138.030. Oath of members--powers and duties. - Missouri Statutes

Oath of members--powers and duties.

138.030. 1. The members of the county board of equalizationshall each take an oath, to be administered by the clerk, tofairly and impartially equalize the valuation of all real estateand tangible personal property taxable by the county.

2. The board shall hear complaints and equalize thevaluation and assessments upon all real and tangible personalproperty taxable by the county so that all the property shall beentered on the tax book at its true value. The board shall notreduce the valuation of the real or tangible personal propertybelow 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.