§ 137.010 Definitions
§ 137.015 Classification of property
§ 137.016 Real property, subclasses of, defined — political subdivision may adjust ..
§ 137.017 Agricultural and horticultural property, how assessed
§ 137.018 Certain merchandise exempt from ad valorem taxes
§ 137.021 Grading of land for valuation, agricultural and horticultural land, factors ..
§ 137.022 Private car company, defined — subject to assessment and taxation, manner
§ 137.023 Rules and regulations — promulgation, procedure
§ 137.030 Levy for library purposes
§ 137.035 What taxes to be assessed, levied, and collected in counties
§ 137.037 Levy to pay cost of property reevaluation — election — form of ballot
§ 137.040 Procedure for assessing, levying, and collecting additional taxes — ..
§ 137.045 Assessment, levy, and collection not to be made except as provided — penalty
§ 137.055 County commission to fix rate of tax, when, exceptions — public hearing to ..
§ 137.060 Action of county commission to be entered of record
§ 137.065 Limit of county taxes — increase, election, ballot — reduction not ..
§ 137.070 Apportionment in counties having township organization
§ 137.072 School districts and political subdivisions may increase tax ceiling by ..
§ 137.073 Definitions — revision of prior levy, when, procedure — calculation of ..
§ 137.074 Merchants’ and manufacturers’ personal property excluded in tax rate ..
§ 137.075 What property liable for taxes
§ 137.076 Valuation by assessor, factors to be considered — income-based approach for ..
§ 137.078 Depreciation schedules for broadcasting equipment, definitions — true value ..
§ 137.079 Business personal property, excludes from total assessed valuation a ..
§ 137.080 Annual assessment date — subclasses of tangible personal property
§ 137.081 New political subdivisions, assessment, effective when
§ 137.082 New construction, assessment of upon occupancy, how — payment of taxes, ..
§ 137.083 Assessor in counties of third classification may make changes in assessor’s ..
§ 137.085 Government lands become taxable, when — state lien on real property, extent of
§ 137.090 Tangible personal property to be assessed in county of owner’s residence — ..
§ 137.092 Rental or leasing facilities to submit lessee lists
§ 137.095 Corporate property, where taxed — tractors and trailers
§ 137.098 College fraternity and sorority real property, how assessed
§ 137.100 Certain property exempt from taxes
§ 137.101 Charitable organizations, exemption from property taxes — assessor’s duties
§ 137.110 Assessment blanks, books and supplies, furnished, when
§ 137.112 Deferred maintenance, defined
§ 137.113 Scope of sections
§ 137.114 Assessment of deferred maintenance improvements postponed — eligibility ..
§ 137.115 Real and personal property, assessment — classes of property, assessment — ..
§ 137.116 Department of revenue to furnish lists of motor vehicles
§ 137.117 Recorder to furnish list of real estate transfers (third and fourth class ..
§ 137.119 Filing of subdivision plat not to affect classification or increase ..
§ 137.120 Property list, contents
§ 137.122 Depreciable tangible personal property — definitions — standardized ..
§ 137.123 Wind energy property, true value calculation for assessment purposes — ..
§ 137.125 Procedure in case of absence from property and of death
§ 137.130 Assessor to make physical inspection, when — assessment
§ 137.135 Duplicate list to be left if made during absence of owner
§ 137.150 Assessor and other officers to administer oaths — failure of assessor — penalty
§ 137.155 Form of oath — refusal to make oath — penalty
§ 137.160 Assessment of discovered real property — notice to state tax commission
§ 137.165 Procedure of assessing real estate omitted from tax books
§ 137.170 Each tract of land charged with its own taxes — notice to owner
§ 137.175 Failure to assess taxable property — method of subsequent assessments
§ 137.177 Building permits in certain second class counties, when required — ..
§ 137.180 Valuation increased — assessor to notify owner — appeals to county board of ..
§ 137.185 Tracts less than one-sixteenth of a section
§ 137.190 Penalty for violation of section 137.185
§ 137.195 County commissions to procure plats from United States land office
§ 137.200 Plats or maps lost — duty of county commissions
§ 137.205 Assessor to have free access to plats and maps — board to compare — omissions
§ 137.210 Assessor to examine and compare lists — assessor’s book
§ 137.215 Books to be divided into two parts — land list and personal property list — ..
