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

Mo. Rev. Stat. § 138.110 (2026)

Complaints to be filed with state tax commission, when (first class counties)

✓ current as of May 2026
Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

  138.110.  Complaints to be filed with state tax commission, when (first class counties). — Complaints as to rulings of the county board of equalization in such counties shall be filed according to law with the state tax commission not later than September thirtieth of the year in which such ruling was made.

­­--------

(L. 1945 p. 1930 § 17, A.L. 2008 S.B. 711)

(1984) A county assessor does not have standing to appeal a ruling of a local county board of equalization to the Tax Commission. O'Flaherty v. State Tax Commission (Mo.  banc), 680 S.W.2d 153.

Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 1977–2023 · leading case: O'Flaherty v. State Tax Comm'n of Missouri, 680 S.W.2d 153 (Mo. 1984).
Sort: Relevance Newest Treatment
O'Flaherty v. State Tax Comm'n of Missouri, 680 S.W.2d 153 (Mo. 1984). · cites it 11× “Section 138.110, RSMo 1978 which is entitled, "Complaints to be filed with State Tax Commission, when (first class counties)”, reads as follows: Complaints as to rulings of the county board of equalization in such counties shall be filed according to law with the state tax…”
C & D Inv. Co. v. Bestor, 624 S.W.2d 835 (Mo. 1981). · cites it 2× “Section 138.110. Judicial review is thereafter available under the Administrative Procedure Act, Chapter 536.”
Twelve Oaks Motor Inn, Inc. v. Strahan, 96 S.W.3d 106 (Mo. Ct. App. 2003). · cites it 3× “1998, unless the Board uses its discretion to extend the time for filing, such an appeal “shall be lodged with the with the county clerk .”
Grandview Bank & Trust Co. v. State Tax Comm'n, 617 S.W.2d 109 (Mo. Ct. App. 1981). · cites it 15× “The law denominated by the Bank as a “revenue law” is Section 138.110, RSMo 1969 (now Section 138.”
Twelve Oaks Motor Inn, Inc. v. Strahan, 110 S.W.3d 404 (Mo. Ct. App. 2003). · cites it 2× “Section 138.110. Judicial review is thereafter available under the Administrative Procedure Act, Chapter 536.”
St. John's Mercy Hosp. v. Leachman, 552 S.W.2d 723 (Mo. 1977). “On January 15, 1974, respondent petitioned the Missouri State Tax Commission for review of the Board’s decision under § 138.110 1 but was informed by the Commission the action was out of time, not having been filed by August 15, 1973, as required by the statute.”
Pessin v. State Tax Comm'n, 875 S.W.2d 143 (Mo. Ct. App. 1994). “In the absence of such appeal and review by the Board of Equalization there was no ruling subject to review before the State Tax Commission on the authority of §§ 138.110 and 138.430 RSMo 1986. After receiving tax bills based upon commercial classification plaintiffs contacted…”
Hercules, Inc. v. State Tax Comm'n, 787 S.W.2d 739 (Mo. Ct. App. 1989). “banc 1975); (2) formal appeal to the Board of Equalization or County Board of Appeals, §§ 138.180, 138.-430 & 138.”
State ex rel. Jackson Cnty., Missouri, Relators v. The Honorable David Chamberlain (Mo. 2023). · cites it 2× “430; section 138.110. Alternatively, 12 C.S.R.”
Twelve Oaks Motor Inn, Inc. v. Strahan, 110 S.W.3d 386 (Mo. Ct. App. 2003). · cites it 2× “Section 138.110. Judicial review is thereafter available under the Administrative Procedure Act, Chapter 536.”
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.