Missouri · Statutes
Chapter 137
174 sections
174 sections
- Mo. Rev. Stat. § 137.010Definitions.
- Mo. Rev. Stat. § 137.015Classification of property.
- Mo. Rev. Stat. § 137.016Real property, subclasses of, defined — political subdivision may adjust ...
- Mo. Rev. Stat. § 137.017Agricultural and horticultural property, how assessed.
- Mo. Rev. Stat. § 137.018Certain merchandise exempt from ad valorem taxes.
- Mo. Rev. Stat. § 137.021Grading of land for valuation, agricultural and horticultural land, factors ...
- Mo. Rev. Stat. § 137.022Private car company, defined — subject to assessment and taxation, manner.
- Mo. Rev. Stat. § 137.023Rules and regulations — promulgation, procedure.
- Mo. Rev. Stat. § 137.030Levy for library purposes.
- Mo. Rev. Stat. § 137.035What taxes to be assessed, levied, and collected in counties.
- Mo. Rev. Stat. § 137.037Levy to pay cost of property reevaluation — election — form of ballot.
- Mo. Rev. Stat. § 137.040Procedure for assessing, levying, and collecting additional taxes — ...
- Mo. Rev. Stat. § 137.045Assessment, levy, and collection not to be made except as provided — penalty.
- Mo. Rev. Stat. § 137.055County commission to fix rate of tax, when, exceptions — public hearing to ...
- Mo. Rev. Stat. § 137.060Action of county commission to be entered of record.
- Mo. Rev. Stat. § 137.065Limit of county taxes — increase, election, ballot — reduction not ...
- Mo. Rev. Stat. § 137.070Apportionment in counties having township organization.
- Mo. Rev. Stat. § 137.072School districts and political subdivisions may increase tax ceiling by ...
- Mo. Rev. Stat. § 137.073Definitions — revision of prior levy, when, procedure — calculation of ...
- Mo. Rev. Stat. § 137.074Merchants' and manufacturers' personal property excluded in tax rate ...
- Mo. Rev. Stat. § 137.075What property liable for taxes.
- Mo. Rev. Stat. § 137.076Valuation by assessor, factors to be considered — income-based approach for ...
- Mo. Rev. Stat. § 137.078Depreciation schedules for broadcasting equipment, definitions — true value ...
- Mo. Rev. Stat. § 137.079Business personal property, excludes from total assessed valuation a ...
- Mo. Rev. Stat. § 137.080Annual assessment date — subclasses of tangible personal property.
- Mo. Rev. Stat. § 137.081New political subdivisions, assessment, effective when.
- Mo. Rev. Stat. § 137.082New construction, assessment of upon occupancy, how — payment of taxes, ...
- Mo. Rev. Stat. § 137.083Assessor in counties of third classification may make changes in assessor's ...
- Mo. Rev. Stat. § 137.085Government lands become taxable, when — state lien on real property, extent of.
- Mo. Rev. Stat. § 137.090Tangible personal property to be assessed in county of owner's residence — ...
- Mo. Rev. Stat. § 137.092Rental or leasing facilities to submit lessee lists.
- Mo. Rev. Stat. § 137.095Corporate property, where taxed — tractors and trailers.
- Mo. Rev. Stat. § 137.098College fraternity and sorority real property, how assessed.
- Mo. Rev. Stat. § 137.100Certain property exempt from taxes.
- Mo. Rev. Stat. § 137.101Charitable organizations, exemption from property taxes — assessor's duties.
- Mo. Rev. Stat. § 137.110Assessment blanks, books and supplies, furnished, when.
- Mo. Rev. Stat. § 137.112Deferred maintenance, defined.
- Mo. Rev. Stat. § 137.113Scope of sections.
- Mo. Rev. Stat. § 137.114Assessment of deferred maintenance improvements postponed — eligibility ...
- Mo. Rev. Stat. § 137.115Real and personal property, assessment — classes of property, assessment — ...
- Mo. Rev. Stat. § 137.116Department of revenue to furnish lists of motor vehicles.
- Mo. Rev. Stat. § 137.117Recorder to furnish list of real estate transfers (third and fourth class ...
- Mo. Rev. Stat. § 137.119Filing of subdivision plat not to affect classification or increase ...
- Mo. Rev. Stat. § 137.120Property list, contents.
- Mo. Rev. Stat. § 137.122Depreciable tangible personal property — definitions — standardized ...
- Mo. Rev. Stat. § 137.123Wind energy property, true value calculation for assessment purposes — ...
- Mo. Rev. Stat. § 137.125Procedure in case of absence from property and of death.
- Mo. Rev. Stat. § 137.130Assessor to make physical inspection, when — assessment.
- Mo. Rev. Stat. § 137.135Duplicate list to be left if made during absence of owner.
- Mo. Rev. Stat. § 137.150Assessor and other officers to administer oaths — failure of assessor — penalty.
