a special road district or within the limits of any
incorporated city, town or village shall be retained and used by the
county commission in the improvement of roads and bridges; provided, that
refunds authorized under the provisions of this section shall not be made
to any city having a population of more than three hundred and fifty
thousand inhabitants. (L. 1945 p. 1263 § 1, A.L. 1965 H.B. 257)

1. In addition to other levies authorized by law, the township
board of directors of any township in their discretion may levy an
additional tax not exceeding thirty-five cents on each one hundred
dollars assessed valuation in their township for road and bridge
purposes. Such tax shall be levied by the township board, to be collected
by the collector-treasurer and turned into the county treasury, where it
shall be known and designated as a special road and bridge fund.

2. The county commission of any such county may in its discretion order
the county treasurer or collector-treasurer to retain an amount not to
exceed five cents on the one hundred dollars assessed valuation out of
such special road and bridge fund and to transfer the same to the county
special road and bridge fund; and all of said taxes over the amount so
ordered to be retained by the county shall be paid to the treasurers of
the respective townships from which it came as soon as practicable after
receipt of such funds, and shall be designated as a special road and
bridge fund of such township and used by said townships only for road and
bridge purposes, except that amounts collected within the boundaries of
road districts formed in accordance with the provisions of sections
233.320 to 233.445, RSMo, shall be paid to the treasurers of such road
districts; provided that the amount retained, if any, by the county shall
be uniform as to all such townships levying and paying such tax into the
county treasury; provided further, that the proceeds of such fund may be
used in the discretion of the township board of directors in the
construction and maintenance of roads and in improving and repairing any
street in any incorporated city, town or village in the township, if said
street shall form a part of a continuous highway of the township running
through said city, town or village. (RSMo 1939 § 8821, A.L. 1945 p. 1497
§ 8820, A.L. 1947 V. I p. 483, A.L. 2005 H.B. 58 merged with S.B. 210)

Prior revisions: 1929 § 8161; 1919 § 10923; 1909 § 11769

The funds provided for in section 137.585 shall be shown as a
separate item on all of the financial, budget and other accounting
statements of the township board of directors, and such funds shall be
specifically and expressly shown and designated on all such as the
special road and bridge fund of such township. (L. 1945 p. 1497 § 8821)

All taxes levied under the provisions of section 137.585 shall
be collected in the same manner and at the same time as taxes for county
purposes are now collected, and all moneys arising therefrom shall be
appropriated, set apart and kept as a special road and bridge fund, and
shall be used for road and bridge purposes, and for no other purpose
whatever. (RSMo 1939 § 8822)

Prior revisions: 1929 § 8162; 1919 § 10924; 1909 § 11770

It shall be the duty of the clerk of each township wherein
railroad, telegraph and telephone property is located, on or before the
tenth day of August of each year, to certify to the county commission the
rate of taxation levied by such township for road purposes, and the
county commission shall levy the rate so certified by the township clerk
on all railroad, telegraph and telephone property in such township; and
said tax shall be charged on the railroad tax book and collected and
distributed to the township treasurers in the same way that the city,
town and village tax on such railroad, telegraph and telephone property
is charged, collected and distributed to city treasurers. (RSMo 1939 §
8823)

Prior revisions: 1929 § 8163; 1919 § 10925; 1909 § 11772

Each county assessor shall, subject to the approval of the
governing body of the county, appoint the additional clerks and deputies
that he or she deems necessary for the prompt and proper discharge of the
duties of his office. A portion of the salaries of the clerks and
deputies hired by each county assessor shall be paid by the state in
accordance with sections 137.710 and 137.750, and the remainder of the
salaries for such clerks and deputies shall be paid by the county in
which they are employed. (L. 1980 S.B. 679 § 1)

(1985) Held that the county assessor makes the final decision concerning
who is employed in his office, rather than requiring the county
commission to specifically approve each person hired. State ex rel. Lack
v. Melton, 692 S.W.2d 302 (Mo. en banc.)

