138.400. Certification of valuation changes--adjustments. - Missouri Statutes

Certification of valuation changes--adjustments.

138.400. 1. The secretary of the state tax commission shall certifyto each county clerk and to the assessor in the city of St. Louis theaggregate values of property in the several counties within fourteen daysof the receipt of the abstracts from the county clerk.

2. It shall be the duty of the state tax commission to require ofclerks of the several county commissions of this state and of the assessorin St. Louis City to keep up the aggregate valuation of real and tangiblepersonal property in their respective counties as fixed by the state taxcommission, and to return such aggregate values to the state tax commissionupon the adjournment of the board of equalization. The clerks may amendthe aggregate values returned to the state tax commission at any time on orbefore December thirty-first of the year of assessment.

3. In any case where the final valuation fixed by a county board ofequalization, as reported to the state tax commission, differs materiallyfrom the valuation fixed by the commission, such county board ofequalization may be called into session by order of the state taxcommission at any time between the date when such county board ofequalization adjourns sine die and the first day of November of the sameyear.

(RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 2008 S.B. 711)

Prior revisions: 1929 § 9854; 1919 12847