Missouri § 138.040 Power to send for persons and papers — quorum.

Missouri Statutes

§ 138.040 — Power to send for persons and papers — quorum.

Missouri § 138.040

Title XTAXATION AND REVENUE

Ch. 138Equalization and Review of Tax Assessments

This text of Missouri § 138.040 (Power to send for persons and papers — quorum.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 138.040 (2026).

Text

1.The county board of equalization shall have power to compel the attendance of witnesses and the production of necessary papers and records in relation to any appeal before them, and it shall be the duty of the sheriff of the county to execute such process as may be issued to this end.

2.A majority of said board shall constitute a quorum, and a majority of the members present shall determine all matters of appeal or revision.

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1. The county board of equalization shall have power to compel the attendance of witnesses and the production of necessary papers and records in relation to any appeal before them, and it shall be the duty of the sheriff of the county to execute such process as may be issued to this end.

2. A majority of said board shall constitute a quorum, and a majority of the members present shall determine all matters of appeal or revision.