138.120. Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties). — 1. The merchants' book and manufacturers' book prepared as prescribed by law shall be returned by the assessor to the county board of equalization on the first day of July of each year, which said board is hereby required to meet at the office of the clerk of the county commission on the first Monday in July of each year for the purpose of equalizing the valuation of merchants' and manufacturers' statements, and to that end shall have the same powers and shall proceed in the same manner as provided by law, for the equalization of real and other tangible personal property, so far as is consistent with the provisions of this chapter.
2. After the board shall have raised the valuation of any statement, it shall give notice of the fact to the person, corporation or firm whose statement shall have been raised in amount, by not less than five days' notice through the mail, prior to the day of hearing, specifying the amount of such raise and advising the taxpayer that he may offer objections to such increase as made.
3. The last meeting of said board shall be held not later than the thirty-first day of July of each year, except in any city not within a county or any county with a charter form of government, in which such last meeting shall be held not later than the fourth Saturday in August.
Notes of Decisions
McGraw-Edison Co. v. Curry, 485 S.W.2d 175 (Mo. Ct. App. 1972).
· cites it 8× “The trial court’s conclusions of law included the statements that since plaintiff had timely filed its 1967 Merchants Tax Return the valuation of plaintiffs’ property in Jackson County could be raised only pursuant to Section 138.120 V.A.M.S.; that the notice required by this…”
John Calvin Manor, Inc. v. Aylward, 517 S.W.2d 59 (Mo. 1974).
· cites it 2× “The Legislature in Section 138.120(2) V. A.M.S. placed the mandatory (shall) duty upon the Board of Equalization to give the plaintiff the notice and that such notice was to contain certain specific facts and information.”
Mesker Bros. Indus., Inc. v. Leachman, 529 S.W.2d 153 (Mo. 1975).
“This power is expressly extended to a review of Merchants’ and Manufacturers’ taxes in first class counties by § 138.120. It is not stated in these statutes that the remedy by appeal to the Board is exclusive of all other remedies.”
St. Louis Cnty. v. State Tax Comm'n, 529 S.W.2d 384 (Mo. 1975).
· cites it 4× “Plaintiff claims the date of last meeting of the Board of Equalization (the last Saturday in July) stated in § 138.120 is directory and not mandatory and so is not a matter affecting the jurisdiction of the Board.”
Mo. Rev. Stat. § 138.120(2): 3 cases
McGraw-Edison Co. v. Curry, 485 S.W.2d 175 (Mo. Ct. App. 1972).
“The trial court’s conclusions of law included the statements that since plaintiff had timely filed its 1967 Merchants Tax Return the valuation of plaintiffs’ property in Jackson County could be raised only pursuant to Section 138.120 V.A.M.S.; that the notice required by this…”
John Calvin Manor, Inc. v. Aylward, 517 S.W.2d 59 (Mo. 1974).
“The Legislature in Section 138.120(2) V. A.M.S. placed the mandatory (shall) duty upon the Board of Equalization to give the plaintiff the notice and that such notice was to contain certain specific facts and information.”
St. Louis Cnty. v. State Tax Comm'n, 529 S.W.2d 384 (Mo. 1975).
“Plaintiff claims the date of last meeting of the Board of Equalization (the last Saturday in July) stated in § 138.120 is directory and not mandatory and so is not a matter affecting the jurisdiction of the Board.”
Mo. Rev. Stat. § 138.120(3): 1 case
St. Louis Cnty. v. State Tax Comm'n, 529 S.W.2d 384 (Mo. 1975).
“Plaintiff claims the date of last meeting of the Board of Equalization (the last Saturday in July) stated in § 138.120 is directory and not mandatory and so is not a matter affecting the jurisdiction of the Board.”
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