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- Mo. Rev. Stat. § 137.072 · School districts and political subdivisions may increase tax ceiling by vote of governing body, when.
- Mo. Rev. Stat. § 137.073 · Definitions — revision of prior levy, when, procedure — calculation of state aid for public schools, taxing authority's duties.
- Mo. Rev. Stat. § 137.074 · Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information.
- Mo. Rev. Stat. § 137.075 · What property liable for taxes.
- Mo. Rev. Stat. § 137.076 · Valuation by assessor, factors to be considered — income-based approach for assessment of parcels.
- Mo. Rev. Stat. § 137.078 · Depreciation schedules for broadcasting equipment, definitions — true value in money, how determined — tables.
- Mo. Rev. Stat. § 137.079 · Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.
- Mo. Rev. Stat. § 137.080 · Annual assessment date — subclasses of tangible personal property.
- Mo. Rev. Stat. § 137.081 · New political subdivisions, assessment, effective when.
- Mo. Rev. Stat. § 137.082 · New construction, assessment of upon occupancy, how — payment of taxes, when — county assessor, duties — county option — natural disasters, assessment reduction allowed, effect.
- Mo. Rev. Stat. § 137.083 · Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.
- Mo. Rev. Stat. § 137.085 · Government lands become taxable, when — state lien on real property, extent of.
- Mo. Rev. Stat. § 137.090 · Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers.
- Mo. Rev. Stat. § 137.092 · Rental or leasing facilities to submit lessee lists.
- Mo. Rev. Stat. § 137.095 · Corporate property, where taxed — tractors and trailers.
- Mo. Rev. Stat. § 137.098 · College fraternity and sorority real property, how assessed.
- Mo. Rev. Stat. § 137.100 · Certain property exempt from taxes.
- Mo. Rev. Stat. § 137.101 · Charitable organizations, exemption from property taxes — assessor's duties.
- Mo. Rev. Stat. § 137.110 · Assessment blanks, books and supplies, furnished, when.
- Mo. Rev. Stat. § 137.112 · Deferred maintenance, defined.
- Mo. Rev. Stat. § 137.113 · Scope of sections.
- Mo. Rev. Stat. § 137.114 · Assessment of deferred maintenance improvements postponed — eligibility requirements.
- Mo. Rev. Stat. § 137.115 · Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment.
- Mo. Rev. Stat. § 137.116 · Department of revenue to furnish lists of motor vehicles.
- Mo. Rev. Stat. § 137.117 · Recorder to furnish list of real estate transfers (third and fourth class counties).
- Mo. Rev. Stat. § 137.119 · Filing of subdivision plat not to affect classification or increase appraised value — exception.
- Mo. Rev. Stat. § 137.120 · Property list, contents.
- Mo. Rev. Stat. § 137.122 · Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions.
- Mo. Rev. Stat. § 137.123 · Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed.
- Mo. Rev. Stat. § 137.125 · Procedure in case of absence from property and of death.
- Mo. Rev. Stat. § 137.130 · Assessor to make physical inspection, when — assessment.
- Mo. Rev. Stat. § 137.135 · Duplicate list to be left if made during absence of owner.
- Mo. Rev. Stat. § 137.150 · Assessor and other officers to administer oaths — failure of assessor — penalty.
- Mo. Rev. Stat. § 137.155 · Form of oath — refusal to make oath — penalty.
- Mo. Rev. Stat. § 137.160 · Assessment of discovered real property — notice to state tax commission.
- Mo. Rev. Stat. § 137.165 · Procedure of assessing real estate omitted from tax books.
- Mo. Rev. Stat. § 137.170 · Each tract of land charged with its own taxes — notice to owner.
- Mo. Rev. Stat. § 137.175 · Failure to assess taxable property — method of subsequent assessments.
- Mo. Rev. Stat. § 137.177 · Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor.
- Mo. Rev. Stat. § 137.180 · Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents.
- Mo. Rev. Stat. § 137.185 · Tracts less than one-sixteenth of a section.
- Mo. Rev. Stat. § 137.190 · Penalty for violation of section 137.185.
- Mo. Rev. Stat. § 137.195 · County commissions to procure plats from United States land office.
- Mo. Rev. Stat. § 137.200 · Plats or maps lost — duty of county commissions.
- Mo. Rev. Stat. § 137.205 · Assessor to have free access to plats and maps — board to compare — omissions.
- Mo. Rev. Stat. § 137.210 · Assessor to examine and compare lists — assessor's book.
- Mo. Rev. Stat. § 137.215 · Books to be divided into two parts — land list and personal property list — method of making list.
- Mo. Rev. Stat. § 137.220 · Assessor to prepare plats to all tracts and lots.
- Mo. Rev. Stat. § 137.225 · Assessor to be provided with real estate book and personal assessment book.
- Mo. Rev. Stat. § 137.230 · When section 137.225 does not apply.
