Mo. Rev. Stat. » Chapter 138
Missouri Revised Statutes

Mo. Rev. Stat. § 138.030 (2026)

Oath of members

✓ current as of May 2026
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  138.030.  Oath of members — powers and duties. — 1.  The members of the county board of equalization shall each take an oath, to be administered by the clerk, to fairly and impartially equalize the valuation of all real estate and tangible personal property taxable by the county.

  2.  The board shall hear complaints and equalize the valuation and assessments upon all real and tangible personal property taxable by the county so that all the property shall be entered on the tax book at its true value.  The board shall not reduce the valuation of the real or tangible personal property below the value thereof as fixed by the state tax commission.

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(RSMo 1939 § 11002, A.L. 1945 p. 1775, A.L. 1959 H.B. 107)

Prior revisions: 1929 § 9812; 1919 § 12821; 1909 § 11403

(1958) Where county board increased assessment of specific property and tax commission reviewed same on appeal, fact that total of specific increases may have exceeded the valuation set by the tax commission, did not render the specific assessment invalid. May Dept. Stores Co. v. State Tax Comm.  (Mo.), 308 S.W.2d 748.

Notes of Decisions
Cited in 6 cases, 1958–2005 · leading case: State Ex Rel. Cassilly v. Riney, 576 S.W.2d 325 (Mo. 1979).
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State Ex Rel. Cassilly v. Riney, 576 S.W.2d 325 (Mo. 1979). · cites it 6× “" Section 138.030, RSMo 1969, provides that members of a county board of equalization have the power and the duty "to fairly and impartially equalize the valuation of all real estate * * * taxable by the county.”
State Ex Rel. St. Francois Cnty. Sch. Dist. R—III v. Lalumondier, 518 S.W.2d 638 (Mo. 1975). · cites it 2× “” Section 138.030(2) states that “The board shall hear complaints and equalize the valuation and assessments upon all real and tangible personal property taxable by the county so that all the property shall be entered on the tax book at its true value.”
May Dep't Stores Co. v. State Tax Comm'n, 308 S.W.2d 748 (Mo. 1958). “See also § 138.030, specifically prohibiting a reduction in value.”
Props. v. State Tax Comm'n, 742 S.W.2d 242 (Mo. Ct. App. 1987). · cites it 3× “Plaintiff first contends that § 138.030 RSMo. (1978) requires county boards of equalization to “fairly and impartially equalize the valuation of all real estate .”
Ford Motor Credit Co. v. St. Charles Cnty. Collector of Revenue, 172 S.W.3d 826 (Mo. Ct. App. 2005). “We further note that under Sections 138.030 and 138.040, the powers and duties of the Board and State Tax Commission are limited to valuation and not to issues of property ownership.”
Union Elec. Co. v. Mount, 386 S.W.2d 126 (Mo. Ct. App. 1964). · cites it 2× “Plaintiff in its brief sets out in detail the duties of such Board, but the following portions of the applicable statutes will suffice to show what tempted such adventurous trial strategy: Section 138.030 “The board shall hear complaints and equalize the valuation and…”
Mo. Rev. Stat. § 138.030(2): 1 case
State Ex Rel. St. Francois Cnty. Sch. Dist. R—III v. Lalumondier, 518 S.W.2d 638 (Mo. 1975). “” Section 138.030(2) states that “The board shall hear complaints and equalize the valuation and assessments upon all real and tangible personal property taxable by the county so that all the property shall be entered on the tax book at its true value.”
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