1. A percentage of all ad valorem property tax collections
allocable to each taxing authority within the county and the county shall
be deducted from the collections of taxes each year and shall be
deposited into the assessment fund of the county as required pursuant to
section 137.750. The percentage shall be one-half of one percent for all
counties of the first and second classification and cities not within a
county and one percent for counties of the third and fourth
classification.

*2. For counties of the first classification, counties with a charter
form of government, and any city not within a county, an additional
one-eighth of one percent of all ad valorem property tax collections
shall be deducted from the collections of taxes each year and shall be
deposited into the assessment fund of the county as required pursuant to
section 137.750, and for counties of the second, third, and fourth
classification, an additional one-quarter of one percent of all ad
valorem property tax collections shall be deducted from the collections
of taxes each year and shall be deposited into the assessment fund of the
county as required pursuant to section 137.750, provided that such
additional amounts shall not exceed one hundred thousand dollars in any
year for any county of the first classification and any county with a
charter form of government and fifty thousand dollars in any year for any
county of the second, third, or fourth classification.

3. The county shall bill any taxing authority collecting its own taxes.
The county may also provide additional moneys for the fund. To be
eligible for state cost-share funds provided pursuant to section 137.750,
every county shall provide from the county general revenue fund an amount
equal to an average of the three most recent years of the amount provided
from general revenue to the assessment fund; provided, however, that
capital expenditures and equipment expenses identified in a memorandum of
understanding signed by the county's governing body and the county
assessor prior to transfer of county general revenue funds to the
assessment fund shall be deducted from a year's contribution before
computing the three- year average, except that a lesser amount shall be
acceptable if unanimously agreed upon by the county assessor, the county
governing body, and the state tax commission. The county shall deposit
the county general revenue funds in the assessment fund as agreed to in
its original or amended maintenance plan, state reimbursement funds shall
be withheld until the amount due is properly deposited in such fund.

*4. Four years following the effective date, the state tax commission
shall conduct a study to determine the impact of increased fees on
assessed valuation.

*5. Any increase to the portion of property tax collections deposited
into the county assessment funds provided for in subsection 2 of this
section shall be disallowed in any year in which the state tax commission
certifies an equivalent sales ratio for the county of less than or equal
to thirty-one and two-thirds percent pursuant to the provisions of
section 138.395, RSMo.

6. The provisions of subsections 2, 4, and 5 of this section shall expire
on December 31, 2009. (L. 1980 S.B. 679 § 2, A.L. 1981 H.B. 114 & 146,
A.L. 1989 H.B. 181 & 633, A.L. 1999 S.B. 219, A.L. 2004 H.B. 795, et al.
merged with S.B. 960, A.L. 2005 H.B. 58 merged with S.B. 210)

*Subsections 2, 4, and 5 expire 12-31-09

(1981) Withholding of a percentage of tax moneys for reimbursement of
county reassessment costs does not constitute a state tax on political
subdivision in violation of sections 8 and 10(a) of Article X of the
Missouri Constitution. State ex rel. Commissioners of the State Tax
Commission v. Davis (Mo.), 621 S.W.2d 511.

(1981) Sections 137.720 and 137.750 do not authorize expenditure of
school levy moneys for non-school purposes in violation of sections 3(a)
and 5 of Article IX of the Missouri Constitution. State ex rel.
Commissioners of the State Tax Commission v. Davis (Mo.), 621 S.W.2d 511.

Notwithstanding the provisions of section 137.720, in all
counties which become counties of the first classification after
September 1, 1998, one percent of all ad valorem taxes allocable to the
county and each taxing authority within the county shall continue to be
deducted from taxes collected on the first five hundred million dollars
of assessed valuation, and one-half percent collected on the remainder,
and deposited in the assessment fund. The one-percent fee shall be
assigned among the political subdivisions by the assessor, who shall
determine the percentage of total valuation in the county divided into
five hundred million dollars. The collector shall retain one percent of
that percentage of each political subdivision's property taxes, and
one-half percent of the remainder, for the assessment fund.

