§ 138.010 Membership of county board of equalization — annual meetings.
§ 138.011 Board of equalization members, restriction on being certain local officials ..
§ 138.015 Representation of constitutional charter cities under 300,000 on board — …
§ 138.020 Members of board not to receive additional compensation, exception — …
§ 138.030 Oath of members — powers and duties.
§ 138.040 Power to send for persons and papers — quorum.
§ 138.050 Rules to be observed
§ 138.060 Appeals from assessor’s valuation, no presumption that valuation is ..
§ 138.070 Assessment of property omitted from assessor’s books — notice — hearings.
§ 138.080 Adjustment of tax books
§ 138.085 County board of equalization, certain first and second class counties
§ 138.090 Meetings of board (first class counties)
§ 138.100 Rules — hearings (first classification counties).
§ 138.110 Complaints to be filed with state tax commission, when (first class counties)
§ 138.120 Merchants’ and manufacturers’ books submitted, when — notice, hearing …
§ 138.130 Extension of taxes — delivery of books (first class counties).
§ 138.135 Assessor not to be member of board of equalization — assessment to remain …
§ 138.140 Board of equalization — members — oath — compensation — vacancies, how filled.
§ 138.150 Powers and duties — notice of increase.
§ 138.170 Length and period of meetings — subpoena witnesses — hearings.
§ 138.180 Appeal to board of equalization, how taken
§ 138.190 Creation of state tax commission — term of office.
§ 138.200 Qualifications of members — interim appointments — members to devote full …
§ 138.210 Oath of office
§ 138.220 Bond — amount.
§ 138.230 Compensation and expenses
§ 138.235 Commission to conduct seminars — investigate leasing companies — …
§ 138.240 Quorums — hearings — decisions.
§ 138.250 Location of office
§ 138.260 Secretary, appointment, duties — compensation, how set.
§ 138.280 Employment of clerical help
§ 138.290 Agents, appointed, when — compensation, how provided.
§ 138.300 Powers of agents
§ 138.310 Agent to conduct investigations — advisory recommendations.
§ 138.320 Forms and instructions
§ 138.330 Seal for commission — attestation of records — evidence — custodian of seal.
§ 138.340 Commission cannot fix rate of levy
§ 138.350 Public meetings — access to records — certification of documents.
§ 138.360 Issuance of subpoenas — fees — costs.
§ 138.370 Examination of witnesses and books
§ 138.380 Duties and powers of commission
§ 138.390 To classify and equalize property
§ 138.400 Certification of valuation changes — adjustments.
§ 138.410 General supervision — attorney general and prosecuting attorney to assist …
§ 138.415 Official visits to counties
§ 138.420 Power of original assessment — notification — modification of decision.
§ 138.430 Right to appeal, procedure, notice to collector, when — investigation — …
§ 138.431 Hearing officers of tax commission to hear appeals, when, procedure — …
§ 138.432 Decisions and orders of hearing officers, appeal of, procedure — when …
§ 138.433 Pleadings, when deemed filed
§ 138.434 Attorney fees and other costs awarded taxpayers on appeal in charter ..
§ 138.435 Office of state ombudsman for property assessment and taxation established ..
§ 138.440 Annual report — content — compensation for extra duties.
§ 138.445 Annual report to contain property valuations according to counties — …
§ 138.450 Annual meeting of assessors — expenses — warrant in payment.
§ 138.460 Inspection of assessment rolls — assessment of property omitted from rolls …
§ 138.470 Hearing — correction of books — compensation of assessor — court review — …
§ 138.480 Papers may be destroyed, when

Terms Used In Missouri Laws > Chapter 138

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: includes administrator where the subject matter applies to an administrator. See Missouri Laws 1.020
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Guardian: if used in a section in a context relating to property rights or obligations, means conservator of the estate as defined in Missouri Laws 1.020
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Oath: A promise to tell the truth.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • United States: includes such district and territories. See Missouri Laws 1.020
  • Venue: The geographical location in which a case is tried.
  • voter: is used in the laws of this state it shall mean registered voter, or legal voter. See Missouri Laws 1.035