General Organization

PURPOSE: This rule is to comply with the requirements of section 536.023(3), RSMo which requires each state agency to adopt as a rule a description of its organization and general courses and methods of its operation and the methods and procedures where the public may obtain information or make submissions or requests. (1) The State Tax Commission supervises and directs assessment and taxation laws. (A) The commission has the duty to exercise general supervision over all assessing officers of the state and over county boards of equalization. In the execution of its duties and powers, the commission shall call upon the attorney general or any prosecuting or circuit attorney in the state for assistance in the enforcement of all laws relating to the general property tax. (B) The commission has the power to call an annual meeting of assessors. The commission has the duty each year to have one (1) member or a duly authorized representative visit officially the several counties of the state to inquire into the methods of assessment and taxation to ascertain whether assessment and revenue officers are faithfully discharging their duties as required by law. (C) The commission has the duty 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. (D) The commission has the duty to require from any officer in the state, on forms prescribed by the commission, (see 12 CSR 30-1.030) reports as shall enable the commission to ascertain the assessed and equalized value of all real and tangible personal property. (E) The commission has the duty to raise or lower the assessed valuation of any real or tangible personal property of any individual, partnership, company or corporation in compliance with the laws of this state. (F) The commission has the power to cause to be placed upon the assessment rolls, at any time during the year, property omitted from the tax rolls for any reason, and to correct errors on the assessment rolls. (G) The commission has the duty to equalize the valuation of real and tangible personal property among the several counties of the state. (2) The commission has the exclusive power of original assessment of railroads, bridges, telegraph, telephone, express companies and other similar public utility companies and firms. (3) The commission has the duty to investigate and hear taxpayer appeals from the local boards of equalization and to correct any assessment which is shown to be unlawful, unfair, improper, arbitrary or capricious. (4) The commission has the duty to publish and distribute an annual report of the proceedings and decisions of the commission. (5) The commission has the duty to certify the ratio of assessment to value in each county each year to the State Board of Education for utilization in the school aid formula. (6) The commission has the power to appoint, by an order, agents and hearing officers whose duties shall be prescribed in the order, for the purpose of making any investigations, or the performance of other duties regarding any matters relating to taxation. (7) The commission has the duty to investigate companies which have tangible personal property for lease, to cause the property to be properly taxed. (8) The State Tax Commission is located at 421 East Dunklin Street, Jefferson City, Missouri. The mailing address for the State Tax Commission is PO Box 146, Jefferson City, MO 651020146. The phone number is (573) 751-2414. AUTHORITY: sections 138.290, 138.380, 138.390, 138.395, 138.410, 138.415, 138.420, 138.430, 138.440 and 138.450, RSMo 2000.* Original rule filed Sept. 15, 1976, effective Jan. 13, 1977. Amended: Filed April 17, 1979, effective July 16, 1979. Rescinded and readopted: Filed Dec. 13, 1983, effective March 12, 1984. Amended: Filed April 13, 2006, effective Oct. 30, 2006. Amended: Filed Dec. 21, 2007, effective June 30, 2008. Non-substantive change filed April 21, 2023, published June 30, 2023. *Original Authority: 138.290, RSMo 1939, amended 1945, 1951, 1957, 1973, 1980; 138.380, RSMo 1939, amended 1945, 1947; 138.390, RSMo 1939, amended 1945, 1947; 138.395, RSMo 1980, amended 1994, 1995; 138.410, RSMo 1939, amended 1945, 1947, 1951; 138.415, RSMo 1951; 138.420, RSMo 1939, amended 1945, 1947, 1986; 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999; 138.440, RSMo 1939, amended 1945, 1947, 1965, 1980, 1984; and 138.450, RSMo 1939, amended 1945, 1947, 1957, 1961, 1981, 1983.