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

Mo. Rev. Stat. § 138.190 (2026)

Creation of state tax commission

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  138.190.  Creation of state tax commission — term of office. — There is hereby created within the state department of revenue a commission to be known and designated as the "State Tax Commission".  The director of revenue shall have no supervision, authority or control over such actions or decisions of the state tax commission as relates to its duties prescribed by law.  The state tax commission shall be composed of three members, chosen from the two major political parties, who shall be appointed by the governor, with the advice and consent of the senate, one of whom shall be designated chairman, and to hold office for staggered terms of six years; provided, however, that of members first appointed, one member shall be appointed for a term of two years, one member for a term of four years, and one member for a term of six years.  Each commissioner shall hold office until his successor shall qualify.

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(RSMo 1939 §§ 11009, 11013, 11017, A.L. 1945 p. 1805 § 2)

Prior revisions: 1929 §§ 9819, 9823, 9828; 1919 §§ 12828, 12832, 12837

(1958) Order of the state tax commission equalizing tax assessments as between counties did not affect individual rights and is not subject to review under Sec. 536.100. May Department Stores v. State Tax Comm. (Mo.), 308 S.W.2d 748.

Notes of Decisions
Cited in 5 cases, 1973–1995 · leading case: Beatty v. State Tax Comm'n, 912 S.W.2d 492 (Mo. 1995).
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Beatty v. State Tax Comm'n, 912 S.W.2d 492 (Mo. 1995). · cites it 2× “” § 138.190, RSMo 1994. See also Mo. art. X, § 14; § 32.”
State Ex Rel. Howard Elec. Coop. v. Riney, 490 S.W.2d 1 (Mo. 1973). · cites it 2× “That the State Tax Commission is an agency of the State of Missouri, created and established by Section 138.190 R.S. Mo.1959, and James E.”
State ex rel. Commissioners of State Tax Comm'n v. Schneider, 609 S.W.2d 149 (Mo. 1980). · cites it 3× “Section 138.190, RSMo 1978, provides for a three member commission.”
State Ex Rel. Com'rs v. Schneider, 609 S.W.2d 149 (Mo. 1980). · cites it 3× “" [2] Section 138.190, RSMo 1978, provides for a three member commission.”
State ex rel. Mehlville Fire Prot. Dist. v. State Tax Comm'n, 695 S.W.2d 518 (Mo. Ct. App. 1985). “There is nothing in the statutes, §§ 138.190, et seq., which gives a political entity, such as appellant, an absolute, unconditional right to intervene in proceedings on appeal where the appealing party is a taxpayer.”
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