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| Home > Statutes > Usa Missouri |
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USA Statutes : missouri
Title : TAXATION AND REVENUE
Chapter : Chapter 138 Equalization and Review of Tax Assessments
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1. Except as otherwise provided by law, in every county in this
state there shall be a county board of equalization consisting of the
commissioners of the county commission, the county assessor, the county
surveyor, and the county clerk who shall be secretary of the board
without a vote. The county commissioners shall also have the option to
appoint two additional members to the board who shall be citizens of the
county, but not officers of the county.
2. Except as provided in subsection 3 of this section, this board shall
meet at the office of the county clerk on the second Monday of July of
each year.
3. Upon a finding by the board that it is necessary in order to fairly
hear all cases arising from a general reassessment, the board may begin
meeting after May thirty-first in any applicable year to timely consider
any appeal or complaint resulting from an evaluation made during a
general reassessment of all taxable real property and possessory
interests in the county. (RSMo 1939 § 11001, A.L. 1945 p. 1011, A.L. 1945
p. 1775, A.L. 1957 p. 789, A.L. 1965 p. 258, A.L. 1981 H.B. 114 & 146,
A.L. 1983 S.B. 63, et al., A.L. 2002 H.B. 1580)
Prior revisions: 1929 § 9811; 1919 § 12820; 1909 § 11402
CROSS REFERENCE: County auditor in second class counties a member of
board of equalization, RSMo 55.161
No member of any board of equalization in any county with a
charter form of government shall be an official of any city, town, or
village in the county, a member of any school board in the county, or an
employee of any school district within the county. Each member shall have
some level of experience as determined by the governing authority of the
county as a real estate broker, real estate appraiser, home builder,
property developer, lending officer, or investor in real estate before
their appointment to the board. (L. 2004 H.B. 795, et al.)
For the purpose of giving cities organized under the provisions
of article VI, section 19, of the constitution having less than three
hundred thousand inhabitants representation on the county board of
equalization when the board is sitting for the purpose of equalizing the
assessment of property in such cities the cities shall have the same
number of representatives thereon as such city was entitled to prior to
the adoption of such constitutional charter. The representatives of the
cities shall be appointed by the council, one of whom may be the director
of finance. The city council may prescribe the compensation the city
members of the board of equalization shall receive from the city
treasury. (L. 1955 p. 845 § 1, A.L. 1986 H.B. 1155)
The commissioners of the county commission, the county assessor,
the county clerk, and those sitting as members as may otherwise be
provided, who are now or may hereafter be compensated by salary shall not
be entitled to additional compensation for the performance of their
duties as members of the county board of equalization. The county
surveyor shall be present and sit as a member of the county board of
equalization and shall receive as compensation a fee as agreed upon by
the county commission. Citizens who are not officers of the county, but
who sit as members of the county board of equalization, may receive
compensation if agreed upon by the county commission. (RSMo 1939 § 11008,
A.L. 1943 p. 1010, A.L. 1945 p. 1775, A.L. 1965 p. 258, A.L. 1986 S.B.
707, A.L. 1987 H.B. 384 Revision, A.L. 2002 H.B. 1580)
Prior revisions: 1929 § 9818; 1919 § 12827; 1909 § 11409
1. The members of the county board of equalization shall each
take an oath, to be administered by the clerk, to fairly and impartially
equalize the valuation of all real estate and tangible personal property
taxable by the county.
2. The board shall hear complaints and equalize the valuation and
assessments upon all real and tangible personal property taxable by the
county so that all the property shall be entered on the tax book at its
true value. The board shall not reduce the valuation of the real or
tangible personal property below the value thereof as fixed by the state
tax commission. (RSMo 1939 § 11002, A.L. 1945 p. 1775, A.L. 1959 H.B. 107)
Prior revisions: 1929 § 9812; 1919 § 12821; 1909 § 11403
(1958) Where county board increased assessment of specific property and
tax commission reviewed same on appeal, fact that total of specific
increases may have exceeded the valuation set by the tax commission, did
not render the specific assessment invalid. May Dept. Stores Co. v. State
Tax Comm. (Mo.), 308 S.W.2d 748.
1. The county board of equalization shall have power to compel
the attendance of witnesses and the production of necessary papers and
records in relation to any appeal before them, and it shall be the duty
of the sheriff of the county to execute such process as may be issued to
this end.
2. A majority of said board shall constitute a quorum, and a majority of
the members present shall determine all matters of appeal or revision.
(RSMo 1939 § 11005, A.L. 1945 p. 1775)
Prior revisions: 1929 § 9815; 1919 § 12824; 1909 § 11406
The following rules shall be observed by county boards of
equalization:
(1) They shall raise the valuation of all tracts or parcels of land and
all tangible personal property as in their opinion have been returned
below their real value; but, after the board has raised the valuation of
such property, it shall give notice of the fact, specifying the property
and the amount raised, to the persons owning or controlling the same, by
personal notice, or through the mail if address is known, or if address
is unknown, by notice in one issue of any newspaper published within the
county at least once a week, and that said board shall meet on the second
Monday in August, to hear reasons, if any be given, why such increase
should not be made; the board shall meet on the second Monday in August
in each year to hear any person relating to any such increase in
valuation;
(2) They shall reduce the valuation of such tracts or parcels of land or
any tangible personal property which, in their opinion, has been returned
above its true value as compared with the average valuation of all the
real and tangible personal property of the county. (RSMo 1939 § 11003,
A.L. 1945 p. 1775)
Prior revisions: 1929 § 9813; 1919 § 12822; 1909 § 11404
1. The county board of equalization shall, in a summary way,
determine all appeals from the valuation of property made by the
assessor, and shall correct and adjust the assessment accordingly. There
shall be no presumption that the assessor's valuation is correct. In any
county with a charter form of government with a population greater than
two hundred eighty thousand inhabitants but less than two hundred
eighty-five thousand inhabitants, and in any county with a charter form
of government with greater than one million inhabitants, and in any city
not within a county, the assessor shall have the burden to prove that the
assessor's valuation does not exceed the true market value of the subject
property. In such county or city, in the event a physical inspection of
the subject property is required by subsection 10 of section 137.115,
RSMo, the assessor shall have the burden to establish the manner in which
the physical inspection was performed and shall have the burden to prove
that the physical inspection was performed in accordance with section
137.115, RSMo. In such county or city, in the event the assessor fails to
provide sufficient evidence to establish that the physical inspection was
performed in accordance with section 137.115, RSMo, the property owner
shall prevail on the appeal as a matter of law. At any hearing before the
state tax commission or a court of competent jurisdiction of an appeal of
assessment from a first class charter county or a city not within a
county, the assessor shall not advocate nor present evidence advocating a
valuation higher than that value finally determined by the assessor or
the value determined by the board of equalization, whichever is higher,
for that assessment period.
2. The county clerk shall keep an accurate record of the proceedings and
orders of the board, and the assessor shall correct all erroneous
assessments, and the clerk shall adjust the tax book according to the
orders of such board and the orders of the state tax commission, except
that in adding or deducting such percent to each tract or parcel of real
estate as required by such board or state tax commission, he shall add or
deduct in each case any fractional sum of less than fifty cents, so that
the value of any separate tract shall contain no fractions of a dollar.
(RSMo 1939 § 11004, A.L. 1945 p. 1775, A.L. 1992 S.B. 630, A.L. 1993 H.B.
541, A.L. 2002 H.B. 1150, et al.)