(L. 2000 S.B. 894, A.L. 2003 S.B. 16)

(2002) Senate Bill 894 provision declared unconstitutional as a violation
of the clear title requirement of Art. III, Section 23. Home Builders of
Greater St. Louis v. State, 75 S.W.3d 267 (Mo.banc).

Notwithstanding the provisions of section 137.721, or any other
provision of law in conflict with the provisions of this section, in all
counties which become counties of the second class after September 28,
1987, one percent of all ad valorem property taxes allocable to each
taxing authority within the county and the county shall continue to be
deducted from the collections of taxes each year and shall be deposited
into the assessment fund of county as required by section 137.750 as if
the county had retained its classification as a county of the third
class. (L. 1987 S.B. 65, et al.)

Effective 1-1-88

The salary of the assessor, the clerks, deputies, employees and
all costs and expenses of the assessor shall be paid monthly or
semimonthly by the county from the assessment fund established under
section 137.750. (L. 1980 S.B. 679 § 3, A.L. 1986 S.B. 476)

1. If a county has an assessment maintenance plan approved
pursuant to section 137.115, a portion of all the costs and expenses of
the assessor of each county and each city not within a county, incurred
for the current quarter in performing all duties necessary to assess and
maintain equalized assessed valuations of real property, making real and
personal property assessments and preparing abstracts of assessment
lists, shall be reimbursed by the state. The state shall reimburse up to
sixty percent of all the current and past unreported quarterly costs and
expenses of the assessor of each county and each city not within a county
based on compliance with the state tax commission approved assessment and
equalization maintenance plan. The state shall reimburse each eligible
county a minimum of three dollars per parcel for up to twenty thousand
parcels, but no further reimbursements shall be made until the county has
expended at least two-thirds of that amount of money for assessment
maintenance from its assessment fund. The annual state reimbursement to
any county pursuant to this section in 2000 shall not exceed seven
dollars per parcel of real property in the county and each year
thereafter such maximum amount may be increased by up to three percent,
but the amount reimbursed by the state shall not exceed sixty percent of
the actual costs and expenses incurred, except that counties entitled to
only the three-dollar per parcel minimum shall receive one-fourth of the
state's contribution each quarter.

2. The governing body of each county and city not within a county which
seeks or will seek reimbursement under any provision of this section or
section 137.720 shall establish a fund to be known as the "Assessment
Fund", to be used solely as a depository for funds received by the county
or city pursuant to this section and sections 137.037 and 137.720, from
the general revenue fund of the county or other sources for the purpose
of funding the costs and expenses incurred in implementing an assessment
and equalization maintenance plan approved under section 137.115 and for
assessing real and personal property.

3. All counties and cities not within a county seeking state funds under
this section shall submit a certified copy of their costs and expenses to
the commissioner of the office of administration not later than the
thirtieth day of the quarter immediately following the quarter for which
such state funds are sought. The commissioner of the office of
administration shall, in such form as may be prescribed by rule, certify
that the county requests for reimbursement are consistent with the
assessment and equalization maintenance plan approved by the state tax
commission as provided in section 137.115, and shall pay the state's
share out of funds appropriated for that purpose quarterly to each
eligible county and city to reimburse such county or city for
reimbursable costs and expenses incurred in the previous calendar quarter.

