Chapter 137 - Assessment and Levy of Property Taxes

Section 137.010 Definitions.
Section 137.015 Classification of property.
Section 137.016 Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered.
Section 137.017 Agricultural and horticultural property, how assessed.
Section 137.018 Certain merchandise exempt from ad valorem taxes.
Section 137.021 Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of.
Section 137.022 Private car company, defined — subject to assessment and taxation, manner.
Section 137.023 Rules and regulations — promulgation, procedure.
Section 137.030 Levy for library purposes.
Section 137.035 What taxes to be assessed, levied, and collected in counties.
Section 137.037 Levy to pay cost of property reevaluation — election — form of ballot.
Section 137.040 Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.
Section 137.045 Assessment, levy, and collection not to be made except as provided — penalty.
Section 137.055 County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.
Section 137.060 Action of county commission to be entered of record.
Section 137.065 Limit of county taxes — increase, election, ballot — reduction not necessary, when.
Section 137.070 Apportionment in counties having township organization.
Section 137.072 School districts and political subdivisions may increase tax ceiling by vote of governing body, when.
Section 137.073 Definitions — revision of prior levy, when, procedure — calculation of state aid for public schools, taxing authority's duties.
Section 137.074 Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information.
Section 137.075 What property liable for taxes.
Section 137.076 Valuation by assessor, factors to be considered — income-based approach for assessment of parcels.
Section 137.078 Depreciation schedules for broadcasting equipment, definitions — true value in money, how determined — tables.
Section 137.079 Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.
Section 137.080 Annual assessment date — subclasses of tangible personal property.
Section 137.081 New political subdivisions, assessment, effective when.
Section 137.082 New construction, assessment of upon occupancy, how — payment of taxes, when — county assessor, duties — county option — natural disasters, assessment reduction allowed, effect.
Section 137.083 Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.
Section 137.085 Government lands become taxable, when — state lien on real property, extent of.
Section 137.090 Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers.
Section 137.092 Rental or leasing facilities to submit lessee lists.
Section 137.095 Corporate property, where taxed — tractors and trailers.
Section 137.098 College fraternity and sorority real property, how assessed.
Section 137.100 Certain property exempt from taxes.
Section 137.101 Charitable organizations, exemption from property taxes — assessor's duties.
Section 137.110 Assessment blanks, books and supplies, furnished, when.
Section 137.112 Deferred maintenance, defined.
Section 137.113 Scope of sections.
Section 137.114 Assessment of deferred maintenance improvements postponed — eligibility requirements.
Section 137.115 Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment.
Section 137.116 Department of revenue to furnish lists of motor vehicles.
Section 137.117 Recorder to furnish list of real estate transfers (third and fourth class counties).
Section 137.119 Filing of subdivision plat not to affect classification or increase appraised value — exception.
Section 137.120 Property list, contents.
Section 137.122 Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions.
Section 137.125 Procedure in case of absence from property and of death.
Section 137.130 Assessor to make physical inspection, when — assessment.
Section 137.135 Duplicate list to be left if made during absence of owner.
Section 137.150 Assessor and other officers to administer oaths — failure of assessor — penalty.
Section 137.155 Form of oath — refusal to make oath — penalty.
Section 137.160 Assessment of discovered real property — notice to state tax commission.
Section 137.165 Procedure of assessing real estate omitted from tax books.
Section 137.170 Each tract of land charged with its own taxes — notice to owner.
Section 137.175 Failure to assess taxable property — method of subsequent assessments.
Section 137.177 Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor.
Section 137.180 Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents.
Section 137.185 Tracts less than one-sixteenth of a section.
Section 137.190 Penalty for violation of section 137.185.
Section 137.195 County commissions to procure plats from United States land office.
Section 137.200 Plats or maps lost — duty of county commissions.
Section 137.205 Assessor to have free access to plats and maps — board to compare — omissions.
Section 137.210 Assessor to examine and compare lists — assessor's book.
Section 137.215 Books to be divided into two parts — land list and personal property list — method of making list.
Section 137.220 Assessor to prepare plats to all tracts and lots.
Section 137.225 Assessor to be provided with real estate book and personal assessment book.
Section 137.230 When section 137.225 does not apply.
Section 137.235 Assessor's books to have three columns for values — extension of taxes.
Section 137.237 Tax-exempt properties, assessor to compile list for state tax commission.
Section 137.240 County commissions to furnish additional books when necessary.
Section 137.243 Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure.
Section 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.
Section 137.250 List lost or destroyed — new assessment to be made.
Section 137.260 County clerk to correct tax book.
Section 137.265 Assessment not illegal because of informality in making.
Section 137.270 County commission to hear and determine erroneous assessments.
Section 137.275 Appeals to county board of equalization — lodged where.
Section 137.280 Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when.
Section 137.285 Double assessment for making fraudulent list.
Section 137.290 Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized.
Section 137.295 Clerk to make statement.
Section 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.
Section 137.300 Supplemental tax book.
Section 137.305 Supplemental tax book same validity and force.
Section 137.320 Penalty for clerk's neglect or refusal — evidence.
Section 137.325 Sections 137.325 to 137.420 applicable to first class counties.
Section 137.335 Blanks for assessment to be designed by state tax commission — time of making assessment.
Section 137.340 Taxpayer to file return listing all tangible personal property.