Prior revisions: 1929 § 9814; 1919 § 12823; 1909 § 11405
Effective 07-01-02
01-01-03 (see RSMo 137.115, subsec. 15)
10-01-04 (see RSMo 137.115, subsec. 15)
CROSS REFERENCES:
Appeal to board, right of, RSMo 137.275
Notice of real property valuation increase to be given, review, RSMo
137.180
1. The county board of equalization, in regular session, shall
have authority to assess and equalize the value of any property that may
have been omitted from the assessor's books then under examination by
said board, and in case the board shall add any property to the
assessor's books, it shall cause notice in writing to be served upon the
owner of such property, stating the kind and class of property and the
value fixed thereon by said board, and naming the time and place, not
less than five days thereafter, when and where such owner may appear
before the board and show cause why said assessment should not be made.
2. At the time fixed, said board shall again meet and give opportunity to
the taxpayer to be heard in regard to his assessment, and may change or
alter the same upon being shown by the owner that the assessment was
erroneous or improperly made; otherwise, the property and the valuation,
as fixed by the board, shall be extended upon the assessor's books, as in
case of other property.
3. The notice shall be signed by the clerk of the county commission, and
shall be served by mail and it shall be the duty of the prosecuting
attorney, or county counselor, if any, when called upon by the board of
equalization, to represent the county in any such proceedings.
4. In case of the assessment of real estate belonging to nonresidents a
notice containing the action of the board of equalization shall be mailed
to the owner, administrator or executor to the last known address.
5. This notice shall state the kind and class of property and the value
fixed thereon by said board, and naming the time and place, not less than
five days thereafter when and where such owner, administrator, or
executor may appear before the board and show cause why such assessment
should not be made; provided, that in any case where the residence of the
owner, administrator or executor is unknown, publication shall be made of
the additional assessment in one issue of a newspaper of general
circulation which is published at least once a week within the county.
(RSMo 1939 § 11006, A.L. 1945 p. 1775)
Prior revisions: 1929 § 9816; 1919 § 12825; 1909 § 11407
In case the report of equalization from the state tax commission
be not received before or during the session of the county board of
equalization, then it shall be the duty of the county clerk to adjust the
tax books according to such report when received. (RSMo 1939 § 11007,
A.L. 1945 p. 1775)
Prior revisions: 1929 § 9817; 1919 § 12826; 1909 § 11408
1. In all first class counties not having a charter form of
government and in each second class county which contains a portion of a
city having a population of at least three hundred thousand and which
adjoins a first class county which does not have a charter form of
government, there may be a board of equalization consisting of three
taxpaying property-owning citizen, residents of such county for five
years next before their appointment, who shall be appointed by the county
commission for three-year terms with one member being appointed annually
on the second Monday in January of each year; after the county commission
makes the first appointments on the full three-member board on the second
Monday in January, 1981. The initial appointments shall be for one-, two-
and three-year terms, respectively.
2. Each member shall take an oath similar to that required by law of
members of other county boards of equalization.
3. Compensation shall be fixed by order of the county commission.
4. Vacancies or absences on the board of equalization caused by death,
incapacity to perform duties, failure to attend three consecutive
meetings, or resignation shall be filled forthwith by appointment by the
county commission. (L. 1980 S.B. 802, A.L. 1985 S.B. 152)
Effective 7-11-85
1. Except as provided in subsection 2 of this section, the
county board of equalization in first class counties shall meet on the
first Monday in June of each year.
2. Upon a finding by the board that it is necessary in order to fairly
hear all cases arising from a general reassessment, the board may begin
meeting after May thirty-first in any applicable year to timely consider
any appeal or complaint resulting from an evaluation made during a
general reassessment of all taxable real property and possessory
interests in the county. There shall be no presumption that the
assessor's valuation is correct. (L. 1945 p. 1930 § 14, A. 1949 S.B.
1023, A.L. 1983 S.B. 63, et al., A.L. 1992 S.B. 630)
1. The following rules shall be observed by such county boards
of equalization:
(1) They shall raise the valuation of all tracts or parcels of land and
all tangible personal property as in their opinion have been returned
below their real value; but, after the board has raised the valuation of
such property, notice shall be given that said valuation of such property
has been increased and a hearing shall be granted; such notice shall be
in writing and shall be directed to the owner of the property or the
person controlling the same, at his last address as shown by the records
in the assessor's office, and shall describe the property and the value
thereof as increased; such notice may be by personal service or by mail
and if the address of such person or persons is unknown, notice may be
given by publication in two newspapers published within the county; such
notice shall be served, mailed or published at least five days prior to
the date on which said hearing shall be held at which objections, if any,
may be made against said increased assessment;
(2) They shall reduce the valuation of such tracts or parcels of land or
of any tangible personal property which, in their opinion, has been
returned above its true value as compared with the average valuation of
all the real and tangible personal property of the county.
2. Such hearings shall end on the last Saturday of July of each year;
provided, that the estimated true value of personal property as shown on
any itemized personal property return shall not be conclusive on the
assessor or prevent the assessor from increasing such valuation. Provided
further that said board of equalization may meet thereafter at least once
a month for the purpose of hearing allegations of erroneous assessments,
double assessments and clerical errors, and upon satisfactory proof
thereof shall correct such errors and certify the same to the county
clerk and county collector.
3. The board of equalization in all counties with a charter form of
government shall provide the taxpayer with written findings of fact and a
written basis for the board's decision regarding any parcel of real
property which is the subject of a hearing before any board of
equalization.
4. The provisions of subsection 3 of this section shall only apply in any
county with a charter form of government with more than one million
inhabitants. (L. 1945 p. 1930 § 15, A.L. 1951 p. 872, A.L. 2002 H.B.
1150, et al. § 138.100 and § 2, A.L. 2005 H.B. 58)
Complaints as to rulings of the county board of equalization in
such counties shall be filed according to law with the state tax
commission not later than August fifteenth of the year in which such
ruling was made. (L. 1945 p. 1930 § 17)
(1984) A county assessor does not have standing to appeal a ruling of a
local county board of equalization to the Tax Commission. O'Flaherty v.
State Tax Commission (Mo. banc), 680 S.W.2d 153.
1. The merchants' book and manufacturers' book prepared as
prescribed by law shall be returned by the assessor to the county board
of equalization on the third Monday in June of each year, which said
board is hereby required to meet at the office of the clerk of the county
commission on the third Monday in June of each year for the purpose of
equalizing the valuation of merchants' and manufacturers' statements, and
to that end shall have the same powers and shall proceed in the same
manner as provided by law, for the equalization of real and other
tangible personal property, so far as is consistent with the provisions
of this chapter.
2. After the board shall have raised the valuation of any statement, it
shall give notice of the fact to the person, corporation or firm whose
statement shall have been raised in amount, by not less than five days'
notice through the mail, prior to the day of hearing, specifying the
amount of such raise and advising the taxpayer that he may offer
objections to such increase as made.
3. The last meeting of said board shall be held not later than the last
Saturday in July of each year. (L. 1945 p. 1930 § 13)
(1975) Held that date set for last meeting of board of equalization is
directory, not mandatory, and that meeting held after that date was not
without jurisdiction. St. Louis County v. State Tax Commission (Mo.), 529
S.W.2d 384.
