Missouri § 138.190 Creation of state tax commission — term of office.

Missouri Statutes

§ 138.190 — Creation of state tax commission — term of office.

Missouri § 138.190

Title XTAXATION AND REVENUE

Ch. 138Equalization and Review of Tax Assessments

This text of Missouri § 138.190 (Creation of state tax commission — term of office.) 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. § 138.190 (2026).

Text

There is hereby created within the state department of revenue a commission to be known and designated as the "State Tax Commission".  The director of revenue shall have no supervision, authority or control over such actions or decisions of the state tax commission as relates to its duties prescribed by law.  The state tax commission shall be composed of three members, chosen from the two major political parties, who shall be appointed by the governor, with the advice and consent of the senate, one of whom shall be designated chairman, and to hold office for staggered terms of six years; provided, however, that of members first appointed, one member shall be appointed for a term of two years, one member for a term of four years, and one member for a term of six years.  Each commissioner sh

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There is hereby created within the state department of revenue a commission to be known and designated as the "State Tax Commission". The director of revenue shall have no supervision, authority or control over such actions or decisions of the state tax commission as relates to its duties prescribed by law. The state tax commission shall be composed of three members, chosen from the two major political parties, who shall be appointed by the governor, with the advice and consent of the senate, one of whom shall be designated chairman, and to hold office for staggered terms of six years; provided, however, that of members first appointed, one member shall be appointed for a term of two years, one member for a term of four years, and one member for a term of six years. Each commissioner shall hold office until his successor shall qualify.

Legislative History

(RSMo 1939 §§ 11009, 11013, 11017, A.L. 1945 p. 1805 § 2) Prior revisions: 1929 §§ 9819, 9823, 9828; 1919 §§ 12828, 12832, 12837 (1958) Order of the state tax commission equalizing tax assessments as between counties did not affect individual rights and is not subject to review under Sec. 536.100. May Department Stores v. State Tax Comm. (Mo.), 308 S.W.2d 748.