Section 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.
Section 137.350 Assessment of estates — duty of guardian.
Section 137.355 Notice of increased assessment of listed property — notice to owners, when, contents.
Section 137.360 Form of oath — penalty for refusal — lists filed with county clerk.
Section 137.375 Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure.
Section 137.380 Procedure when assessor's lists cannot be included in one book.
Section 137.385 Appeal from assessment — form — time for filing.
Section 137.390 County commission to determine tax rate.
Section 137.392 Clerk to deliver tax books to collector, when — extension of time.
Section 137.395 County commission to establish system of bookkeeping.
Section 137.400 County reimbursed for abstract furnished to any city, town or village.
Section 137.405 Certain sections not applicable to property assessed by state tax commission.
Section 137.410 Inconsistent laws not applicable.
Section 137.415 County commission of first class charter county to furnish recorder with land list — compensation to recorder — penalty.
Section 137.420 False certification a misdemeanor.
Section 137.425 Tax levy, how made in counties with township organization — assessment book, how prepared.
Section 137.435 Real property assessed, how and where.
Section 137.440 Assessment of real and tangible property.
Section 137.445 Assessor's books — how made.
Section 137.450 Assessment lists to be filed with county clerk.
Section 137.465 County clerk to submit lists of property — abstracts of all real property.
Section 137.470 County clerk to estimate state, county, township, school, bridge and other tax.
Section 137.475 County clerk to deliver assessment roll to collector.
Section 137.480 State tax commission to instruct and advise county clerks.
Section 137.485 Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.
Section 137.490 Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents.
Section 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.
Section 137.500 Assessment blanks, distribution, how signed — penalty.
Section 137.505 Failure to file return — duty of assessor.
Section 137.510 Assessor's books — method of preparation — date to be completed.
Section 137.512 Notice as to time and place of inspection of assessment records.
Section 137.515 Assessor to make abstract of books, when — copies certified.
Section 137.520 Assessor to extend book — make tax bills.
Section 137.525 Duties of city comptroller.
Section 137.535 Assessor to make daily record of transfers of property.
Section 137.540 False returns — board of equalization notified — duties of board.
Section 137.545 False returns — penalty.
Section 137.550 Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.
Section 137.554 Portion of tax expended on city streets, city to designate where and how spent.
Section 137.555 Special road and bridge tax, how levied, collected and disbursed.
Section 137.556 One-fourth of tax expended on city streets in certain counties — exception, St. Francois County.
Section 137.557 Establishment of county-urban road systems — portion of special road and bridge tax may be expended on system roads — advisory board (Kansas City urban area).
Section 137.558 County-urban road system — refunds to cities — county-arterial roads (St. Louis County).
Section 137.559 Portion of road bond construction fund may be expended on system roads.
Section 137.560 Special road and bridge fund to be a separate fund on all accounting statements of county.
Section 137.565 Election for tax — petition — duty of county commission.
Section 137.570 Form of ballot.
Section 137.575 County commission to make levy — how collected.
Section 137.580 County commission to refund special road and bridge tax to incorporated city, town or village.
Section 137.585 Township special road and bridge tax, how levied, collected and disbursed.
Section 137.590 Such funds to be shown as separate items.
Section 137.595 Taxes — how collected — how kept.
Section 137.600 Railroad, telegraph and telephone taxes — rate — how collected and disbursed.
Section 137.715 Clerks and deputies, appointment, compensation, how paid.
Section 137.720 Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund — additional deductions (St. Louis City and all counties).
Section 137.721 Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties).
Section 137.722 Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties).
Section 137.725 Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund.
Section 137.750 Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses.
Section 137.900 Definitions.
Section 137.910 Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.
Section 137.920 Warehouse duty to keep records of in-transit property, in-transit defined.
Section 137.930 Forms for no-situs, tax exemptions, procedure.
Section 137.940 Reconsignment of in-transit property to final destination in state, assessed and taxed, when.
Section 137.950 Evasion of taxes — civil action to recover taxes, costs and attorney's fee.
Section 137.960 False statements to assessors — penalty.
Section 137.975 Annual reports to be filed, form, content.
Section 137.977 Failure to file, penalty — waiver of penalty, when — report deemed filed, when.
Section 137.979 Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect.
Section 137.981 Administrative and judicial review procedure authorized for private car companies.
Section 137.983 Private car companies not subject to ad valorem taxation, when.
Section 137.985 Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed.
Section 137.1000 Title, effective date.
Section 137.1003 Definitions.
Section 137.1006 Powers of commission.
Section 137.1009 Commission to prescribe report forms — penalty for failure to submit reports — mailing requirements — annual mileage reporting, when.
Section 137.1012 Aggregate valuation of distributable freight line company property by the commission — procedure.
Section 137.1015 Review of original assessment, when — procedures.
Section 137.1018 Statewide average rate of property taxes levied, ascertained by the commission — report submitted — taxes collected, how determined — tax credit authorized — sunset provision.
Section 137.1021 Deposit of taxes collected into county private car tax trust fund — apportionment to counties.
Section 137.1024 Director to notify attorney general of failure to pay taxes due.
Section 137.1027 Attorney general to institute a suit, when — property subject to seizure, when.
Section 137.1030 Contingent procedures for freight line company taxes, effective when.
Section 137.1040 Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting an alternative form of government).