After the county board of equalization has completed the
equalization of the merchants' and manufacturers' statements, the clerk
of the county commission shall extend on the books all proper taxes at
the same rate as assessed for the time on real estate, and he shall, on
or before the fifteenth day of October thereafter, make out and deliver
to the collector a copy of such books, properly certified, and take the
receipt of the collector therefor, which receipt shall specify the
aggregate amount of each kind of taxes due thereon, and the clerk shall
charge the collector with the amount of the taxes. (L. 1945 p. 1930 § 13,
A.L. 1959 H.B. 107)
1. Notwithstanding the provisions of section 138.010, or any
other provision of law to the contrary, the county assessor of any county
of the first classification with a population of at least nine hundred
thousand inhabitants shall not be a member of the county board of
equalization.
2. In any county of the first classification with a population of at
least nine hundred thousand inhabitants, where an order of the board of
equalization or the state tax commission, including a settlement order,
relating to the assessment of property, the assessment shall remain the
same for the subsequent even-numbered year unless there has been new
construction or property improvements between January first of the
odd-numbered year and January first of the following even-numbered year.
3. In any county of the first classification with a population of at
least nine hundred thousand inhabitants, where a hearing is conducted by
the board of equalization pursuant to this chapter, if the property owner
requests that he be heard by a majority of the board of equalization, and
a majority of the board of equalization is not in attendance for any
reason, the position of the property owner shall prevail without further
action. (L. 1992 S.B. 630 § 1)
1. In all constitutional charter cities not situated within any
county there shall be a board of equalization consisting of the assessor,
who shall be its president, and four taxpaying, property-owning citizens
resident in the city for five years next before their appointment, who
shall be appointed annually by the mayor on or before the second Monday
in May of each year.
2. Each member shall take an oath similar to that required by law of
members of county boards of equalization.
3. Their compensation shall be fixed by ordinance.
4. Vacancies or absences on the board of equalization caused by death,
incapacity to perform duties, failure to attend three consecutive
meetings, or resignation shall be filled forthwith by appointment by the
mayor. (L. 1945 p. 1859 § 9, A. 1949 S.B. 1023, A.L. 1971 H.B. 443 & 585)
1. The board shall hear complaints and appeals, and adjust,
correct, and equalize the valuations and assessments of any real or
tangible personal property taxable by the city and assess and equalize
the value of any real or tangible personal property taxable by the city
omitted from the assessment plat books or records then under examination
by them, and adjust and correct the assessment plat books or records
accordingly. If the board proposes to increase any assessment or to
assess any omitted property, it shall give notice of the fact to the
person owning or controlling the property affected, his agent or
representative, by personal notice, by mail, or if the address of the
person, agent or representative is unknown, then by publication in one
issue of at least two daily newspapers published within the city.
2. The notice as to omitted property shall state the kind and class of
property and the value fixed thereon by the board and shall name the time
and place, not less than five days thereafter, when and where the person
may appear before the board and show cause, if any, why the assessment
should not be made.
3. A like notice shall be given if the board proposes to increase any
assessment, and in addition thereto shall state the amount of the
increase.
4. For cause shown, if any, that the assessment was erroneously or
improperly made, the board may change, alter or cancel the assessment.
(L. 1945 p. 1859 § 10, A.L. 1959 H.B. 107)
(1958) County board of equalization's authority is limited to equalizing
valuations of property within its jurisdiction and the tax commission's
jurisdiction on appeal is purely derivative. The tax commission's
original jurisdiction to equalize valuations as between counties does not
give it authority to attempt to equalize assessments of specific property
as between one county and property in another on an appeal from a county
board of equalization. Foster Bros. Mfg. Co. v. State Tax Comm. of Mo.
(Mo.), 319 S.W.2d 590.
1. Except as provided in subsection 4 of this section, the board
shall meet on the third Monday in May, annually, and remain in continuous
session for at least three hours of each day, except Saturday, Sunday and
holidays, for four weeks.
2. The board may subpoena witnesses and order the production of books and
papers, and any member may administer oaths, in relation to any matter
within its jurisdiction.
3. The board shall hear and determine all appeals summarily, and keep a
record of its proceedings, which shall remain in the assessment division.
4. Upon a finding by the board that it is necessary in order to fairly
hear all cases arising from a general reassessment, the board may begin
meeting after May thirty-first in any applicable year to timely consider
any appeal or complaint resulting from an evaluation made during a
general reassessment of all taxable real property and possessory
interests in the city. (L. 1945 p. 1859 § 12, A.L. 1971 H.B. 443 & 585,
A.L. 1983 S.B. 63, et al.)
Any person may appeal in writing to the board of equalization
from the assessment of his property, which appeal shall specify the
matter of which he complains and which shall be filed at the office of
the assessor of the city on or before the second Monday in May of each
year, and any person so appealing shall have the right of appeal from
decisions of the local board to the state tax commission as provided by
law. There shall be no presumption that the assessor's valuation is
correct. (L. 1945 p. 1859 § 13, A.L. 1971 H.B. 443 & 585, A.L. 1992 S.B.
630)
There is hereby created within the state department of revenue a
commission to be known and designated as the "State Tax Commission". The
director of revenue shall have no supervision, authority or control over
such actions or decisions of the state tax commission as relates to its
duties prescribed by law. The state tax commission shall be composed of
three members, chosen from the two major political parties, who shall be
appointed by the governor, with the advice and consent of the senate, one
of whom shall be designated chairman, and to hold office for staggered
terms of six years; provided, however, that of members first appointed,
one member shall be appointed for a term of two years, one member for a
term of four years, and one member for a term of six years. Each
commissioner shall hold office until his successor shall qualify. (RSMo
1939 §§ 11009, 11013, 11017, A.L. 1945 p. 1805 § 2)
Prior revisions: 1929 §§ 9819, 9823, 9828; 1919 §§ 12828, 12832, 12837
(1958) Order of the state tax commission equalizing tax assessments as
between counties did not affect individual rights and is not subject to
review under Sec. 536.100. May Department Stores v. State Tax Comm.
(Mo.), 308 S.W.2d 748.
1. Each commissioner shall be a qualified voter and taxpayer and
resident of the state for at least five years next preceding his
appointment. At all times the state tax commission shall be so
constituted that not more than two members shall be of the same political
party.
2. In the event of a vacancy occurring while the general assembly is not
in session, the governor may appoint a temporary member of the commission
to serve until such time as a permanent appointment can be made with the
advice and consent of the senate.
3. Each commissioner shall devote his full time and efforts to the
discharge of his duties and shall not accept any private employment of
any kind or nature while serving on the commission nor hold any other
office under the laws of this state, or any city, or county, or city and
county, in this state, nor any office under the government of the United
States.
4. No commissioner or employee of the commission shall hold any position
of profit, engage in any occupation or business interfering with, or
inconsistent with, his duties as commissioner or employee. No person is
eligible to appointment or shall hold the office of commissioner, or be
appointed by the commission, or hold any office or position under the
commission, who holds any official office or position or who is a
stockholder or who is in any wise pecuniarily interested in any common
carrier, public utility, or any other corporation whose original
assessment is made by the commission, as provided by this chapter. The
words "original assessment" as used herein shall not be held or construed
to include the assessment of corporation franchise tax. (RSMo 1939 §§
11013, 11017, A.L. 1945 p. 1805 § 2, L. 1955 p. 833 § 3, A.L. 1959 H.B.
107)
Prior revisions: 1929 §§ 9823, 9828; 1919 §§ 12832, 12837
Before entering upon the duties of his office, each commissioner
shall take and subscribe to the following oath: State of Missouri,)
) -ss County of ........)
