Missouri § 138.110 Complaints to be filed with state tax commission, when (first class counties).

Missouri Statutes

§ 138.110 — Complaints to be filed with state tax commission, when (first class counties).

Missouri § 138.110

Title XTAXATION AND REVENUE

Ch. 138Equalization and Review of Tax Assessments

This text of Missouri § 138.110 (Complaints to be filed with state tax commission, when (first class counties).) 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. § 138.110 (2026).

Text

Complaints as to rulings of the county board of equalization in such counties shall be filed according to law with the state tax commission not later than September thirtieth of the year in which such ruling was made.

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Legislative History

(L. 1945 p. 1930 § 17, A.L. 2008 S.B. 711) (1984) A county assessor does not have standing to appeal a ruling of a local county board of equalization to the Tax Commission. O'Flaherty v. State Tax Commission (Mo. banc), 680 S.W.2d 153.