State Codes and Statutes
Statutes > Missouri > T10 > C137 > 137_270County commission to hear and determine erroneous assessments.
137.270. The county commission of each county may hear anddetermine allegations of erroneous assessment, or mistakes ordefects in descriptions of lands, at any term of the commissionbefore the taxes are paid, on application of any person who, byaffidavit, shows good cause for not having attended the countyboard of equalization for the purpose of correcting the errors ordefects or mistakes. If any lot of land or any portion thereofhas been erroneously assessed twice for the same year, the countycommission shall release the owner or claimant thereof upon thepayment of the proper taxes. Valuations placed on property bythe assessor or the board of equalization shall not be deemed tobe erroneous assessments under this section.
(RSMo 1939 § 10998, A.L. 1945 p. 1782 § 24, A.L. 1959 H.B. 108)Prior revisions: 1929 § 9808; 1919 § 12817; 1909 § 11399