4. (1) The following costs and expenses shall not qualify for state
reimbursement or reimbursement from tax moneys withheld from political
subdivisions:

(a) Premiums for property and casualty insurance and liability insurance;

(b) Depreciation, interest, building and ground maintenance, fuel and
utility costs, and other indirect expenses which can be classified as the
overhead expenses of the assessor's office;

(c) Purchases of motor vehicles;

(2) Costs and expenses which shall qualify for state reimbursement, but
only if identified in the county maintenance plan and subsequently
specifically approved by the state tax commission, shall include:

(a) Salaries and benefits of data processing and legal personnel not
directly employed by the assessor;

(b) Costs and expenses for computer software, hardware, and maintenance;

(c) Costs and expenses of any additional office space made necessary in
order to carry out the county's maintenance plan;

(d) Costs of leased equipment;

(e) Costs of aerial photography. (L. 1979 S.B. 247, et al. § 2, A.L. 1983
S.B. 63, et al., A.L. 1986 S.B. 476, A.L. 1989 H.B. 181 & 633, A.L. 1999
S.B. 219)

CROSS REFERENCE: School districts, certain districts, rolling back
operational levy relying on incorrect information of general reassessment
may readjust levy, RSMo 164.013

As used in sections 137.900 to 137.960:

(1) "Private warehouse" is any enclosed area where personal property is
received and stored by a warehouseman who, in the normal course of
business, receives and stores his own personal property;

(2) "Public warehouse" is any enclosed area in which personal property is
received and stored by a warehouseman who is in the business of receiving
and storing such property of others for compensation or profit;

(3) "Warehouseman" is one who is in the business of receiving and storing
personal property of others for compensation or profit, or one who, in
the normal course of business, receives and stores his own personal
property. (L. 1982 S.B. 476 § 3)

1. Personal property in transit through this state is personal
property:

(1) Which is moving in interstate commerce through or over the territory
of the state of Missouri; or

(2) Which, for the convenience, pleasure, or business of the shipper or
owner, was consigned to a public or private warehouse within the state of
Missouri from outside the state of Missouri for storage in transit to a
final destination outside of the state, whether such destination is known
or specified when transportation begins or afterward, including any time
after such personal property has reached the in-transit warehouse in the
state of Missouri.

2. Such property is deemed to have acquired no situs in this state for
any purposes of taxation.

3. Beginning January 1, 1983, and continuing through December 31, 1985,
such property shall not be deprived of exemption because while in the
warehouse the property is broken in bulk, relabeled or repackaged, or
because the property is being held for resale or redelivery outside the
state. Beginnning January 1, 1986, such property shall not be deprived of
exemptions because while in the warehouse the property is assembled,
bound, joined, disassembled, divided, cut, broken in bulk, relabeled or
repackaged, or because the property is being held for resale or
redelivery outside the state; provided that no property shall be entitled
to exemption which, while in this state, undergoes any process of
manufacture, fabrication, welding, soldering or substantial change of
form or chemical composition. (L. 1982 S.B. 476 § 2)

1. All property claimed to have acquired no situs for any
purpose of taxation under the provisions of sections 137.900 to 137.960
shall be designated as being "in-transit" upon the books and records of
the warehouse wherein the property is located, and such books and records
with reference to any in-transit property shall at all times be open to
the inspection of all taxing authorities of the state and of any
political subdivisions thereof.

2. The books and records of a public warehouse shall contain a full, true
and correct inventory of all in-transit property, together with the date
of receipt, date of withdrawal, the point of origin, and the point of
ultimate destination if known.

3. A private warehouse, or the owner of property in a public warehouse,
shall, if required in order to obtain a determination that any property
has not acquired a situs in this state, submit to the appropriate
assessing officer documentary proof of the in-transit character of the
property. (L. 1982 S.B. 476 § 4)

Any person, partnership, association, or corporation making
claim to no-situs status on any property under sections 137.900 to
137.960 shall do so in the form and manner prescribed by the state tax
commission. All such claims shall be accompanied by a certification of
the warehouseman or owner as to the status on its books of the property
involved. (L. 1982 S.B. 476 § 5)

If any in-transit property is reconsigned to a final destination
in the state of Missouri, the owner or his agent shall file a monthly
report with the county assessor of the county in which the warehouse is
located, in the form and manner prescribed by the state tax commission.
All property so reconsigned which was owned or held on the first day of
January shall be assessed and taxed. (L. 1982 S.B. 476 § 6)