- Mo. Rev. Stat. § 137.235 · Assessor's books to have three columns for values — extension of taxes.
- Mo. Rev. Stat. § 137.237 · Tax-exempt properties, assessor to compile list for state tax commission.
- Mo. Rev. Stat. § 137.240 · County commissions to furnish additional books when necessary.
- Mo. Rev. Stat. § 137.243 · Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure.
- Mo. Rev. Stat. § 137.245 · Assessor to prepare and return assessor's book, verification — clerk to abstract — failure, a misdemeanor — clerk to forward copy of valuations, to whom, when.
- Mo. Rev. Stat. § 137.250 · List lost or destroyed — new assessment to be made.
- Mo. Rev. Stat. § 137.260 · County clerk to correct tax book.
- Mo. Rev. Stat. § 137.265 · Assessment not illegal because of informality in making.
- Mo. Rev. Stat. § 137.270 · County commission to hear and determine erroneous assessments.
- Mo. Rev. Stat. § 137.275 · Appeals to county board of equalization — lodged where.
- Mo. Rev. Stat. § 137.280 · Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when — electronic assessment list or notice.
- Mo. Rev. Stat. § 137.285 · Double assessment for making fraudulent list.
- Mo. Rev. Stat. § 137.290 · Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized.
- Mo. Rev. Stat. § 137.295 · Clerk to make statement.
- Mo. Rev. Stat. § 137.298 · Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill — personal property tax receipt, issued when — cities may enter into agreements with county to include outstanding vehicle-related fees and fines on personal property tax bill.
- Mo. Rev. Stat. § 137.300 · Supplemental tax book.
- Mo. Rev. Stat. § 137.305 · Supplemental tax book same validity and force.
- Mo. Rev. Stat. § 137.320 · Penalty for clerk's neglect or refusal — evidence.
- Mo. Rev. Stat. § 137.325 · Sections 137.325 to 137.420 applicable to first class counties.
- Mo. Rev. Stat. § 137.335 · Blanks for assessment to be designed by state tax commission — time of making assessment.
- Mo. Rev. Stat. § 137.340 · Taxpayer to file return listing all tangible personal property.
- Mo. Rev. Stat. § 137.345 · Failure to deliver list, penalty, exceptions — second notice to be given by assessor before penalty to apply — successful appeal by taxpayer, increases to use appeal basis.
- Mo. Rev. Stat. § 137.350 · Assessment of estates — duty of guardian.
- Mo. Rev. Stat. § 137.355 · Notice of increased assessment of listed property — notice to owners, when, contents.
- Mo. Rev. Stat. § 137.360 · Form of oath — penalty for refusal — lists filed with county clerk.
- Mo. Rev. Stat. § 137.375 · Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure.
- Mo. Rev. Stat. § 137.380 · Procedure when assessor's lists cannot be included in one book.
- Mo. Rev. Stat. § 137.385 · Appeal from assessment — form — time for filing.
- Mo. Rev. Stat. § 137.390 · County commission to determine tax rate.
- Mo. Rev. Stat. § 137.392 · Clerk to deliver tax books to collector, when — extension of time.
- Mo. Rev. Stat. § 137.395 · County commission to establish system of bookkeeping.
- Mo. Rev. Stat. § 137.400 · County reimbursed for abstract furnished to any city, town or village.
- Mo. Rev. Stat. § 137.405 · Certain sections not applicable to property assessed by state tax commission.
- Mo. Rev. Stat. § 137.410 · Inconsistent laws not applicable.
- Mo. Rev. Stat. § 137.415 · County commission of first class charter county to furnish recorder with land list — compensation to recorder — penalty.
- Mo. Rev. Stat. § 137.420 · False certification a misdemeanor.
- Mo. Rev. Stat. § 137.425 · Tax levy, how made in counties with township organization — assessment book, how prepared.
- Mo. Rev. Stat. § 137.435 · Real property assessed, how and where.
- Mo. Rev. Stat. § 137.440 · Assessment of real and tangible property.
- Mo. Rev. Stat. § 137.445 · Assessor's books — how made.
- Mo. Rev. Stat. § 137.450 · Assessment lists to be filed with county clerk.
- Mo. Rev. Stat. § 137.465 · County clerk to submit lists of property — abstracts of all real property.
- Mo. Rev. Stat. § 137.470 · County clerk to estimate state, county, township, school, bridge and other tax.
- Mo. Rev. Stat. § 137.475 · County clerk to deliver assessment roll to collector.
- Mo. Rev. Stat. § 137.480 · State tax commission to instruct and advise county clerks.
- Mo. Rev. Stat. § 137.485 · Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.
- Mo. Rev. Stat. § 137.490 · Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents.
- Mo. Rev. Stat. § 137.495 · Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.
- Mo. Rev. Stat. § 137.500 · Assessment blanks, distribution, how signed — penalty.
- Mo. Rev. Stat. § 137.505 · Failure to file return — duty of assessor.