Membership of county board of equalization--annual meetings.
138.010. 1. Except as otherwise provided by law, in every county inthis state there shall be a county board of equalization consisting of thecommissioners of the county commission, the county assessor as a nonvotingmember, the county surveyor, and the county clerk who shall be secretary ofthe board without a vote. The county commissioners shall also appoint twoadditional members to the board who shall be citizens of the county, butnot officers of the county and, for such additional members appointed afterAugust 28, 2007, not related to any member of the county board ofequalization within the third degree of consanguinity, who shall have somelevel of experience as determined by the county commission as a real estatebroker, real estate appraiser, home builder, property developer, lendingofficer, or investor in real estate before such member's appointment to theboard. The assessor or a member of the assessor's staff shall be presentat all board of equalization hearings, and shall have the right to presentevidence pertaining to any assessment matter before the board.
2. Except as provided in subsection 3 of this section, this boardshall meet at the office of the county clerk on the third Monday of July ofeach year.
3. Upon a finding by the board that it is necessary in order tofairly hear all cases arising from a general reassessment, the board maybegin meeting after July first in any applicable year to timely considerany appeal or complaint resulting from an evaluation made during a generalreassessment of all taxable real property and possessory interests in thecounty.
(RSMo 1939 § 11001, A.L. 1945 p. 1011, A.L. 1945 p. 1775, A.L. 1957 p. 789, A.L. 1965 p. 258, A.L. 1981 H.B. 114 & 146, A.L. 1983 S.B. 63, et al., A.L. 2002 H.B. 1580, A.L. 2007 H.B. 616, A.L. 2008 S.B. 711)
Membership of county board of equalization--annual meetings.
138.010. 1. Except as otherwise provided by law, in every county inthis state there shall be a county board of equalization consisting of thecommissioners of the county commission, the county assessor as a nonvotingmember, the county surveyor, and the county clerk who shall be secretary ofthe board without a vote. The county commissioners shall also appoint twoadditional members to the board who shall be citizens of the county, butnot officers of the county and, for such additional members appointed afterAugust 28, 2007, not related to any member of the county board ofequalization within the third degree of consanguinity, who shall have somelevel of experience as determined by the county commission as a real estatebroker, real estate appraiser, home builder, property developer, lendingofficer, or investor in real estate before such member's appointment to theboard. The assessor or a member of the assessor's staff shall be presentat all board of equalization hearings, and shall have the right to presentevidence pertaining to any assessment matter before the board.
2. Except as provided in subsection 3 of this section, this boardshall meet at the office of the county clerk on the third Monday of July ofeach year.
3. Upon a finding by the board that it is necessary in order tofairly hear all cases arising from a general reassessment, the board maybegin meeting after July first in any applicable year to timely considerany appeal or complaint resulting from an evaluation made during a generalreassessment of all taxable real property and possessory interests in thecounty.
(RSMo 1939 § 11001, A.L. 1945 p. 1011, A.L. 1945 p. 1775, A.L. 1957 p. 789, A.L. 1965 p. 258, A.L. 1981 H.B. 114 & 146, A.L. 1983 S.B. 63, et al., A.L. 2002 H.B. 1580, A.L. 2007 H.B. 616, A.L. 2008 S.B. 711)
Membership of county board of equalization--annual meetings.
138.010. 1. Except as otherwise provided by law, in every county inthis state there shall be a county board of equalization consisting of thecommissioners of the county commission, the county assessor as a nonvotingmember, the county surveyor, and the county clerk who shall be secretary ofthe board without a vote. The county commissioners shall also appoint twoadditional members to the board who shall be citizens of the county, butnot officers of the county and, for such additional members appointed afterAugust 28, 2007, not related to any member of the county board ofequalization within the third degree of consanguinity, who shall have somelevel of experience as determined by the county commission as a real estatebroker, real estate appraiser, home builder, property developer, lendingofficer, or investor in real estate before such member's appointment to theboard. The assessor or a member of the assessor's staff shall be presentat all board of equalization hearings, and shall have the right to presentevidence pertaining to any assessment matter before the board.
2. Except as provided in subsection 3 of this section, this boardshall meet at the office of the county clerk on the third Monday of July ofeach year.
3. Upon a finding by the board that it is necessary in order tofairly hear all cases arising from a general reassessment, the board maybegin meeting after July first in any applicable year to timely considerany appeal or complaint resulting from an evaluation made during a generalreassessment of all taxable real property and possessory interests in thecounty.
(RSMo 1939 § 11001, A.L. 1945 p. 1011, A.L. 1945 p. 1775, A.L. 1957 p. 789, A.L. 1965 p. 258, A.L. 1981 H.B. 114 & 146, A.L. 1983 S.B. 63, et al., A.L. 2002 H.B. 1580, A.L. 2007 H.B. 616, A.L. 2008 S.B. 711)
