Missouri Revised Statutes

Mo. Rev. Stat. § 138.040 (2026)

Power to send for persons and papers

✓ current as of May 2026

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138.040. Power to send for persons and papers — quorum. — 1. The county board of equalization shall have power to compel the attendance of witnesses and the production of necessary papers and records in relation to any appeal before them, and it shall be the duty of the sheriff of the county to execute such process as may be issued to this end.

2. A majority of said board shall constitute a quorum, and a majority of the members present shall determine all matters of appeal or revision.

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(RSMo 1939 § 11005, A.L. 1945 p. 1775)

Prior revisions: 1929 § 9815; 1919 § 12824; 1909 § 11406

Notes of Decisions

Cited in 2 cases, 2003–2008 · leading case: Westwood P'ship v. Gogarty, 103 S.W.3d 152 (Mo. Ct. App. 2003).

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Westwood P'ship v. Gogarty, 103 S.W.3d 152 (Mo. Ct. App. 2003). · cites it 3× “3 RSMo and Section 138.040 RSMo regarding Board hearings and decision-making.”

Bd. of Educ. of City of St. Louis v. Daly, 272 S.W.3d 228 (Mo. Ct. App. 2008). · cites it 2× “2, the Collector’s receipt of notice of an appeal to the Commission under Section 138.040 requires the Collector to impound the disputed funds and refund them if the appeal is resolved in favor of Taxpayers even absent separate notice of protest.”

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.