Mo. Rev. Stat. § 138.090
Meetings of board (first class counties)
Missouri · Revised Statutes of Missouri Chapter 138 — Equalization and Review of Tax Assessments · Status: effective · Effective 2020-08-28
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- Citation
- Mo. Rev. Stat. § 138.090, Meetings of board (first class counties), Missouri, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1799596
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Full text
1. Except as provided in subsection 2 of this section, the county board of equalization in first class counties shall meet on the third Monday in July of each year.
2. Upon a finding by the board that it is necessary in order to fairly hear all cases arising from a general reassessment, the board may begin meeting after July first in any applicable year to timely consider any appeal or complaint resulting from an evaluation made during a general reassessment of all taxable real property and possessory interests in the county. There shall be no presumption that the assessor's valuation is correct.