Powers and duties--notice of increase (St. Louis).
138.150. 1. The board shall hear complaints and appeals,and adjust, correct, and equalize the valuations and assessmentsof any real or tangible personal property taxable by the city andassess and equalize the value of any real or tangible personalproperty taxable by the city omitted from the assessment platbooks or records then under examination by them, and adjust andcorrect the assessment plat books or records accordingly. If theboard proposes to increase any assessment or to assess anyomitted property, it shall give notice of the fact to the personowning or controlling the property affected, his agent orrepresentative, by personal notice, by mail, or if the address ofthe person, agent or representative is unknown, then bypublication in one issue of at least two daily newspaperspublished within the city.
2. The notice as to omitted property shall state the kindand class of property and the value fixed thereon by the boardand shall name the time and place, not less than five daysthereafter, when and where the person may appear before the boardand show cause, if any, why the assessment should not be made.
3. A like notice shall be given if the board proposes toincrease any assessment, and in addition thereto shall state theamount of the increase.
4. For cause shown, if any, that the assessment waserroneously or improperly made, the board may change, alter orcancel the assessment.
(L. 1945 p. 1859 § 10, A.L. 1959 H.B. 107)
(1958) County board of equalization's authority is limited to equalizing valuations of property within its jurisdiction and the tax commission's jurisdiction on appeal is purely derivative. The tax commission's original jurisdiction to equalize valuations as between counties does not give it authority to attempt to equalize assessments of specific property as between one county and property in another on an appeal from a county board of equalization. Foster Bros. Mfg. Co. v. State Tax Comm. of Mo. (Mo.), 319 S.W.2d 590.
Powers and duties--notice of increase (St. Louis).
138.150. 1. The board shall hear complaints and appeals,and adjust, correct, and equalize the valuations and assessmentsof any real or tangible personal property taxable by the city andassess and equalize the value of any real or tangible personalproperty taxable by the city omitted from the assessment platbooks or records then under examination by them, and adjust andcorrect the assessment plat books or records accordingly. If theboard proposes to increase any assessment or to assess anyomitted property, it shall give notice of the fact to the personowning or controlling the property affected, his agent orrepresentative, by personal notice, by mail, or if the address ofthe person, agent or representative is unknown, then bypublication in one issue of at least two daily newspaperspublished within the city.
2. The notice as to omitted property shall state the kindand class of property and the value fixed thereon by the boardand shall name the time and place, not less than five daysthereafter, when and where the person may appear before the boardand show cause, if any, why the assessment should not be made.
3. A like notice shall be given if the board proposes toincrease any assessment, and in addition thereto shall state theamount of the increase.
4. For cause shown, if any, that the assessment waserroneously or improperly made, the board may change, alter orcancel the assessment.
(L. 1945 p. 1859 § 10, A.L. 1959 H.B. 107)
(1958) County board of equalization's authority is limited to equalizing valuations of property within its jurisdiction and the tax commission's jurisdiction on appeal is purely derivative. The tax commission's original jurisdiction to equalize valuations as between counties does not give it authority to attempt to equalize assessments of specific property as between one county and property in another on an appeal from a county board of equalization. Foster Bros. Mfg. Co. v. State Tax Comm. of Mo. (Mo.), 319 S.W.2d 590.
Powers and duties--notice of increase (St. Louis).
138.150. 1. The board shall hear complaints and appeals,and adjust, correct, and equalize the valuations and assessmentsof any real or tangible personal property taxable by the city andassess and equalize the value of any real or tangible personalproperty taxable by the city omitted from the assessment platbooks or records then under examination by them, and adjust andcorrect the assessment plat books or records accordingly. If theboard proposes to increase any assessment or to assess anyomitted property, it shall give notice of the fact to the personowning or controlling the property affected, his agent orrepresentative, by personal notice, by mail, or if the address ofthe person, agent or representative is unknown, then bypublication in one issue of at least two daily newspaperspublished within the city.
2. The notice as to omitted property shall state the kindand class of property and the value fixed thereon by the boardand shall name the time and place, not less than five daysthereafter, when and where the person may appear before the boardand show cause, if any, why the assessment should not be made.
3. A like notice shall be given if the board proposes toincrease any assessment, and in addition thereto shall state theamount of the increase.
4. For cause shown, if any, that the assessment waserroneously or improperly made, the board may change, alter orcancel the assessment.
(L. 1945 p. 1859 § 10, A.L. 1959 H.B. 107)
(1958) County board of equalization's authority is limited to equalizing valuations of property within its jurisdiction and the tax commission's jurisdiction on appeal is purely derivative. The tax commission's original jurisdiction to equalize valuations as between counties does not give it authority to attempt to equalize assessments of specific property as between one county and property in another on an appeal from a county board of equalization. Foster Bros. Mfg. Co. v. State Tax Comm. of Mo. (Mo.), 319 S.W.2d 590.
