{"data":{"id":"us-mo/mo.-rev.-stat.-138.090","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 138.090","heading":"Meetings of board (first class counties).","body":"1. Except as provided in subsection 2 of this section, the county board of equalization in first class counties shall meet on the third Monday in July of each year.\n2. Upon a finding by the board that it is necessary in order to fairly hear all cases arising from a general reassessment, the board may begin meeting after July first in any applicable year to timely consider any appeal or complaint resulting from an evaluation made during a general reassessment of all taxable real property and possessory interests in the county. There shall be no presumption that the assessor's valuation is correct.","path":["Title X - TAXATION AND REVENUE","Chapter 138 - Equalization and Review of Tax Assessments"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=138.090","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"f6bcd96d9cb9ac16e344f4d5bc5d9c42c2070a65751659a6730e250819385451","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-138.085","next":"us-mo/mo.-rev.-stat.-138.100"},"notice":"GroundRules: Original legal text. Not legal advice."}