Mo. Rev. Stat. » Chapter 137
Missouri Revised Statutes

Mo. Rev. Stat. § 137.385 (2026)

Appeal from assessment

✓ current as of May 2026
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  137.385.  Appeal from assessment — form — time for filing. — Any person aggrieved by the assessment of his property may appeal to the county board of equalization.  An appeal shall be in writing and the forms to be used for this purpose shall be furnished by the county clerk.  Such appeal shall be lodged with the county clerk as secretary of the board of equalization before the second Monday in July; provided, that the board may in its discretion extend the time for filing such appeals.

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(L. 1945 p. 1930 § 12, A.L. 2020 S.B. 676)

Notes of Decisions
Cited in 19 cases (1 in the last 5 years), 1977–2021 · leading case: State ex rel. Zimmerman v. Blanc, 548 S.W.3d 396 (Mo. Ct. App. 2018).
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State ex rel. Zimmerman v. Blanc, 548 S.W.3d 396 (Mo. Ct. App. 2018). · cites it 16× “Pursuant to section 137.385, which applies *402 to first-class counties 8 through section 137.”
Nexus Rent-A-Car, Inc. v. Nash, 747 S.W.2d 683 (Mo. Ct. App. 1988). · cites it 7× “Plaintiff’s protest of 1981 and 1982 tax assessments is governed by § 137.385, § 138.430, and § 139.031, of the Revised Statutes of Missouri, 1978; plaintiff’s protest of 1983 taxes is governed by the same sections of the 1986 revised statutes.”
C & D Inv. Co. v. Bestor, 624 S.W.2d 835 (Mo. 1981). · cites it 3× “” Respondents answered that the petitions failed to state a claim upon which relief could be granted and asked the court, by motion, to dismiss the petitions because appellants’ claims of improper assessment are cognizable, if at all, only through administrative remedies which…”
State ex rel. Slah, L.L.C. v. City of Woodson Terrace, 378 S.W.3d 357 (Mo. 2012). · cites it 2× “The taxpayer brought action directly in the circuit court, which ordered the assessor to reduce the assessed valuation of the taxpayer’s property to $500.”
Westglen Vill. Assocs. v. Leachman, 654 S.W.2d 897 (Mo. 1983). · cites it 2× “031, had indeed filed suit within 90 days of payment of the tax under protest, but had failed to exhaust its administrative remedies for relief to the Board of Equalization and then to the State Tax Commission (§§ 137.385, 138.030, 138.100, 138.430 RSMo.”
Sperry Corp. v. Wiles, 695 S.W.2d 471 (Mo. 1985). · cites it 2× “By a reply the appellant denied it had availed itself of its administrative remedy pursuant to §§ 137.385, 138.060, 138.110 and 138.430.”
Pessin v. State Tax Comm'n, 875 S.W.2d 143 (Mo. Ct. App. 1994). · cites it 2× “Thus, they were not informed of any decision subject to remedy as authorized in § 137.385 RSMo 1986. That section permits a taxpayer aggrieved by an assessment to appeal to the Board of Equalization if the appeal is filed before the third Monday in June.”
Adcor Realty v. State Tax Comm'n, 627 S.W.2d 604 (Mo. 1982). · cites it 2× “§ 137.385, RSMo 1969. Denied relief, they next appealed (as provided in § 138.”
ABC Fireproof Warehouse Co. v. Clemans, 658 S.W.2d 28 (Mo. 1983). “See §§ 137.385, 138.060 and 138.430, RSMo 1978.”
Stout Indus., Inc. v. Leachman, 699 S.W.2d 129 (Mo. Ct. App. 1985). “The dispositive issue is whether plaintiffs’ petition failed to state a claim upon which relief may be granted because of their failure to exhaust their administrative remedies for relief, first to the Board of Equalization and then to the State Tax Commission, pursuant to §§…”
C & D Inv. Co. v. Bestor, 602 S.W.2d 58 (Mo. Ct. App. 1980). · cites it 2× “031 since the procedures for the review of questions of assessment under § 137.385 and § 138.100 et seq. provided, by review before the county board of equalization, the State Tax Commission, and, ultimately, the courts, a full, orderly, and exclusive method of review of…”
Shafinia v. Nash, 372 S.W.3d 490 (Mo. Ct. App. 2012). · cites it 2× “The Board is authorized to hear all appeals from the assessor’s valuation and to “correct and adjust the assessment accordingly.”
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