If any owner, shipper or agent thereof shall by
misrepresentation, concealment, or violation of the provisions of
sections 137.900 to 137.960 evade the assessment or the levy of taxes not
defined in section 137.910 to be personal property in transit through
this state, he shall be liable in the sum of the taxes evaded which would
otherwise have been levied against his property, to be collected in a
civil action on behalf of the tax collector of his county. This action
shall be commenced and maintained by the prosecuting attorney, and the
judgment, when entered, shall include all costs and an attorney's fee for
the plaintiff in his official capacity not less than the amount of the
taxes so evaded. (L. 1982 S.B. 476 § 7)

If any person shall willfully deliver any statement to the
officer charged with assessment of property for tax purposes in his
county containing a false statement of a material fact, whether it be an
owner, shipper, his agent, or a storageman or warehouseman of his agent,
he shall be guilty of a class C misdemeanor. (L. 1982 S.B. 476 § 8)

The form for all reports required under sections 137.975 to
137.985 shall be prescribed and furnished by the commission. Every
railroad and street railway company operating in this state shall file
annually, on or before the thirty-first day of May, a true and accurate
statement of the main line track mileage of such company in operation in
each county of this state on the thirty-first day of December of the
preceding year, together with the total mileage of each car company for
such year. Each private car company shall file annually, on or before the
thirty-first day of May, a report showing the total car mileage from
railroad and street railway companies, the dates and original cost of
acquisitions and other information the commission may require for the
purpose of carrying out its duties under sections 137.975 to 137.985. (L.
1994 H.B. 1161 § 137.022 subsec. 3)

Effective 5-13-94

If any private car company refuses or fails to make and return
the reports required by section 137.975 within the time prescribed and
without an extension of time, the commission shall increase by four
percent the total assessed valuation of the distributable property of any
such company, unless the commission, for good cause shown, waives such
penalty. Any such reports, or any payment of taxes required by section
137.022 and sections 137.975 to 137.985, delivered by United States mail
to the proper official shall be deemed to be received as of the postmark
date stamped on the envelope or other cover in which the report is
mailed. In the event any report is sent by registered or certified mail,
the date of registration or certification shall be deemed the postmark
date. Reports required by section 137.975 may be furnished to the
commission by an express or overnight carrier, and such reports shall be
deemed to be received as of the date after the reports were sent by way
of such express or overnight carrier. (L. 1994 H.B. 1161 § 137.022
subsec. 4)

Effective 5-13-94

The commission shall assess, adjust and equalize the aggregate
valuation of the distributable property of each private car company. When
the operations of any private car company extend into another state, the
commission shall assess, equalize and adjust only such proportion of the
total value of all the distributable property of such company as may be
reasonably necessary to generate mileage in this state. The commission
may require information in the forms required under sections 137.975 to
137.985 which may be necessary to properly assess and allocate such
property. (L. 1994 H.B. 1161 § 137.022 subsec. 5)

Effective 5-13-94

Administrative review of the original assessments of private car
companies shall be provided in the same manner as specified in section
138.420, RSMo. Any private car company aggrieved by the decision of the
commission may, if it has participated in administrative review, seek
judicial review as provided in chapter 536, RSMo. (L. 1994 H.B. 1161 §
137.022 subsec. 6)

Effective 5-13-94

The commission may, by rule, establish levels of assessed
valuation of private car companies, using total valuation of a company or
the valuation apportioned to any county, below which value shall be
considered de minimis. The valuation of any private car company whose
total valuation is ruled de minimis, and such portion of the valuation of
a private car company found to be de minimis under the commission's rules
when apportioned to a specific county, shall not be subject to ad valorem
taxation. (L. 1994 H.B. 1161 § 137.022 subsec. 7)