- Mo. Rev. Stat. § 137.155Form of oath — refusal to make oath — penalty.
- Mo. Rev. Stat. § 137.160Assessment of discovered real property — notice to state tax commission.
- Mo. Rev. Stat. § 137.165Procedure of assessing real estate omitted from tax books.
- Mo. Rev. Stat. § 137.170Each tract of land charged with its own taxes — notice to owner.
- Mo. Rev. Stat. § 137.175Failure to assess taxable property — method of subsequent assessments.
- Mo. Rev. Stat. § 137.177Building permits in certain second class counties, when required — ...
- Mo. Rev. Stat. § 137.180Valuation increased — assessor to notify owner — appeals to county board of ...
- Mo. Rev. Stat. § 137.185Tracts less than one-sixteenth of a section.
- Mo. Rev. Stat. § 137.190Penalty for violation of section 137.185.
- Mo. Rev. Stat. § 137.195County commissions to procure plats from United States land office.
- Mo. Rev. Stat. § 137.200Plats or maps lost — duty of county commissions.
- Mo. Rev. Stat. § 137.205Assessor to have free access to plats and maps — board to compare — omissions.
- Mo. Rev. Stat. § 137.210Assessor to examine and compare lists — assessor's book.
- Mo. Rev. Stat. § 137.215Books to be divided into two parts — land list and personal property list — ...
- Mo. Rev. Stat. § 137.220Assessor to prepare plats to all tracts and lots.
- Mo. Rev. Stat. § 137.225Assessor to be provided with real estate book and personal assessment book.
- Mo. Rev. Stat. § 137.230When section 137.225 does not apply.
- Mo. Rev. Stat. § 137.235Assessor's books to have three columns for values — extension of taxes.
- Mo. Rev. Stat. § 137.237Tax-exempt properties, assessor to compile list for state tax commission.
- Mo. Rev. Stat. § 137.240County commissions to furnish additional books when necessary.
- Mo. Rev. Stat. § 137.243Projected tax liability, assessor to provide clerk with assessment book — ...
- Mo. Rev. Stat. § 137.245Assessor to prepare and return assessor's book, verification — clerk to ...
- Mo. Rev. Stat. § 137.250List lost or destroyed — new assessment to be made.
- Mo. Rev. Stat. § 137.260County clerk to correct tax book.
- Mo. Rev. Stat. § 137.265Assessment not illegal because of informality in making.
- Mo. Rev. Stat. § 137.270County commission to hear and determine erroneous assessments.
- Mo. Rev. Stat. § 137.275Appeals to county board of equalization — lodged where.
- Mo. Rev. Stat. § 137.280Failure to deliver list, penalty, exceptions, second notice by assessor ...
- Mo. Rev. Stat. § 137.285Double assessment for making fraudulent list.
- Mo. Rev. Stat. § 137.290Clerk to extend taxes in assessor's book, authentication as tax book, ...
- Mo. Rev. Stat. § 137.295Clerk to make statement.
- Mo. Rev. Stat. § 137.298Cities may pass ordinance to include charges for outstanding parking ...
- Mo. Rev. Stat. § 137.300Supplemental tax book.
- Mo. Rev. Stat. § 137.305Supplemental tax book same validity and force.
- Mo. Rev. Stat. § 137.320Penalty for clerk's neglect or refusal — evidence.
- Mo. Rev. Stat. § 137.325Sections 137.325 to 137.420 applicable to first class counties.
- Mo. Rev. Stat. § 137.335Blanks for assessment to be designed by state tax commission — time of ...
- Mo. Rev. Stat. § 137.340Taxpayer to file return listing all tangible personal property.
- Mo. Rev. Stat. § 137.345Failure to deliver list, penalty, exceptions — second notice to be given by ...
- Mo. Rev. Stat. § 137.350Assessment of estates — duty of guardian.
- Mo. Rev. Stat. § 137.355Notice of increased assessment of listed property — notice to owners, when, ...
- Mo. Rev. Stat. § 137.360Form of oath — penalty for refusal — lists filed with county clerk.
- Mo. Rev. Stat. § 137.375Assessor to deliver book, when — affidavit — duty of county clerk — penalty ...
- Mo. Rev. Stat. § 137.380Procedure when assessor's lists cannot be included in one book.
- Mo. Rev. Stat. § 137.385Appeal from assessment — form — time for filing.
- Mo. Rev. Stat. § 137.390County commission to determine tax rate.
- Mo. Rev. Stat. § 137.392Clerk to deliver tax books to collector, when — extension of time.
- Mo. Rev. Stat. § 137.395County commission to establish system of bookkeeping.
- Mo. Rev. Stat. § 137.400County reimbursed for abstract furnished to any city, town or village.
- Mo. Rev. Stat. § 137.405Certain sections not applicable to property assessed by state tax commission.