§ 137.220 Assessor to prepare plats to all tracts and lots
§ 137.225 Assessor to be provided with real estate book and personal assessment book
§ 137.230 When section 137.225 does not apply
§ 137.235 Assessor’s books to have three columns for values — extension of taxes
§ 137.237 Tax-exempt properties, assessor to compile list for state tax commission
§ 137.240 County commissions to furnish additional books when necessary
§ 137.243 Projected tax liability, assessor to provide clerk with assessment book — ..
§ 137.245 Assessor to prepare and return assessor’s book, verification — clerk to ..
§ 137.250 List lost or destroyed — new assessment to be made
§ 137.260 County clerk to correct tax book
§ 137.265 Assessment not illegal because of informality in making
§ 137.270 County commission to hear and determine erroneous assessments
§ 137.275 Appeals to county board of equalization — lodged where
§ 137.280 Failure to deliver list, penalty, exceptions, second notice by assessor ..
§ 137.285 Double assessment for making fraudulent list
§ 137.290 Clerk to extend taxes in assessor’s book, authentication as tax book, ..
§ 137.295 Clerk to make statement
§ 137.298 Cities may pass ordinance to include charges for outstanding parking ..
§ 137.300 Supplemental tax book
§ 137.305 Supplemental tax book same validity and force
§ 137.320 Penalty for clerk’s neglect or refusal — evidence
§ 137.325 Sections 137.325 to 137.420 applicable to first class counties
§ 137.335 Blanks for assessment to be designed by state tax commission — time of ..
§ 137.340 Taxpayer to file return listing all tangible personal property
§ 137.345 Failure to deliver list, penalty, exceptions — second notice to be given by ..
§ 137.350 Assessment of estates — duty of guardian
§ 137.355 Notice of increased assessment of listed property — notice to owners, when, ..
§ 137.360 Form of oath — penalty for refusal — lists filed with county clerk
§ 137.375 Assessor to deliver book, when — affidavit — duty of county clerk — penalty ..
§ 137.380 Procedure when assessor’s lists cannot be included in one book
§ 137.385 Appeal from assessment — form — time for filing
§ 137.390 County commission to determine tax rate
§ 137.392 Clerk to deliver tax books to collector, when — extension of time
§ 137.395 County commission to establish system of bookkeeping
§ 137.400 County reimbursed for abstract furnished to any city, town or village
§ 137.405 Certain sections not applicable to property assessed by state tax commission
§ 137.410 Inconsistent laws not applicable
§ 137.415 County commission of first class charter county to furnish recorder with ..
§ 137.420 False certification a misdemeanor
§ 137.425 Tax levy, how made in counties with township organization — assessment ..
§ 137.435 Real property assessed, how and where
§ 137.440 Assessment of real and tangible property
§ 137.445 Assessor’s books — how made
§ 137.450 Assessment lists to be filed with county clerk
§ 137.465 County clerk to submit lists of property — abstracts of all real property
§ 137.470 County clerk to estimate state, county, township, school, bridge and other tax
§ 137.475 County clerk to deliver assessment roll to collector
§ 137.480 State tax commission to instruct and advise county clerks
§ 137.485 Constitutional charter cities subject to the provisions of sections 137.485 ..
§ 137.490 Dates of beginning and completing assessment — assessment must be uniform — ..
§ 137.495 Property owners to file return listing tangible personal property, when — ..
§ 137.500 Assessment blanks, distribution, how signed — penalty
§ 137.505 Failure to file return — duty of assessor
§ 137.510 Assessor’s books — method of preparation — date to be completed
§ 137.512 Notice as to time and place of inspection of assessment records
§ 137.515 Assessor to make abstract of books, when — copies certified
§ 137.520 Assessor to extend book — make tax bills
§ 137.525 Duties of city comptroller
§ 137.535 Assessor to make daily record of transfers of property
§ 137.540 False returns — board of equalization notified — duties of board
§ 137.545 False returns — penalty
§ 137.550 Provisions of sections 137.485 to 137.550 to supersede any conflicting ..