Effective 5-13-94

The state tax commission shall apportion the aggregate value of
all distributable property of such private car companies, except such
valuations as are found to be de minimis, to each county, showing the
valuation apportioned for taxation by each political subdivision in the
county authorized to levy ad valorem property taxes. Such apportionment
shall be determined by the proportion of main line miles of track in each
county to the total mileage of main line track in the state of each of
the railroad or street railway companies which have transported railroad
cars in behalf of such private car company in the prior year. Valuation
apportioned for taxation in behalf of school districts shall be the same
as that apportioned for each county, and such valuation shall be taxed
using an average school tax rate in each county in the manner provided in
chapter 151, RSMo, with the resulting revenues distributed as provided in
chapter 151, RSMo. (L. 1994 H.B. 1161 § 137.022 subsec. 8)

Effective 5-13-94

Sections 137.1000 to 137.1030 shall be known and may be cited
as the "Private Car Ad Valorem Tax Law" and shall, notwithstanding the
provisions of sections 137.975 to 137.985 to the contrary, apply to all
taxable years beginning on or after January 1, 2000. (L. 1999 S.B. 219)

As used in sections 137.1000 to 137.1030, the following terms
mean:

(1) "Commission", the state tax commission;

(2) "Director", the director of revenue;

(3) "Distributable property", all property which is used directly in the
movement of passengers and freight, including railroad cars, but not
property used as a collateral facility nor property held for purposes
other than rail transportation;

(4) "Freight line company", any person, association, company or
corporation, not being the owner or lessee of a railroad or street
railway company, engaged in the business of furnishing or leasing any
railroad cars except dining, buffet, chair, parlor, or sleeping cars,
which are used in the operation of any railroad or street railway company
wholly or partly within the state, or when owning and operating, or
operating, any railroad freight, refrigerator or tank car on railway
lines in this state for the transportation of his or its goods, wares,
merchandise or products. (L. 1999 S.B. 219)

The commission shall have the exclusive power of original
assessment of the distributable property of freight line companies. (L.
1999 S.B. 219)

1. The form for all reports required under sections 137.1000 to
137.1030 shall be prescribed and furnished by the commission.

2. If any freight line company refuses or fails to make and return the
reports required by sections 137.1000 to 137.1030 within the time
prescribed and without an extension of time, the commission shall
increase by four percent the total assessed valuation of the
distributable property of any such company, unless the commission, for
good cause shown, waives such penalty.

3. Any such reports delivered by United States mail to the proper
official or officer designated shall be deemed to be received as of the
postmark date stamped on the envelope or other cover in which such
reports are mailed. In the event any report is sent by registered or
certified mail, the date of registration or certification shall be deemed
the postmark date. No penalty shall be imposed on any company whose
reports are delivered by United States mail, if the postmark date stamped
on the envelope or other cover containing such reports falls within the
prescribed period or on or before the prescribed date, including any
extension granted for making the report.

4. Every railroad or street railway company operating in this state shall
file annually, on or before May first of each year, a true and accurate
statement of the main line track mileage of such company in operation in
each county of this state on December thirty-first of the preceding year,
total mileage traveled on their track by railroad cars of the freight
line companies and other information the commission may require for the
purpose of carrying out its duties under sections 137.1000 to 137.1030.
Such reports shall be made in such manner and form as prescribed by the
commission.

5. In addition to the reports required by subsection 2 of this section,
each freight line company shall file a similar report at the same time
and in such manner as said commission shall prescribe showing the total
mileage traveled on track from railroad and street railway companies,
date and original cost of acquisitions and other information the
commission may require for the purpose of carrying out its duties under
sections 137.1000 to 137.1030.

