138.190. Creation of state tax commission--term of office. - Missouri Statutes

Creation of state tax commission--term of office.

138.190. There is hereby created within the state departmentof revenue a commission to be known and designated as the "StateTax Commission". The director of revenue shall have nosupervision, authority or control over such actions or decisionsof the state tax commission as relates to its duties prescribedby law. The state tax commission shall be composed of threemembers, chosen from the two major political parties, who shallbe appointed by the governor, with the advice and consent of thesenate, one of whom shall be designated chairman, and to holdoffice for staggered terms of six years; provided, however, thatof members first appointed, one member shall be appointed for aterm of two years, one member for a term of four years, and onemember for a term of six years. Each commissioner shall holdoffice until his successor shall qualify.

(RSMo 1939 §§ 11009, 11013, 11017, A.L. 1945 p. 1805 § 2)

Prior revisions: 1929 §§ 9819, 9823, 9828; 1919 §§ 12828, 12832, 12837

(1958) Order of the state tax commission equalizing tax assessments as between counties did not affect individual rights and is not subject to review under Sec. 536.100. May Department Stores v. State Tax Comm. (Mo.), 308 S.W.2d 748.