State Codes and Statutes
Statutes > Missouri > T10 > C138 > 138_445Annual report to contain property valuations according tocounties--amendment of report, time limitation--tax commission,additional compensation.
138.445. 1. The state tax commission of Missouri shallannually certify to the director of revenue and to thecommissioner of education a copy of its most recent annual reportcontaining the total valuation of all taxable properties in thestate according to the county or counties for which the same isassessed. The commission shall also certify to the director andto the commissioner any amendments or modifications to the annualreport; provided, however, that no amendments or modifications tothe annual report shall be accepted by the state tax commissionor certified by it to the director of revenue or the commissionerof education at any time after December thirty-first of the year.
2. The annual report of the state tax commission and anyamendments or modifications thereto duly certified to thedirector of revenue and to the commissioner of education shallconstitute the official record of the state of Missouri forpurposes of section 142.345, RSMo, and section 163.011, RSMo.
3. The reports certified pursuant to this section shall notbe construed to represent the assessment ratio or generalassessment level of any county in this state.
4. For the additional duties imposed upon the members of thetax commission under the provisions of this section, each memberof the commission shall annually receive nine thousand dollarsplus any salary adjustment provided pursuant to section 105.005,RSMo, payable in equal monthly installments.
(L. 1980 S.B. 926 § 1, A.L. 1984 S.B. 528)Revisor's note: Salary adjustment index is printed, as required by § 105.005, in Appendix E.
