138.380. Duties and powers of commission. — It shall be the duty of the state tax commission, and the commissioners shall have authority, to perform all duties enumerated in this section and such other duties as may be provided by law:
(1) To raise or lower the assessed valuation of any real or tangible personal property, including the power to raise or lower the assessed valuation of the real or tangible personal property of any individual, copartnership, company, association or corporation; provided, that before any such assessment is so raised, notice of the intention of the commission to raise such assessed valuation and of the time and place at which a hearing thereon will be held, shall be given to such individual, copartnership, company, association or corporation as provided in sections 138.460 and 138.470;
(2) To require from any officer in this state, on forms prescribed by the commission, such annual or other reports as shall enable said commission to ascertain the assessed and equalized value of all real and tangible property listed for taxation, the amount of taxes assessed, collected and returned, and such other matter as the commission may require, to the end that it may have complete information concerning the entire subject of revenue and taxation and all matters and things incidental thereto;
(3) To cause to be placed upon the assessment rolls at any time during the year omitted property which may be discovered to have, for any reason, escaped assessment and taxation, and to correct any errors that may be found on the assessment rolls and to cause the proper entry to be made thereon;
(4) To investigate the tax laws of other states and countries, to formulate and submit to the legislature such recommendations as the commission may deem expedient to prevent evasions of the assessment and taxing laws, whether the tax is specific or general, to secure just, equal and uniform taxes, and improve the system of assessment and taxation in this state;
(5) To prescribe the form of all blanks and books that are used in the assessment and collection of the general property tax, except as otherwise provided by law; and
(6) To develop, or enter into contracts with entities for the development of, computer software programs sufficient to produce the projected tax liability notices required under subsections 2 and 3 of section 137.180, subsection 2 of section 137.355, and subsection 2 of section 137.490. Upon receiving a request, before December 31, 2009, filed by a collector of any county or any city not within the county, the commission shall provide the collector with such computer software programs.
Notes of Decisions
Comm. for Educ. Equality v. State, 294 S.W.3d 477 (Mo. 2009).
· cites it 4× “" The statutes that Plaintiffs argue violate SB287 include: section 138.380 ("Duties and powers of commission," setting out the Commission's tasks regarding raising or lowering of assessed valuations and obtaining of related reports containing this raw data, among other tasks);…”
Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017).
· cites it 2× “-Section 138.380(2) and (5). Section 138.320 provides that “suitable forms and instructions” prepared, by .”
In Re St. Joseph Lead Co., 352 S.W.2d 656 (Mo. 1962).
“§ 138.380(1)) and in equalizing valuations among counties it is the duty of the commission to add to the valuations of property "valued below its real value in money such *663 per cent as will increase the same in each case to its true value" and deduct from overvalued property…”
City of St. Louis v. State Tax Comm'n, 505 S.W.2d 75 (Mo. 1974).
· cites it 2× “” Section 138.380 provides that “It shall be the duty of the state tax commission, and the commissioners shall have authority to perform all duties enumerated in this section and such other duties as may be provided by law: (1) To raise or lower the assessed valuation of any…”
Union Elec. Co. v. Adams, 539 S.W.3d 779 (Mo. Ct. App. 2017).
“§ 138.380(2), § 138.320. County assessors must strictly comply with all such instructions issued by the Commission.”
Nike IHM, Inc. v. Zimmerman, 122 S.W.3d 615 (Mo. Ct. App. 2003).
· cites it 21× “The Commission reasoned, pursuant to Section 138.380, RSMo 2000, that “it is the duty of the Commission to cause to be placed upon the assessment rolls at any time during the year property which may be discovered to have, for any reason, escaped taxation.”
St. Francois Cnty. v. State Tax Comm'n, 352 S.W.2d 656 (Mo. 1961).
“§ 138.380(1)) and in equalizing valuations-among counties it is the duty of the commission to add to the valuations of property “valued below its real value in money such *663 per cent as will increase the same in each ■case to its true value” and deduct from ■overvalued…”
Armstrong-Trotwood, LLC v. State Tax Comm'n of Missouri (Mo. Ct. App. 2016).
· cites it 3× “The Missouri Constitution also mandates the creation of a commission charged with the duties: (1) to equalize the assessments between counties (“inter-county equalization”); (2) to hear appeals from local boards of equalization in individual cases; (3) to correct any assessment…”
— Mo. Rev. Stat. § 138.380(1) — 2 cases
In Re St. Joseph Lead Co., 352 S.W.2d 656 (Mo. 1962).
“§ 138.380(1)) and in equalizing valuations among counties it is the duty of the commission to add to the valuations of property "valued below its real value in money such *663 per cent as will increase the same in each case to its true value" and deduct from overvalued property…”
St. Francois Cnty. v. State Tax Comm'n, 352 S.W.2d 656 (Mo. 1961).
“§ 138.380(1)) and in equalizing valuations-among counties it is the duty of the commission to add to the valuations of property “valued below its real value in money such *663 per cent as will increase the same in each ■case to its true value” and deduct from ■overvalued…”
— Mo. Rev. Stat. § 138.380(2) — 2 cases
Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017).
“-Section 138.380(2) and (5). Section 138.320 provides that “suitable forms and instructions” prepared, by .”
Union Elec. Co. v. Adams, 539 S.W.3d 779 (Mo. Ct. App. 2017).
“§ 138.380(2), § 138.320. County assessors must strictly comply with all such instructions issued by the Commission.”
— Mo. Rev. Stat. § 138.380(3) — 1 case
Nike IHM, Inc. v. Zimmerman, 122 S.W.3d 615 (Mo. Ct. App. 2003).
“The Commission reasoned, pursuant to Section 138.380, RSMo 2000, that “it is the duty of the Commission to cause to be placed upon the assessment rolls at any time during the year property which may be discovered to have, for any reason, escaped taxation.”
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