I, ...., do solemnly swear that I will support the Constitution of the
United States and the Constitution of the state of Missouri; that I will
faithfully and impartially discharge my duties as a member of the state
tax commission; and that I will according to my best knowledge and
judgment cause to be enforced all the laws of this state pertaining to
the duties of the state tax commission, so help me God.
.................. Subscribed and sworn to this .... day of .... 20.. .
(RSMo 1939 § 11014, A.L. 1945 p. 1805 § 4)
Prior revisions: 1929 § 9825; 1919 § 12834
Before entering upon the discharge of his official duty, each
member of the commission shall execute a bond payable to the state of
Missouri in the penal sum of ten thousand dollars, to be approved by the
governor, for the faithful discharge of official duties, and his official
oath, duly subscribed to, shall be endorsed upon their official bond,
which bond and oath, when so executed, shall be filed in the office of
the secretary of state. (RSMo 1939 § 11015, A.L. 1945 p. 1805 § 5)
Prior revisions: 1929 § 9826; 1919 § 12835
Each commissioner shall annually receive thirty-eight thousand
five hundred dollars plus any salary adjustment provided pursuant to
section 105.005, RSMo, as compensation for his services, and reasonable
traveling and other expenses actually paid and necessary to the
performance of the duties of his office. (RSMo 1939 § 11020, A.L. 1945 p.
1805 § 3, L. 1951 p. 838 § 138.415, L. 1955 p. 833 § 2, A.L. 1959 H.B.
107, A.L. 1977 H.B. 77 merged with H.B. 841, A.L. 1984 S.B. 528)
Prior revisions: 1929 § 9831; 1919 § 12840
Revisor's note: Salary adjustment index is printed, as required by §
105.005, in Appendix E.
1. The commission shall conduct seminars for its area
supervisors and field representatives, both in its office in Jefferson
City and in various parts of the state, in order to ascertain the best
methods for the area supervisors and field representatives to use in
their work.
2. The commission shall investigate companies which have tangible
personal property for lease or companies which lease tangible personal
property, to cause said property to be properly taxed within this state.
3. For the additional duties imposed upon the members of the tax
commission under the provisions of this section, each member of the
commission shall annually receive four thousand dollars plus any salary
adjustment provided pursuant to section 105.005, RSMo. (L. 1967 p. 223 §
1, A.L. 1980 H.B. 1266, A.L. 1984 S.B. 528)
Revisor's note: Salary adjustment index is printed, as required by §
105.005, in Appendix E.
1. Each state tax commissioner serving on August 13, 1984, shall
prepare and submit to the governor a report on the progress and status of
the statewide reassessment program. Such report shall be submitted
annually by each commissioner until the expiration of the term that he is
serving on August 13, 1984.
2. For the performance of the duties imposed under the provisions of
subsection 1 of this section, each commissioner shall receive a sum that,
when added to the other compensation paid to that commissioner prior to
August 13, 1984, will equal the sum provided by adding together the
compensation specified by sections 138.230, 138.235, 138.440, and
138.445. This sum shall be paid in the same manner as other compensation
is paid. (L. 1984 S.B. 528)
Revisor's note: Salary adjustment index is printed, as required by §
105.005, in Appendix E.
1. The commissioners appointed under sections 138.190 to 138.490
shall, within ten days after their appointment, meet at their offices in
Jefferson City and enter upon the duties of their office.
2. A majority of such commission shall, at all times, constitute a quorum
to transact business, and any vacancy shall not impair the right of the
remaining commissioners to exercise all the powers of the commission so
long as a majority remains.
3. Any investigation, inquiry or hearing which this commission is
authorized to hold or undertake may be held or undertaken by or before
any one member of the commission.
4. All investigations, inquiries, hearings and decisions of a
commissioner, and every order made by a commissioner, when approved and
confirmed by a quorum of the commission, if so shown on its record of
proceedings, shall be deemed to be the order of the commission. (RSMo
1939 § 11016, A.L. 1945 p. 1805 § 12)
Prior revisions: 1929 § 9827; 1919 § 12836
(1961) Where one member of the tax commission conducted a hearing on an
appeal from the county board of equalization and the transcript of the
evidence therein was not available for eleven days after the decision was
rendered the commission could not possibly have complied with the
provisions of section 536.080 and consequently its decision was invalid.
T.J. Moss Tie Co. v. State Tax Comm. of Missouri (Mo.), 345 S.W.2d 191.
The state tax commission and the members thereof shall be
furnished with appropriate quarters in Jefferson City, together with
suitable equipment, furniture and supplies. (RSMo 1939 § 11019, A.L. 1945
p. 1805 § 6)
Prior revisions: 1929 § 9830; 1919 § 12839
1. The commission shall appoint an administrative secretary who
shall serve at the pleasure of the commission. The administrative
secretary shall keep full and true records of all proceedings of the
commission and copies of all rules, regulations, decisions and orders
made by the commission and he shall be responsible for the safe custody
and preservation of such records and documents. He shall be responsible
for the preparation and printing of the annual report as required by
section 138.440. Under the direction of the commission the administrative
secretary shall superintend the clerical business of the commission,
handle correspondence, supervise general office procedures and perform
such other duties as the commission prescribes.
2. The administrative secretary shall receive a salary in an amount to be
fixed by the commission within the limits of the appropriation made
therefor. (RSMo 1939 § 11021, A.L. 1945 p. 1805 § 3, A.L. 1951 p. 838,
A.L. 1957 p. 787, A.L. 1967 p. 223, A.L. 1973 H.B. 307)
Prior revisions: 1929 § 9848; 1919 § 12841
The commission may employ such clerical and other assistance as
may be necessary within the appropriations made therefor by the general
assembly. (RSMo 1939 § 11021, A.L. 1945 p. 1805 § 7)
Prior revisions: 1929 § 9848; 1919 § 12841
1. For the purpose of making any investigation, or the
performance of other duties with regard to any matters relating to
taxation, the commission may appoint by an order in writing an agent, or
agents, whose duties shall be prescribed in the order.
2. Agents may be paid a salary, fee or commission in the discretion of
the state tax commission; if a salary, the amount paid shall be fixed by
the commission within the limits of the appropriations made therefor; if
a fee or commission, the amount paid shall be in accordance with the
value of the service rendered, and must be agreed upon and approved by
the state tax commission before the agent renders service under his
appointment.
3. Such claim shall be certified by the state tax commission and paid as
provided by law for other claims against the state.
4. Any expenditure authorized or incurred for payment of services
rendered by any agent in excess of amount appropriated for the purpose is
hereby made chargeable to the state tax commission and the commission
with their bondsmen shall be held liable for any such excess. (RSMo 1939
§ 11023, A.L. 1945 p. 1805 § 9, A.L. 1951 p. 838, A.L. 1957 p. 790, A.L.
1973 H.B. 307, A.L. 1980 H.B. 1266)
Prior revisions: 1929 § 9850; 1919 § 12843
In the discharge of his duties an agent has all the powers of an
inquisitional nature granted in sections 138.190 to 138.490 to the
commission and all powers lawful throughout the state given by law to a
notary public relative to depositions. (RSMo 1939 § 11024, A.L. 1945 p.
1805 § 10, A.L. 1959 H.B. 107)
Prior revisions: 1929 § 9851; 1919 § 12844
1. The commission may conduct a number of investigations
contemporaneously through different agents, and may delegate to an agent
the taking of all testimony bearing upon any investigation or hearing.