§ 137.554 Portion of tax expended on city streets, city to designate where and how spent
§ 137.555 Special road and bridge tax, how levied, collected and disbursed
§ 137.556 One-fourth of tax expended on city streets in certain counties — exception, ..
§ 137.557 Establishment of county-urban road systems — portion of special road and ..
§ 137.558 County-urban road system — refunds to cities — county-arterial roads (St. ..
§ 137.559 Portion of road bond construction fund may be expended on system roads
§ 137.560 Special road and bridge fund to be a separate fund on all accounting ..
§ 137.565 Election for tax — petition — duty of county commission
§ 137.570 Form of ballot
§ 137.575 County commission to make levy — how collected
§ 137.580 County commission to refund special road and bridge tax to incorporated ..
§ 137.585 Township special road and bridge tax, how levied, collected and disbursed
§ 137.590 Such funds to be shown as separate items
§ 137.595 Taxes — how collected — how kept
§ 137.600 Railroad, telegraph and telephone taxes — rate — how collected and disbursed
§ 137.715 Clerks and deputies, appointment, compensation, how paid
§ 137.720 Percentage of ad valorem property tax collections to be deducted for ..
§ 137.721 Percentage of ad valorem property tax collections to be deposited in county ..
§ 137.722 Percentage of ad valorem property tax collection to be deposited in county ..
§ 137.725 Assessors, clerks, deputies, salaries and expenses to be paid from ..
§ 137.750 Assessment and equalization maintenance plan, payment of portion of ..
§ 137.900 Definitions
§ 137.910 Personal property in transit through state or consigned in transit to ..
§ 137.920 Warehouse duty to keep records of in-transit property, in-transit defined
§ 137.930 Forms for no-situs, tax exemptions, procedure
§ 137.940 Reconsignment of in-transit property to final destination in state, ..
§ 137.950 Evasion of taxes — civil action to recover taxes, costs and attorney’s fee
§ 137.960 False statements to assessors — penalty
§ 137.975 Annual reports to be filed, form, content
§ 137.977 Failure to file, penalty — waiver of penalty, when — report deemed filed, when
§ 137.979 Commission to assess, adjust and equalize aggregate valuation — operations ..
§ 137.981 Administrative and judicial review procedure authorized for private car ..
§ 137.983 Private car companies not subject to ad valorem taxation, when
§ 137.985 Commission to apportion aggregate value to each county levying an ad ..
§ 137.1000 v2 Title, effective date
§ 137.1003 Definitions
§ 137.1006 Powers of commission
§ 137.1009 Commission to prescribe report forms — penalty for failure to submit ..
§ 137.1012 Aggregate valuation of distributable freight line company property by the ..
§ 137.1015 Review of original assessment, when — procedures
§ 137.1018 Statewide average rate of property taxes levied, ascertained by the ..
§ 137.1021 Deposit of taxes collected into county private car tax trust fund — ..
§ 137.1024 Director to notify attorney general of failure to pay taxes due
§ 137.1027 Attorney general to institute a suit, when — property subject to seizure, when
§ 137.1030 Contingent procedures for freight line company taxes, effective when
§ 137.1040 Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting ..
§ 137.1050 Homestead property tax credit — definitions — credit amount — ordinance or ..
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Terms Used In Missouri Laws > Chapter 137 - Assessment and Levy of Property Taxes

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • 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.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • 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
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Committee substitute: Short for committee amendment in the nature of a substitute.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal 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.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Docket: A log containing brief entries of court proceedings.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • Ex officio: Literally, by virtue of one's office.
  • Executor: includes administrator where the subject matter applies to an administrator. See Missouri Laws 1.020
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • General election: means the election required to be held on the Tuesday succeeding the first Monday of November, biennially. See Missouri Laws 1.020
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Grantor: The person who establishes a trust and places property into it.
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Heretofore: means any time previous to the day when the statute containing it takes effect. See Missouri Laws 1.020
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • Place of residence: means the place where the family of any person permanently resides in this state, and the place where any person having no family generally lodges. See Missouri Laws 1.020
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probate: Proving a will
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • 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
  • voter: is used in the laws of this state it shall mean registered voter, or legal voter. See Missouri Laws 1.035
  • Ward: if used in a section in a context relating to the property rights and obligations of a person, means a protectee as defined in chapter 475. See Missouri Laws 1.020