138.135. Assessor not to be member of board of equalization--assessment to remain same, when--majority of board not in attendance, effect (St. Louis County).

MISSOURI STATUTES AND CODES

138.135. Assessor not to be member of board of equalization--assessment to remain same, when--majority of board not in attendance, effect (St. Louis County).

Assessor not to be member of board of equalization--assessment toremain same, when--majority of board not in attendance, effect(St. Louis County).

138.135. 1. Notwithstanding any other provision of law to thecontrary, the county assessor of any county of the first classificationwith a population of at least nine hundred thousand inhabitants shall notbe a member of the county board of equalization.

2. In any county of the first classification with a population of atleast nine hundred thousand inhabitants, when there is an order of theboard of equalization or the state tax commission, including a settlementorder, relating to the assessment of property, the assessment shall remainthe same for the subsequent even-numbered year unless there has been newconstruction or property improvements between January first of theodd-numbered year and January first of the following even-numbered year.

3. In any county of the first classification with a population of atleast nine hundred thousand inhabitants, when a hearing is conducted by theboard of equalization pursuant to this chapter, if the property ownerrequests to be heard by a majority of the board of equalization, and amajority of the board of equalization is not in attendance for any reason,the position of the property owner shall prevail without further action.