6. In case any freight line company shall fail to make such report the
commission may accept the report of said railroad or street railway
company as correct. (L. 1999 S.B. 219)

1. The commission shall assess, adjust and equalize the
aggregate valuation of the distributable property of each freight line
company. For the purpose of estimating the true value in money of the
distributable property of a freight line company, the commission may take
into consideration the reports filed under section 137.1009, the reports,
statements or returns of the company filed in the office of any board,
office or commission of this state, or any county thereof, and such other
evidence of any kind bearing thereon. No report, statement or return
shall be conclusive upon the commission in estimating the true value in
money of the operating property of a freight line company. The commission
may set the aggregate valuation of the distributable property of any
freight line company upon which no returns have been made, which may
otherwise be known to them as they deem just and right.

2. The commission may summons witnesses by process issued to any officer
authorized to serve subpoenas and compel them to testify.

3. In originally assessing, adjusting and equalizing any distributable
freight line company property for any year or years, the commission may
arrive at its findings, conclusion and judgment, upon its knowledge, or
such information as may be before it, and shall not be solely governed in
its findings, conclusions and judgment by the testimony which may be
adduced, but may give to it such weight as the commission may think it is
entitled to receive.

4. When the operations of any such company shall extend beyond the limits
of this state and into another state, then the commission shall assess,
equalize and adjust only such proportion of the total value of all
distributable property of such company as may be reasonably allocated to
this state. To accomplish this end, the commission may require
information in its form reports under section 137.1009 which is necessary
to properly assess and allocate such property. (L. 1999 S.B. 219)

1. After original assessments, adjustments and equalization by
the commission have been completed, each freight line company interested
therein shall be promptly notified by the action of the commission and
may apply for a review of the original assessment. The commission shall
grant and hold such review and fix the date thereof. Such review may be
by whatever procedures decided upon by the parties and may include, but
not limited to, a formal or informal hearing, the presentation of
affidavits and documentary evidence, and the presentation of legal
arguments or briefs. All affidavits, documentary evidence and other
factual evidence not presented at a formal hearing shall be duly sworn to
and verified. In the event the parties cannot agree to the procedures to
be followed, a formal hearing shall be held at which the freight line
company seeking review shall have the burden of establishing the correct
assessment, adjustment and equalization pursuant to section 138.420,
RSMo. A record shall be kept of all matters submitted in review of an
original assessment.

2. If, after such review and consideration of the facts, the commission
is of the opinion that the original decision or any part thereof should
be changed, the commission may change or modify the same.

3. Any freight line company aggrieved by the decision of the commission
may, if it has participated in a review under this section, seek review
as provided in chapter 536, RSMo. (L. 1999 S.B. 219)

1. The commission shall ascertain the statewide average rate of
property taxes levied the preceding year, based upon the total assessed
valuation of the railroad and street railway companies and the total
property taxes levied upon the railroad and street railway companies. It
shall determine total property taxes levied from reports prescribed by
the commission from the railroad and street railway companies. Total
taxes levied shall not include revenues from the surtax on subclass three
real property.

2. The commission shall report its determination of average property tax
rate for the preceding year, together with the taxable distributable
assessed valuation of each freight line company for the current year to
the director no later than October first of each year.

3. Taxes on property of such freight line companies shall be collected at
the state level by the director on behalf of the counties and other local
public taxing entities and shall be distributed in accordance with
sections 137.1021 and 137.1024. The director shall tax such property
based upon the distributable assessed valuation attributable to Missouri
of each freight line company, using the average tax rate for the
preceding year of the railroad and street railway companies certified by
the commission. Such tax shall be due and payable on or before December
thirty-first of the year levied and, if it becomes delinquent, shall be
subject to a penalty equal to that specified in section 140.100, RSMo.
(L. 1999 S.B. 219)

1. The taxes collected by the director under the provisions of
sections 137.1000 to 137.1030, less one percent for the cost of
collection which shall be deposited in the state's general revenue fund,
shall be deposited in a special trust fund to be known as the "County
Private Car Tax Trust Fund", which is hereby created. The fund shall be
apportioned to the several counties in the state, based upon the ratio of
the total main line track mileage of the railroad and street railway
companies within each county to the aggregate total of the state. Prior
to distribution of the car tax trust fund to the counties, six-tenths of
one percent of the fund shall be transferred to the blind pension fund.
The remaining money in this fund shall not be deemed to be state funds
and shall not be commingled with any funds of the state.