2. The decision of the commission shall be based upon its examination of
all testimony and records.
3. The recommendations made by such agent shall be advisory only, and
shall not preclude the taking of further testimony if the commission
orders further investigation. (RSMo 1939 § 11025, A.L. 1945 p. 1805 § 11)
Prior revisions: 1929 § 9852; 1919 § 12845
It shall be the duty of the state tax commission to make out and
forward to each county clerk, from time to time, for the use of such
clerks and other officers, suitable forms and instructions for carrying
this chapter into effect; and all such instructions shall be strictly
complied with by the officers in the performance of their respective
duties, as required by this chapter. The state tax commission shall give
its opinion and advice on all questions of doubt as to the true intent
and meaning of the provisions of this chapter. (RSMo 1939 § 11237, A.L.
1945 p. 1823)
Prior revisions: 1929 § 10006; 1919 § 12996; 1909 § 11548
CROSS REFERENCES: State tax commission to design and supply forms for
first class counties, RSMo 137.335 State tax commission to provide forms
and instructions to county clerks in township organization counties, RSMo
137.480
1. The commission shall have an official seal with the words
"State Tax Commission" arranged in a circle outside the seal of the state.
2. All process or certificates issued or given by the commission shall be
attested by said seal.
3. Copies of the record of the commission certified by the secretary and
attested with the seal of the commission shall be received in evidence
with a like effect as copies of other public records.
4. The secretary of the commission shall be the custodian of the seal and
records and be authorized to affix the seal in all proper cases. (RSMo
1939 § 11018, A.L. 1945 p. 1805 § 13)
Prior revisions: 1929 § 9829; 1919 § 12838
1. The commission shall have no power to fix the rate of levy
for the state or any political or municipal subdivision thereof, nor
shall the commission have any power or authority to supervise the fixing
of any tax levied or to be levied.
2. County commissions, city councils, school boards, and all other bodies
legally authorized to make levies, shall be and remain free to make the
rate of levy for their respective local political subdivisions or
municipalities at any figure not prohibited by the constitution or laws
of the state. (RSMo 1939 § 11031, A.L. 1945 p. 1805 § 18)
Prior revisions: 1929 § 9858; 1919 § 12851
1. All regular sessions of the commission shall be held at the
office of the commission in Jefferson City. The commission may from time
to time at its discretion hold meetings for the accommodation of the
public at other places in the state and may incur obligations in respect
to necessary rental of space and equipment therefor.
2. The commission, members and agents thereof, or any duly authorized
representative, shall have access to all books, papers, documents,
statements and accounts on file, or of record, in any of the departments
of state, subject to all reasonable rules and regulations of the
respective departments relative to the care of public records, and to all
books, papers, documents, statements, and accounts on file, or of record,
in counties, townships, districts and municipalities.
3. Every public officer, without a charge or fee of any kind, shall
furnish the commission, upon proper application, a certified copy of any
document, or part thereof, on file in his office, and no public officer
shall be entitled to receive from the commission, or its duly authorized
agents, any fee for entering, filing, docketing or recording any document
required or authorized by law to be filed in his office. (RSMo 1939 §
11026, A.L. 1945 p. 1805 § 14, A. 1949 S.B. 1023)
Prior revisions: 1929 § 9853; 1919 § 12846
1. The commission may subpoena witnesses. All subpoenas shall be
signed and issued by a commissioner or by the secretary of the
commission, and shall extend to all parts of the state, and may be served
by any person authorized to serve process of courts of record or by any
person of full age designated for that purpose by the commission or by a
commissioner.
2. The person executing any such process shall receive the fees now
prescribed by law for similar services in civil cases in the circuit
courts in this state, and shall be paid in the same manner as provided
herein for the payment of the fees of the witnesses.
3. Each witness who shall appear before the commission or a commissioner
by its or his order, shall receive for his attendance the fees and
mileage now provided for witnesses in civil cases in the circuit courts
of this state, which shall be audited and paid by the state in the same
manner as other expenses of the commission are audited and paid, upon the
presentation of proper vouchers sworn to by such witnesses and approved
by the commission.
4. Whenever a subpoena is issued at the instance of a complainant,
respondent, or other party to any proceeding before the commission, the
cost of service thereof and the fee of the witness shall be borne by the
party at whose instance the witness is summoned.
5. Any witness subpoenaed except one whose fees and mileage may be paid
from the funds of the commission, may, at the time of service, demand the
fee to which he is entitled for travel to and from the place at which he
is required to appear, and one day's attendance. If such witness demands
such fees at the time of service, and they are not at that time paid or
tendered, he shall not be required to attend before the commission or
commissioner, as directed in the subpoena. No witness furnished with free
transportation shall receive mileage for the distance he may have
traveled on such free transportation. (RSMo 1939 § 11026, A.L. 1945 p.
1805 § 14, A. 1949 S.B. 1023)
Prior revisions: 1929 § 9853; 1919 § 12846
1. The commission shall have power to examine witnesses under
oath. Any member of the commission is hereby empowered to administer
oaths.
2. The commission, or any member, or authorized representative thereof,
shall have the right to examine books, papers or accounts of any
corporation, firm or individual owning property liable for assessment for
taxation, general or specific, under the laws of this state. (RSMo 1939 §
11026, A.L. 1945 p. 1805 § 14, A. 1949 S.B. 1023)
Prior revisions: 1929 § 9853; 1919 § 12846
It shall be the duty of the state tax commission, and the
commissioners shall have authority, to perform all duties enumerated in
this section and such other duties as may be provided by law:
(1) To raise or lower the assessed valuation of any real or tangible
personal property, including the power to raise or lower the assessed
valuation of the real or tangible personal property of any individual,
copartnership, company, association or corporation; provided, that before
any such assessment is so raised, notice of the intention of the
commission to raise such assessed valuation and of the time and place at
which a hearing thereon will be held, shall be given to such individual,
copartnership, company, association or corporation as provided in
sections 138.460 and 138.470;
(2) To require from any officer in this state, on forms prescribed by the
commission, such annual or other reports as shall enable said commission
to ascertain the assessed and equalized value of all real and tangible
property listed for taxation, the amount of taxes assessed, collected and
returned, and such other matter as the commission may require, to the end
that it may have complete information concerning the entire subject of
revenue and taxation and all matters and things incidental thereto;
(3) To cause to be placed upon the assessment rolls at any time during
the year omitted property which may be discovered to have, for any
reason, escaped assessment and taxation, and to correct any errors that
may be found on the assessment rolls and to cause the proper entry to be
made thereon;
(4) To investigate the tax laws of other states and countries, to
formulate and submit to the legislature such recommendations as the
commission may deem expedient to prevent evasions of the assessment and
taxing laws, whether the tax is specific or general, to secure just,
equal and uniform taxes, and improve the system of assessment and
taxation in this state;
(5) To prescribe the form of all blanks and books that are used in the
assessment and collection of the general property tax, except as
otherwise provided by law. (RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15,
A.L. 1947 V. I p. 548)
Prior revisions: 1929 § 9854; 1919 § 12847
CROSS REFERENCE: Reimbursement of political subdivisions for loss of tax
on household goods, how computed--duties of director of revenue and of
state tax commission, RSMo 21.505
(1974) Where state tax commission reduced assessed valuation of
individual taxpayer, such decision was not subject to attack on ground
that by using its recommended formula the commission had improperly
applied intercounty equalization principles. City of St. Louis v. State
Tax Commission (Mo.), 505 S.W.2d 75.
