Missouri Revised Statutes

Mo. Rev. Stat. § 137.290 (2026)

Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector

✓ current as of May 2026

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137.290. Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized. — 1. The clerk of the county commission in each county, upon receipt of the certificates of the rates levied by the county commission, school districts and other political subdivisions authorized by law to make levies or required by law to certify levies to the county commission or clerk of the county commission, shall then extend the taxes in the assessor's book, in proper columns prepared for the extensions, according to the rates levied. The assessor's book, with the taxes so extended therein, shall be authenticated by the seal of the commission as the tax book for the use of the collector. If the assessor's book is in two or more volumes the extension shall be made in all the volumes, and each volume shall be authenticated by the clerk with the seal of the commission. The clerk shall, on or before the thirty-first day of October of each year, deliver the tax book with the rates extended therein to the collector, who shall give receipt therefor to the clerk. The county clerk shall charge the collector with the whole amount of the tax books delivered. Upon a failure to make out the extension of taxes in the assessor's books and deliver them to the collector not later than October thirty-first, the county commission shall deduct twenty percent from the amount of fees which are due the clerk for making the extension. Such assessor's book, with the taxes so extended therein, shall be called the "tax book".

2. The assessor's book or tax book may also be prepared in an electronic version or format.

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(RSMo 1939 §§ 11048, 11052, A.L. 1945 p. 1817, A.L. 1945 p. 1958, A.L. 1959 H.B. 108, A.L. 1998 S.B. 652)

Prior revisions: 1929 §§ 9876, 9880; 1919 §§ 12868, 12872; 1909 §§ 11425, 11429

(1971) Duty of making assessment and extending levy on county tax book for school district by clerk of county court is ministerial. State v. Conley (A.), 470 S.W.2d 170.

Notes of Decisions

Cited in 9 cases (1 in the last 5 years), 1958–2021 · leading case: Green v. Lebanon R-III Sch. Dist., 13 S.W.3d 278 (Mo. 2000).

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Green v. Lebanon R-III Sch. Dist., 13 S.W.3d 278 (Mo. 2000). · cites it 6× “075, RSMo 1994; section 137.290, RSMo Supp.1999. *288 Section 137.”

B & D Inv. Co., Inc. v. Schneider, 646 S.W.2d 759 (Mo. 1983). “That section may not be used by the taxpayer to avoid the time limitations of §§ 137.290, 138.090, 138.100, and 138.110.”

Taney Cnty. v. Empire Dist. Elec. Co., 309 S.W.2d 610 (Mo. 1958). · cites it 2× “Stated more precisely, the contention made by plaintiffs upon this appeal is that the Commission was required to make its order on the date of the hearing (October 26, 1956) and, in any event, not later than October 31, 1956 (the last date upon which the county clerk could…”

C & D Inv. Co. v. Bestor, 624 S.W.2d 835 (Mo. 1981). “That section may not be used by the taxpayer to avoid the time limitations of §§ 137.290, 138.090, 138.100, and 138.110.”

Cooper Cnty. Clerk Sarah Herman v. Cooper Cnty. Comm'n (Mo. Ct. App. 2021). · cites it 31× “In Point I, Plaintiffs assert that the 2018 contract did not require Clerk to extend Boonville’s taxes and Clerk is not otherwise statutorily required to extend those taxes under section 137.290, RSMo. In Point II, Plaintiffs allege that the 1991 contract was still in effect…”

Kirkpatrick v. Rose, 344 S.W.2d 59 (Mo. 1961). “Kirkpatrick had at least two and after the first part of June, 1957, three deputy collectors. He received a carbon copy of the tax books from the county assessor about the middle of April, 1957.”

State ex rel. Sch. Dist. No. 15, Pleasant Valley, Jackson Cnty. v. Conley, 470 S.W.2d 170 (Mo. Ct. App. 1971). “Her actions are governed by the provisions of Sections 137.290 and 164.041, RSMo 1959, V.”

State ex rel. King City, Missouri R-1 Sch. Dist. v. Ueligger, 430 S.W.2d 433 (Mo. Ct. App. 1968). · cites it 2× “Section 137.290 V.A.M.S., provides that the Clerk of the County Court, after receiving notice from a school district authorized by law to make levies, shall extend the taxes in the assessor’s book, shall on or before the 31st day.”

Kansas City S. Ry. Co. v. Garvey, 592 S.W.2d 703 (Mo. 1979). “§ 137.290. The M & M inventory assessment is subject to a separate procedure.”

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