{"data":{"id":"us-mo/mo.-rev.-stat.-138.135","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 138.135","heading":"Assessor not to be member of board of equalization — assessment to remain same, when — majority of board not in attendance, effect (St. Louis County).","body":"1. Notwithstanding any other provision of law to the contrary, the county assessor of any county of the first classification with a population of at least nine hundred thousand inhabitants shall not be a member of the county board of equalization.\n2. In any county of the first classification with a population of at least nine hundred thousand inhabitants, when there is an order of the board of equalization or the state tax commission, including a settlement order, relating to the assessment of property, the assessment shall remain the same for the subsequent even-numbered year unless there has been new construction or property improvements between January first of the odd-numbered year and January first of the following even-numbered year.\n3. In any county of the first classification with a population of at least nine hundred thousand inhabitants, when a hearing is conducted by the board of equalization pursuant to this chapter, if the property owner requests to be heard by a majority of the board of equalization, and a majority of the board of equalization is not in attendance for any reason, the position of the property owner shall prevail without further action.","path":["Title X - TAXATION AND REVENUE","Chapter 138 - Equalization and Review of Tax Assessments"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=138.135","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"d834d60cafbd90948029edcef472b15e4f9d53e4c8345ed4cf0765c1910a204d","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-138.130","next":"us-mo/mo.-rev.-stat.-138.140"},"notice":"GroundRules: Original legal text. Not legal advice."}