State Codes and Statutes
Statutes > Missouri > T10 > C138 > 138_460Inspection of assessment rolls--assessment of property omitted fromrolls--notice given.
138.460. 1. After the various assessment rolls required tobe made by law shall have been passed upon by the several boardsof equalization and prior to the making and delivery of the taxrolls to the proper officers for collection of the taxes, theseveral assessment rolls shall be subject to inspection by thecommission, or by any member or duly authorized agent orrepresentative thereof.
2. In case it shall appear to the commission after suchinvestigation, or be made to appear to said commission by writtencomplaint of any taxpayer, who has previously appealed to thelocal board of equalization, that property subject to taxationhas been omitted from said roll, or individual assessments havenot been made in compliance with law, the said commission mayissue an order directing the assessing officer whose assessmentsare to be reviewed to appear with his assessment roll and thesworn statements of the person or persons whose property or whoseassessments are to be considered, at a time and place to bestated in said order, said time to be not less than five daysfrom the date of the issuance of said order, and the place to beat the office of the county commission at the county seat, or atsuch other place in said county in which said roll was made asthe commission shall deem most convenient for the hearing hereinprovided. All complaints shall be filed with the commission notlater than September thirtieth.
3. A copy of above order shall be published in at least onenewspaper published in the county at least five days before thetime at which said assessor is required to appear; or, wherepracticable, notice by mail may be given prior to said hearing toall persons whose assessments are to be considered. A copy ofsaid order shall be served on the assessing officer at leastthree days before he is required to appear with said roll.
(RSMo 1939 § 11028, A.L. 1945 p. 1805 § 16, A.L. 1947 V. II p. 436)Prior revisions: 1929 § 9855; 1919 § 12848