2. The county upon receipt of the taxes under the provisions of sections
137.1000 to 137.1030 from the director shall apportion seventy percent of
the revenues collected to the school districts within each county using
the same basis of distribution as used in distributing receipts from the
average school tax rate for that year, and the remaining thirty percent
to the county general revenue fund. (L. 1999 S.B. 219)

Whenever any freight line company fails to pay to the director
the tax due within the time prescribed in section 137.1018, it shall be
the duty of the director, as soon as practical thereafter, to make a
statement in writing to the attorney general naming the freight line
companies that have not paid such tax. (L. 1999 S. B. 219)

1. Upon receipt of the statement from the director of revenue
as provided in section 137.1024, it shall be the duty of the attorney
general to institute a suit or suits in any court of this state or of the
United States having jurisdiction, in the name of the state, and at the
relation and to the use of the director for the collection of said taxes,
penalties and interest as the case may be.

2. The property of such freight line companies shall be subject to
seizure under execution by the property officer in any county in this
state, to satisfy a judgment rendered for such taxes, penalties and
interest. (L. 1999 S.B. 219)

In the event a final judgment of a court of competent
jurisdiction shall find that all or portions of this act* is not
enforceable, then without further action by the general assembly, the
procedure for the assessing, adjusting and equalizing the distributable
property of the freight line companies shall be the same procedure as
provided in sections 137.975 to 137.985. (L. 1999 S.B. 219)

*"This act" (S.B. 219, 1999) contained numerous sections. Consult
Disposition of Sections table for a definitive listing.

Usa-missouri Law Firm / Lawyers Services Provided in Usa-missouri :

Usa-missouri Divorce Laws, custody, Usa-missouri Corporate Lawyers, Agreement, provident fund, Registered marriage, Court marriage Lawyers, Special/ Foreign marriage, Incorporation of company, Rent, eviction, tenancy, Lease Lawyers, Usa-missouri Labour laws, Appeals, Supreme Court Lawyers, High Court Lawyers, Bail, medical, negligence, Insurance claims/ accidents Lawyer, Usa-missouri Citizenship/ immigration Lawyers, Copyright Laws, Consumer, district Lawyer, State, national, Dowry, Wills & Probate, Trust & Estates Lawyers, Intellectual Property Lawyer, Bankrupt Lawyers, Banking & Finance, Corporate, Private Business Law, Recovery, Joint Venture & Mergers, Consumer, Civil Right Law Usa-missouri, Medical Negligence, Medical Malpractice, legal notice, summons, Income Tax Lawyers, sales, Custom Law, Excise Law, octroi, cess Civil, Criminal Solicitor Usa-missouri, Registration of property, Title search, mutation relationship, Conveyance, Transfer of Property Law, Usa-missouri Property lawyer, deeds, drafts, power of attorney, Recovery, Taxation Laws in Usa-missouri

LEGAL SERVICES

Add Lawyer
Legal Enquiry
Find a Lawyer
Bare Acts / India Codes
Statutes / Code

LAWYER BY LOCATION

India Lawyer
United State Lawyer
UAE Lawyer
Canada Lawyer
Find More...

LAW PRACTICE AREA

Business Law
Employment & Labor Law
Govt. Agencis & Taxtion
Family Law
Real Estate Property Law
Immigration Law

ABOUT HELPLINELAW

About Us
Contact Us
Services
Site Map
Recommend to Friends

This web site is designed for general information only. The information presented at this site should not be construed to be formal legal advice nor the formation of a lawyer/client relationship. Persons accessing this site are encouraged to seek independent counsel for advice in India abroad regarding their individual legal, civil criminal issues or consult one of the experts online.