Missouri Revised Statutes

Mo. Rev. Stat. § 137.037 (2026)

Levy to pay cost of property reevaluation

✓ laws through the 2026 session (checked Sept. 2026)
Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

  137.037.  Levy to pay cost of property reevaluation — election — form of ballot. — 1.  The county commission of any county may, at any election, submit to the voters of the county a proposition to authorize a levy not to exceed two mills on the dollar of assessed valuation of all tangible property taxable by the county to pay the cost of contracting with a private person or firm to reevaluate all real property subject to taxation by that county or to provide funding for that portion of all costs of the assessor's office which would otherwise be paid from county general revenues.

  2.  The question shall be submitted in substantially the following form:

Shall the county commission be authorized to levy a tax not to exceed twenty cents on the hundred dollars assessed valuation on all property taxable by the county to provide funds annually to pay the cost of assessing and equalizing real property values subject to taxation by the county?

  3.  If the question receives a majority of the votes cast thereon, the county commission may impose a levy for that purpose, the proceeds of which shall be placed in the assessment fund.

­­--------

(L. 1965 p. 254 §§ 1 to 4, A.L. 1978 H.B. 971, A.L. 1986 S.B. 476)

Notes of Decisions
Cited in 3 cases, 1995–2014 · leading case: Estes v. Cole Cnty., 437 S.W.3d 307 (Mo. Ct. App. 2014).
Estes v. Cole Cnty., 437 S.W.3d 307 (Mo. Ct. App. 2014). · cites it 5× “pursuant to this section and sections 137.037 and 137.720, from the general revenue fund of the county or other sources for the purpose of funding the costs and expenses incurred in implementing an assessment and equalization maintenance plan approved under section 137.”
State ex rel. Bd. of Health Ctr. Trs. v. Cnty. Comm'n, 896 S.W.2d 627 (Mo. 1995). · cites it 2× “The Commission also contends that an increase in the levy without voter approval violates the Hancock Amendment and the enabling legislation, section 137.037. We do not reach a decision on whether the Hancock provisions were violated because the Commission has no standing to…”
Christopher Estes v. Cole Cnty. of Missouri, No. WD76419 (Mo. Ct. App. Apr. 22, 2014). · cites it 5× “pursuant to this section and sections 137.037 and 137.720, from the general revenue fund of the county or other sources for the purpose of funding the costs and expenses incurred in implementing an assessment and equalization maintenance plan approved under section 137.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.