1. Between the dates of June twentieth and the second Monday in
July, 1946, and between the same dates each year thereafter, the state
tax commission shall equalize the valuation of real and tangible personal
property among the several counties in the state in the following manner:
With the abstracts of all the taxable property in the several counties of
the state and the abstracts of the sales of real estate in such counties
as returned by the respective county clerks and the assessor of the city
of St. Louis, the commission shall classify all real estate situate in
cities, towns, and villages, as town lots, and all other real estate as
farming lands, and shall classify all tangible personal property as
follows: Banking corporations, railroad corporations, street railroad
corporations, all other corporations, horses, mares and geldings, mules,
asses and jennets, neat cattle, sheep, swine, goats, domesticated small
animals and all other livestock, poultry, power machinery, farm
implements, other tangible personal property.
2. The commission shall equalize the valuation of each class thereof
among the respective counties of the state in the following manner:
(1) It shall add to the valuation of each class of the property, real or
tangible personal, of each county which it believes to be valued below
its real value in money such percent as will increase the same in each
case to its true value;
(2) It shall deduct from the valuation of each class of the property,
real or tangible personal, of each county which it believes to be valued
above its real value in money such percent as will reduce the same in
each case to its true value. (RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15,
A.L. 1947 V. I p. 548)
Prior revisions: 1929 § 9854; 1919 § 12847
CROSS REFERENCE: Commission to equalize assessments and hear appeals
required, Const. Art. X § 14
(1958) County board of equalization's authority is limited to equalizing
valuations of property within its jurisdiction and the tax commission's
jurisdiction on appeal is purely derivative. The tax commission's
original jurisdiction to equalize valuations as between counties does not
give it authority to attempt to equalize assessments of specific property
as between one county and property in another on an appeal from a county
board of equalization. Foster Bros. Mfg. Co. v. State Tax Comm. of Mo.
(Mo.), 319 S.W.2d 590.
(1962) When a taxpayer pursues his administrative remedy and directly
appeals a tax commission order, neither a circuit court nor an appellate
court has the power to fix the valuation and thus assess specific
property. The courts may only determine whether the tax commission could
reasonably have made the finding. Peck's Products Company v. Bannister
(Mo.), 362 S.W.2d 596.
The state tax commission shall notify each school district of
the equivalent sales ratio for the previous year adopted for determining
the equalized assessed valuation of the property and the equalized
operating levy of the school district for distributions of school
foundation formula funds at least thirty days prior to the certification
of such ratio to the department of elementary and secondary education,
and shall provide the school district an opportunity for a meeting with
the commission, or a duly authorized agent thereof, on such ratio prior
to such certification. Prior to January 1, 1997, in certifying said
ratios to the department of elementary and secondary education, the
commission shall certify all ratios at thirty-three and one-third
percent. On and after January 1, 1997, in certifying such ratios to the
department of elementary and secondary education, the commission shall
certify all ratios higher than thirty-one and two-thirds percent at
thirty-three and one-third percent. On and after January 1, 1998, if the
state tax commission, after performing the computation of equivalent
sales ratio for the county and recomputing such computation to ensure
accuracy, finds that such equivalent sales ratio for the county is less
than or equal to thirty-one and two-thirds percent, the state tax
commission shall reduce the county's reimbursement by fifteen percent the
following year if it is not corrected by subsequent action of the state
tax commission. (L. 1980 H.B. 1062 § 1, A.L. 1994 S.B. 676, A.L. 1995
H.B. 211)
Effective 6-1-95
1. The secretary of the state tax commission shall transmit to
each county clerk and to the assessor in the city of St. Louis a report
showing the percent added to or deducted from the valuation of the
property of his county, specifying the percentage added to or deducted
from the real property and the tangible personal property respectively,
denoted by classes, and also the value of the real and tangible personal
property of his county as equalized by said commission; and the said
clerk shall furnish one copy thereof to the assessor, and except in St.
Louis City one copy shall be laid before the annual county board of
equalization.
2. This report shall be delivered to the clerks of the several counties
so that it may be in the possession of county boards of equalization on
or before the second Monday in July. The assessor in St. Louis City shall
make such adjustments of property valuations as directed by the state tax
commission.
3. It shall be the duty of the state tax commission to require of clerks
of the several county commissions of this state and of the assessor in
St. Louis City to keep up the aggregate valuation of real and tangible
personal property in their respective counties as fixed by the state tax
commission.
4. In any case where the final valuation fixed by a county board of
equalization, as reported to the state tax commission, differs materially
from the valuation fixed by the commission, such county board of
equalization may be called into session by order of the state tax
commission at any time between the date when such county board of
equalization adjourns sine die and the first day of November of the same
year. (RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548)
Prior revisions: 1929 § 9854; 1919 12847
1. The commission shall exercise general supervision over all
the assessing officers of this state, over county boards of equalization
and appeal in the performance of their duties under this chapter and all
other laws concerning the general property tax and shall institute proper
proceedings to enforce the penalties and liabilities provided by law for
public officers, officers of corporations and individuals failing to
comply with the provisions of this chapter, and of all laws relating to
the general property tax.
2. In the execution of these powers the said commission shall call upon
the attorney general or any prosecuting or circuit attorney in the state,
to assist this commission in the enforcement of laws with the supervision
of which this commission is charged, and when so called upon it shall be
the duty of the attorney general, and the prosecuting or circuit
attorneys in their respective counties, to assist in the commencement and
prosecutions of actions and proceedings for penalties, forfeitures,
removals and punishments for violation of the laws in respect to the
assessment and taxation of property, and to represent the commission in
any litigation which it may wish to institute or in which it may become
involved in the discharge of its duties. (RSMo 1939 § 11027, A.L. 1945 p.
1805 § 15, A.L. 1947 V. I p. 548, A.L. 1951 p. 838)
Prior revisions: 1929 § 9854; 1919 § 12847
At least one member of the commission or some duly authorized
representative shall visit officially the several counties of this state
at least once each year and inquire into the methods of assessment and
taxation and ascertain whether assessing and revenue officers are
faithfully discharging their duties as required by law and are diligent
in enforcing the laws relating to the general property tax. (L. 1951 p.
838)
1. The state tax commission shall have the exclusive power of
original assessment of the distributable property of railroads, railroad
cars, rolling stock, street railroads, bridges, telegraph, telephone,
electric power and light companies, electric transmission lines, pipeline
companies, express companies, and other similar public utility
corporations, companies and firms, and of the aircraft of airlines
companies in a manner not inconsistent with chapter 155, RSMo.
2. After original assessments of the state tax commission have been
completed, each corporation, person or public utility interested therein
shall be promptly notified of the action of the state tax commission and
shall have the right to apply for a rehearing. The state tax commission
shall grant and hold such rehearing and fix the date thereof.
3. If, after such rehearing and a consideration of the facts, the state
tax commission shall be of the opinion that the original decision or any
part thereof should be changed, the state tax commission may change or
modify the same and such assessed valuations as are finally determined
shall be certified to the clerks of the several county commissions and to
the assessor in St. Louis City at the same time that valuations of real
and tangible personal property are returned.
4. The state tax commission shall also have all power of original
assessment of real and tangible personal property in the possession of
any assessing officer on January first. (RSMo 1939 § 11027, A.L. 1945 p.
