Hearing--correction of books--compensation of assessor--courtreview--commission assessment final.
138.470. 1. The commission, or any member thereof, or anyduly authorized agent, shall appear at the time and placementioned in said order, and the assessing officer, upon whomsaid notice shall have been served, shall also appear with saidassessment roll. The commission, or any member thereof, or anyduly authorized agent thereof, as the case may be, shall then andthere hear and determine as to the proper assessment of allproperty and persons mentioned in said notice, and all personsaffected, or liable to be affected by review of said assessmentsthus provided for, may appear and be heard at said hearing. Incase said commission, or any member or agent thereof who isacting in said review, shall determine that the assessments soreviewed are not made according to law, the county clerk shall,in a column provided for that purpose, place opposite saidproperty the lawful valuation of the same for assessment.
2. As to the property not upon the assessment roll, thecounty clerk, upon order of the state tax commission, acting insaid review, shall place the same upon said assessment roll byproper description and shall place thereafter in the propercolumn the value required by law for the assessment of saidproperty. The county clerk, upon orders of the state taxcommission, shall also spread upon said roll a certificateshowing the day and date on which said assessment roll wasreviewed by the commission.
3. For appearing with said roll as required herein theassessing officer shall receive the same per diem as is receivedby him while in attendance at the meeting of the county board ofequalization. His claim shall be presented to and paid by theproper officer of the political subdivision, or municipality, ofwhich he is the assessing officer, in the manner as his othercompensation is paid.
4. The action of the commission, or member or agent thereof,when done as provided in this section, shall be final, subject,however, to review in the manner provided in sections 536.100 to536.140, RSMo, except that the venue of proceedings for reviewinvolving the assessment of real property is in the county wherethe real property is situated.
5. When any property has been reviewed, assessed and valuedby the commission as herein authorized, such property shall notbe assessed or valued at a lower figure or a higher figure by thelocal assessing or equalizing officer for the year the assessmentis made.
(RSMo 1939 § 11028, A.L. 1945 p. 1805 § 16, A.L. 1947 V. II p. 436, A.L. 1957 p. 800)
Prior revisions: 1929 § 9855; 1919 § 12848
(1976) Held, circuit court has no authority to direct tax commission to use certain criteria in making its decision. Meadowbrook Country Club v. State Tax Comm. (Mo.), 538 S.W.2d 310.
Hearing--correction of books--compensation of assessor--courtreview--commission assessment final.
138.470. 1. The commission, or any member thereof, or anyduly authorized agent, shall appear at the time and placementioned in said order, and the assessing officer, upon whomsaid notice shall have been served, shall also appear with saidassessment roll. The commission, or any member thereof, or anyduly authorized agent thereof, as the case may be, shall then andthere hear and determine as to the proper assessment of allproperty and persons mentioned in said notice, and all personsaffected, or liable to be affected by review of said assessmentsthus provided for, may appear and be heard at said hearing. Incase said commission, or any member or agent thereof who isacting in said review, shall determine that the assessments soreviewed are not made according to law, the county clerk shall,in a column provided for that purpose, place opposite saidproperty the lawful valuation of the same for assessment.
2. As to the property not upon the assessment roll, thecounty clerk, upon order of the state tax commission, acting insaid review, shall place the same upon said assessment roll byproper description and shall place thereafter in the propercolumn the value required by law for the assessment of saidproperty. The county clerk, upon orders of the state taxcommission, shall also spread upon said roll a certificateshowing the day and date on which said assessment roll wasreviewed by the commission.
3. For appearing with said roll as required herein theassessing officer shall receive the same per diem as is receivedby him while in attendance at the meeting of the county board ofequalization. His claim shall be presented to and paid by theproper officer of the political subdivision, or municipality, ofwhich he is the assessing officer, in the manner as his othercompensation is paid.
4. The action of the commission, or member or agent thereof,when done as provided in this section, shall be final, subject,however, to review in the manner provided in sections 536.100 to536.140, RSMo, except that the venue of proceedings for reviewinvolving the assessment of real property is in the county wherethe real property is situated.
5. When any property has been reviewed, assessed and valuedby the commission as herein authorized, such property shall notbe assessed or valued at a lower figure or a higher figure by thelocal assessing or equalizing officer for the year the assessmentis made.
(RSMo 1939 § 11028, A.L. 1945 p. 1805 § 16, A.L. 1947 V. II p. 436, A.L. 1957 p. 800)
Prior revisions: 1929 § 9855; 1919 § 12848
(1976) Held, circuit court has no authority to direct tax commission to use certain criteria in making its decision. Meadowbrook Country Club v. State Tax Comm. (Mo.), 538 S.W.2d 310.
Hearing--correction of books--compensation of assessor--courtreview--commission assessment final.
138.470. 1. The commission, or any member thereof, or anyduly authorized agent, shall appear at the time and placementioned in said order, and the assessing officer, upon whomsaid notice shall have been served, shall also appear with saidassessment roll. The commission, or any member thereof, or anyduly authorized agent thereof, as the case may be, shall then andthere hear and determine as to the proper assessment of allproperty and persons mentioned in said notice, and all personsaffected, or liable to be affected by review of said assessmentsthus provided for, may appear and be heard at said hearing. Incase said commission, or any member or agent thereof who isacting in said review, shall determine that the assessments soreviewed are not made according to law, the county clerk shall,in a column provided for that purpose, place opposite saidproperty the lawful valuation of the same for assessment.
2. As to the property not upon the assessment roll, thecounty clerk, upon order of the state tax commission, acting insaid review, shall place the same upon said assessment roll byproper description and shall place thereafter in the propercolumn the value required by law for the assessment of saidproperty. The county clerk, upon orders of the state taxcommission, shall also spread upon said roll a certificateshowing the day and date on which said assessment roll wasreviewed by the commission.
3. For appearing with said roll as required herein theassessing officer shall receive the same per diem as is receivedby him while in attendance at the meeting of the county board ofequalization. His claim shall be presented to and paid by theproper officer of the political subdivision, or municipality, ofwhich he is the assessing officer, in the manner as his othercompensation is paid.
4. The action of the commission, or member or agent thereof,when done as provided in this section, shall be final, subject,however, to review in the manner provided in sections 536.100 to536.140, RSMo, except that the venue of proceedings for reviewinvolving the assessment of real property is in the county wherethe real property is situated.
5. When any property has been reviewed, assessed and valuedby the commission as herein authorized, such property shall notbe assessed or valued at a lower figure or a higher figure by thelocal assessing or equalizing officer for the year the assessmentis made.
(RSMo 1939 § 11028, A.L. 1945 p. 1805 § 16, A.L. 1947 V. II p. 436, A.L. 1957 p. 800)
Prior revisions: 1929 § 9855; 1919 § 12848
(1976) Held, circuit court has no authority to direct tax commission to use certain criteria in making its decision. Meadowbrook Country Club v. State Tax Comm. (Mo.), 538 S.W.2d 310.
