Missouri Revised Statutes

Mo. Rev. Stat. § 137.270 (2026)

County commission to hear and determine erroneous assessments

✓ current as of May 2026

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137.270. County commission to hear and determine erroneous assessments. — The county commission of each county may hear and determine allegations of erroneous assessment, or mistakes or defects in descriptions of lands, at any term of the commission before the taxes are paid, on application of any person who, by affidavit, shows good cause for not having attended the county board of equalization for the purpose of correcting the errors or defects or mistakes. If any lot of land or any portion thereof has been erroneously assessed twice for the same year, the county commission shall release the owner or claimant thereof upon the payment of the proper taxes. Valuations placed on property by the assessor or the board of equalization shall not be deemed to be erroneous assessments under this section.

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(RSMo 1939 § 10998, A.L. 1945 p. 1782 § 24, A.L. 1959 H.B. 108)

Prior revisions: 1929 § 9808; 1919 § 12817; 1909 § 11399

Notes of Decisions

Cited in 4 cases, 1991–2014 · leading case: Buck v. Leggett, 813 S.W.2d 872 (Mo. 1991).

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Buck v. Leggett, 813 S.W.2d 872 (Mo. 1991). · cites it 3× “Section 137.270 demonstrates the proper characterization of an excessive assessment.”

Crown Diversified Holdings, LLC v. St. Louis Cnty., Missouri, Assessor Jake Zimmerman & State Tax Comm'n of Missouri, Defendants/Respondents., 452 S.W.3d 226 (Mo. Ct. App. 2014). · cites it 6× “Specifically, the circuit court found that Taxpayer could request the county council to determine whether the assessment was erroneous pursuant to § 137.270 or otherwise raise the issue of improper taxation of the aircraft as a defense in the pending collection action.”

State Ex Rel. Pettis Cnty. R-XII Sch. Dist. v. Kahrs, 258 S.W.3d 85 (Mo. Ct. App. 2008). · cites it 34× “We affirm; *87 the tax bill was corrected under section 137.270. Facts and Background When preparing Tyson’s 2003 property tax bill, an employee at the Pettis County Assessor’s office erroneously categorized personal property held by Tyson on a long-term depreciation schedule…”

Manard v. Snyder Bros. Co., 964 S.W.2d 487 (Mo. Ct. App. 1998). · cites it 2× “Furthermore, § 137.270, RSMo 1986, provided a specific administrative remedy for an owner of land “erroneously assessed twice for the same year.”

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.