1805 § 15, A.L. 1947 V. I p. 548, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 9854; 1919 § 12847
Effective 6-20-86
1. Every owner of real property or tangible personal property
shall have the right to appeal from the local boards of equalization to
the state tax commission under rules prescribed by the state tax
commission, within the time prescribed in this chapter or thirty days
following the final action of the local board of equalization, whichever
date later occurs, concerning all questions and disputes involving the
assessment against such property, the correct valuation to be placed on
such property, the method or formula used in determining the valuation of
such property, or the assignment of a discriminatory assessment to such
property. The commission shall investigate all such appeals and shall
correct any assessment or valuation which is shown to be unlawful,
unfair, improper, arbitrary or capricious. Any person aggrieved by the
decision of the commission may seek review as provided in chapter 536,
RSMo.
2. In order to investigate such appeals, the commission may inquire of
the owner of the property or of any other party to the appeal regarding
any matter or issue relevant to the valuation, subclassification or
assessment of the property. The commission may make its decision
regarding the assessment or valuation of the property based solely upon
its inquiry and any evidence presented by the parties to the commission,
or based solely upon evidence presented by the parties to the commission.
3. Every owner of real property or tangible personal property shall have
the right to appeal to the circuit court of the county in which the
collector maintains his office, from the decision of the local board of
equalization not later than thirty days after the final decision of the
board of equalization concerning all questions and disputes involving the
exclusion or exemption of such property from assessment or from the tax
rolls pursuant to the Constitution of the United States or the
constitution or laws of this state, or of the taxable situs of such
property. The appeal shall be as a trial de novo in the manner prescribed
for nonjury civil proceedings.
4. Upon the timely filing of an appeal as provided in this section, the
state tax commission or the clerk of the circuit court, as applicable,
shall send to the county collector to whom the taxes on the property
involved would be due, a notice that an appeal has been filed, which
notice shall contain the name and address of the taxpayer filing the
appeal.
5. If the circuit court, after review of the appeal, finds that the
appeal is not a proper subject for the appeal to the circuit court as
provided in subsection 3 of this section, it shall transfer the appeal to
the state tax commission for consideration.
6. If an assessor classifies real property under a classification that is
contrary to or in conflict with a determination by the state tax
commission or a court of competent jurisdiction of said property, the
taxpayer shall be awarded costs of appeal and reasonable attorney's fees
on a challenge of the assessor's determination. (RSMo 1939 § 11027, A.L.
1945 p. 1805 § 15, A.L. 1947 V.I p. 548, A.L. 1978 S.B. 661, A.L. 1983
S.B. 63, et al., A.L. 1989 H.B. 181 & 633, A.L. 1999 S.B. 219)
Prior revisions: 1929 § 9854; 1919 § 12847
1. To hear and decide appeals pursuant to section 138.430, the
commission shall appoint one or more hearing officers. The hearing
officers shall be subject to supervision by the commission. No person
shall participate on behalf of the commission in any case in which such
person is an interested party.
2. The commission may assign such appeals as it deems fit to a hearing
officer for disposition. The commission may, in its discretion, reserve
such appeals as it deems fit to be heard and decided by the full
commission, a quorum thereof, or any commissioner, subject to the
provisions of section 138.240, and, in such case, the decision shall be
final, subject to judicial review in the manner provided in subsection 4
of section 138.470.
3. The manner in which appeals shall be presented and the conduct of
hearings shall be made in accordance with rules prescribed by the
commission for determining the rights of the parties; provided that, the
commission, with the consent of all the parties, may refer an appeal to
mediation. The commission shall promulgate regulations for mediation
pursuant to this section. No regulation or portion of a regulation
promulgated pursuant to the authority of this section shall become
effective unless it has been promulgated pursuant to the provisions of
chapter 536, RSMo. There shall be no presumption that the assessor's
valuation is correct. A full and complete record shall be kept of all
proceedings. All testimony at any hearing shall be recorded but need not
be transcribed unless the matter is further appealed.
4. Unless an appeal is voluntarily dismissed, a hearing officer, after
affording the parties reasonable opportunity for fair hearing, shall
issue a decision and order affirming, modifying, or reversing the
determination of the board of equalization, and correcting any assessment
which is unlawful, unfair, improper, arbitrary, or capricious. The
commission may, prior to the decision being rendered, transfer to another
hearing officer the proceedings on an appeal determination before a
hearing officer. The complainant, respondent-assessor, or other party
shall be duly notified of a hearing officer's decision and order,
together with findings of fact and conclusions of law. Appeals from
decisions of hearing officers shall be made pursuant to section 138.432.
5. All decisions issued pursuant to this section or section 138.432 by
the commission or any of its duly assigned hearing officers shall be
issued no later than sixty days after the hearing on the matter to be
decided is held or the date on which the last party involved in such
matter files his or her brief, whichever event later occurs. (L. 1983
S.B. 63, et al., A.L. 1986 S.B. 520, A.L. 1992 S.B. 630, A.L. 1999 S.B.
219)
A complainant, respondent-assessor, or other party subject to a
decision and order of a hearing officer, may file with the commission,
within thirty days following the date of notification or mailing of such
decision and order, an application to have such decision and order
reviewed by the commission. Such application shall contain specific
detailed grounds upon which it is claimed the decision is erroneous. The
commission may summarily allow or deny an application for review. If an
application is allowed, the commission may affirm, modify, reverse, or
set aside the decision and order of the hearing officer on the basis of
the evidence previously submitted in such case, may take additional
evidence, or may remand the matter to the hearing officer with
directions. Any additional hearing shall be conducted in accordance with
the requirements of subsection 3 of section 138.431. The commission shall
promptly notify the parties of its decision and order, together with its
findings of fact and conclusions of law. The decision of the commission
shall be subject to judicial review in the manner provided by subsection
4 of section 138.470. If an application for review is denied, the
decision and order of the hearing officer shall be deemed to be the final
decision of the commission for the purpose of judicial review and shall
be subject to the judicial review within the time and in the manner
provided for with respect to decisions of the commission pursuant to
subsection 4 of section 138.470; except that, the time limitations shall
run from the date of notice or mailing of the order of the commission
denying the application for review. (L. 1983 S.B. 63, et al.)
(2002) Thirty-day period begins to run on date of mailing of order and
not on date of order's receipt. Daly v. Warner-Jenkinson Mfg. Co., 92
S.W.3d 319 (Mo.App. E.D.).
In determining whether pleadings are filed within the time
allowed by law, such pleadings may be transmitted to the state tax
commission by registered mail. Pleadings so filed shall be deemed filed
with the commission as of the date deposited with the United States
Postal Service as shown by the record of such mailing. (L. 1983 S.B. 63,
et al.)
Any first class charter county or a city not within a county may
require by ordinance or charter the reimbursement to a taxpayer for the
amount of just and reasonable appraisal costs, attorney fees and court
costs resulting from an evidentiary hearing before the state tax
commission or a court of competent jurisdiction if such appeal results in
a final decision reducing the appraised value of residential property by
at least fifteen percent or the appraised value of utility, industrial
railroad and other subclass three property by at least twenty-five
percent from the appraised value determined by the board of equalization
for that tax year. The commission or court awarding such fees and costs
shall consider the reasonableness of the fees and costs within the
context of the particular case. Such fees and costs shall not exceed one
thousand dollars for a residential property appeal. Such fees and costs
for utility, industrial railroad or other subclass three property appeals
shall not exceed the lesser of four thousand dollars or twenty-five
percent of the tax savings resulting from the appeal. The provisions of
this section shall only apply to the first contested year when cases are
tried on a consolidated basis. (L. 1993 H.B. 541, A.L. 1994 H.B. 1115
merged with S.B. 662 & 459)
1. A report of the proceedings and decisions of the state tax
commission shall be printed annually.
2. The report shall contain a complete account of the work of the state
tax commission, including its proceedings and decisions while acting as a
board of equalization.
3. After the report has been prepared by the administrative secretary,
the members of the commission shall edit the report and make any
corrections or revision necessary.
4. The commission shall also from time to time select and designate the
works, papers or studies of the state tax commission relating to the
field of taxation that may in the judgment of the commission be of
interest to the public and cause same to be published in pamphlet or
booklet form.
5. For the additional duties imposed upon the members of the tax
commission under the provisions of this section each member of the
commission shall annually receive six thousand dollars plus any salary
adjustment provided pursuant to section 105.005, RSMo. (RSMo 1939 §
11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 1965 p. 259,
A.L. 1980 H.B. 1266, A.L. 1984 S.B. 528)
Prior revisions: 1929 § 9854; 1919 § 12847
Revisor's note: Salary adjustment index is printed, as required by §
105.005, in Appendix E.
1. The state tax commission of Missouri shall annually certify
to the director of revenue and to the commissioner of education a copy of
its most recent annual report containing the total valuation of all
taxable properties in the state according to the county or counties for
which the same is assessed. The commission shall also certify to the
director and to the commissioner any amendments or modifications to the
annual report; provided, however, that no amendments or modifications to
the annual report shall be accepted by the state tax commission or
certified by it to the director of revenue or the commissioner of
education at any time after December thirty-first of the year.
2. The annual report of the state tax commission and any amendments or
modifications thereto duly certified to the director of revenue and to
the commissioner of education shall constitute the official record of the
state of Missouri for purposes of section 142.345, RSMo, and section
163.011, RSMo.
3. The reports certified pursuant to this section shall not be construed
to represent the assessment ratio or general assessment level of any
county in this state.
4. For the additional duties imposed upon the members of the tax
commission under the provisions of this section, each member of the
commission shall annually receive nine thousand dollars plus any salary
adjustment provided pursuant to section 105.005, RSMo, payable in equal
monthly installments. (L. 1980 S.B. 926 § 1, A.L. 1984 S.B. 528)
Revisor's note: Salary adjustment index is printed, as required by §
105.005, in Appendix E.
1. The commission is empowered to call an annual group meeting
of two or more assessors at such time and place as it may designate, due
notice of which shall be given by the commission.
2. For attending such meetings assessors who will make the assessment for
that year shall be allowed a per diem of not less than nine nor more than
fifty dollars, which amount shall be set by the county governing body,
for the time actually spent, including going to and returning from the
meeting, and shall be reimbursed for transportation expenses actually
incurred in going to and returning from the meeting at the same rate as
that established by the commissioner of administration under the
provisions of section 33.090, RSMo.
3. When the claims are verified by oath and approved by the commission,
or any member thereof, they shall be presented to the county commission,
township board, or other taxing officers, and when duly audited a warrant
in payment shall be issued and paid out of any funds belonging to the
county or other municipal subdivision which the assessor officially
serves. (RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p.
548, A.L. 1957 p. 790, A.L. 1961 p. 607, A.L. 1981 H.B. 114 & 146, A.L.
1983 S.B. 57)
Prior revisions: 1929 § 9854; 1919 § 12847
1. After the various assessment rolls required to be made by law
shall have been passed upon by the several boards of equalization and
prior to the making and delivery of the tax rolls to the proper officers
for collection of the taxes, the several assessment rolls shall be
subject to inspection by the commission, or by any member or duly
authorized agent or representative thereof.
2. In case it shall appear to the commission after such investigation, or
be made to appear to said commission by written complaint of any
taxpayer, who has previously appealed to the local board of equalization,
that property subject to taxation has been omitted from said roll, or
individual assessments have not been made in compliance with law, the
said commission may issue an order directing the assessing officer whose
assessments are to be reviewed to appear with his assessment roll and the
sworn statements of the person or persons whose property or whose
assessments are to be considered, at a time and place to be stated in
said order, said time to be not less than five days from the date of the
issuance of said order, and the place to be at the office of the county
commission at the county seat, or at such other place in said county in
which said roll was made as the commission shall deem most convenient for
the hearing herein provided. All complaints shall be filed with the
commission not later than September thirtieth.
3. A copy of above order shall be published in at least one newspaper
published in the county at least five days before the time at which said
assessor is required to appear; or, where practicable, notice by mail may
be given prior to said hearing to all persons whose assessments are to be
considered. A copy of said order shall be served on the assessing officer
at least three days before he is required to appear with said roll. (RSMo
1939 § 11028, A.L. 1945 p. 1805 § 16, A.L. 1947 V. II p. 436)
Prior revisions: 1929 § 9855; 1919 § 12848
1. The commission, or any member thereof, or any duly authorized
agent, shall appear at the time and place mentioned in said order, and
the assessing officer, upon whom said notice shall have been served,
shall also appear with said assessment roll. The commission, or any
member thereof, or any duly authorized agent thereof, as the case may be,
shall then and there hear and determine as to the proper assessment of
all property and persons mentioned in said notice, and all persons
affected, or liable to be affected by review of said assessments thus
provided for, may appear and be heard at said hearing. In case said
commission, or any member or agent thereof who is acting in said review,
shall determine that the assessments so reviewed are not made according
to law, the county clerk shall, in a column provided for that purpose,
place opposite said property the lawful valuation of the same for
assessment.
2. As to the property not upon the assessment roll, the county clerk,
upon order of the state tax commission, acting in said review, shall
place the same upon said assessment roll by proper description and shall
place thereafter in the proper column the value required by law for the
assessment of said property. The county clerk, upon orders of the state
tax commission, shall also spread upon said roll a certificate showing
the day and date on which said assessment roll was reviewed by the
commission.
3. For appearing with said roll as required herein the assessing officer
shall receive the same per diem as is received by him while in attendance
at the meeting of the county board of equalization. His claim shall be
presented to and paid by the proper officer of the political subdivision,
or municipality, of which he is the assessing officer, in the manner as
his other compensation is paid.
4. The action of the commission, or member or agent thereof, when done as
provided in this section, shall be final, subject, however, to review in
the manner provided in sections 536.100 to 536.140, RSMo, except that the
venue of proceedings for review involving the assessment of real property
is in the county where the real property is situated.
5. When any property has been reviewed, assessed and valued by the
commission as herein authorized, such property shall not be assessed or
valued at a lower figure or a higher figure by the local assessing or
equalizing officer for the year the assessment is made. (RSMo 1939 §
11028, A.L. 1945 p. 1805 § 16, A.L. 1947 V. II p. 436, A.L. 1957 p. 800)
Prior revisions: 1929 § 9855; 1919 § 12848
(1976) Held, circuit court has no authority to direct tax commission to
use certain criteria in making its decision. Meadowbrook Country Club v.
State Tax Comm. (Mo.), 538 S.W.2d 310.
The state tax commission is hereby authorized to cause to be
destroyed, by burning, in the presence of the state tax commission, the
papers herein designated, after a period of five years after the filing
thereof, to wit: All tax returns of all individuals, firms, partnerships,
and corporations; provided, that no such returns shall be burned as long
as any tax based thereon shall be in litigation, or unpaid. (RSMo 1939 §
11033, A.L. 1945 p. 1805 § 19)
Prior revision: 1929 § 9860
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