Missouri Revised Statutes

Mo. Rev. Stat. § 138.430 (2026)

Right to appeal, procedure, notice to collector, when

✓ current as of May 2026

Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

138.430. Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when. — 1. Every owner of real property or tangible personal property shall have the right to appeal from the local boards of equalization to the state tax commission under rules prescribed by the state tax commission, within the time prescribed in this chapter or thirty days following the final action of the local board of equalization, whichever date later occurs, concerning all questions and disputes involving the assessment against such property, the correct valuation to be placed on such property, the method or formula used in determining the valuation of such property, or the assignment of a discriminatory assessment to such property. The commission shall investigate all such appeals and shall correct any assessment or valuation which is shown to be unlawful, unfair, improper, arbitrary or capricious. Any person aggrieved by the decision of the commission may seek review as provided in chapter 536.

2. In order to investigate such appeals, the commission may inquire of the owner of the property or of any other party to the appeal regarding any matter or issue relevant to the valuation, subclassification or assessment of the property. The commission may make its decision regarding the assessment or valuation of the property based solely upon its inquiry and any evidence presented by the parties to the commission, or based solely upon evidence presented by the parties to the commission.

3. Every owner of real property or tangible personal property shall have the right to appeal to the circuit court of the county in which the collector maintains his office from the decision of the local board of equalization not later than thirty days after the final decision of the board of equalization concerning all questions and disputes involving the exclusion or exemption of such property from assessment or from the tax rolls pursuant to the Constitution of the United States or the constitution or laws of this state, or of the taxable situs of such property. The appeal shall be as a trial de novo in the manner prescribed for nonjury civil proceedings. Upon the timely filing of the appeal, the clerk of the circuit court shall send to the county collector to whom the taxes on the property involved would be due a notice that an appeal seeking exemption has been filed, which notice shall contain the name of the taxpayer, the case number assigned by the court, and the parcel or locator number of the property being appealed. The notice to the collector shall state that the taxes in dispute are to be impounded in accordance with subsection 2 of section 139.031.

4. Upon the timely filing of an appeal to the state tax commission as provided in this section, or the transfer of an appeal to the commission in accordance with subsection 5 of this section, the commission shall send to the county collector to whom the taxes on the property involved would be due a notice that an appeal has been filed or transferred as the case may be, which notice shall contain the name of the taxpayer filing the appeal, the appeal number assigned by the commission, the parcel or locator number of the property being appealed, the assessed value by the board of equalization and the assessed value proposed by the taxpayer, if such values have been provided to the commission when the appeal is filed. The notice to the collector shall state that the taxes in dispute are to be impounded in accordance with subsection 2 of section 139.031. Notice to the collector of an appeal filed in an odd-numbered year shall also serve as notice to the collector to impound taxes for the following even-numbered year if no decision has been rendered in the appeal. The state tax commission shall notify the collector once a decision has been rendered in an appeal.

5. If the circuit court, after review of the appeal, finds that the appeal is not a proper subject for the appeal to the circuit court as provided in subsection 3 of this section, it shall transfer the appeal to the state tax commission for consideration.

6. If an assessor classifies real property under a classification that is contrary to or in conflict with a determination by the state tax commission or a court of competent jurisdiction of said property, the taxpayer shall be awarded costs of appeal and reasonable attorney's fees on a challenge of the assessor's determination.

--------

(RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V.I p. 548, A.L. 1978 S.B. 661, A.L. 1983 S.B. 63, et al., A.L. 1989 H.B. 181 & 633, A.L. 1999 S.B. 219, A.L. 2008 S.B. 711)

Prior revisions: 1929 § 9854; 1919 § 12847

Notes of Decisions

Cited in 62 cases (6 in the last 5 years), 1958–2024 · leading case: Gas Serv. Co. v. Morris, 353 S.W.2d 645 (Mo. 1962).

Sort: Relevance Newest Treatment

Gas Serv. Co. v. Morris, 353 S.W.2d 645 (Mo. 1962). · cites it 40× “Section 138.430 provides in part: “Any person, firm or corporation shall have the right to appeal to the state tax commission from any finding, order, decision, assessment or additional assessment made by the director of revenue, or by the state collector of revenue, under such…”

O'Flaherty v. State Tax Comm'n of Missouri, 680 S.W.2d 153 (Mo. 1984). · cites it 20× “Section 138.430, RSMo 1978 provides: Every owner of real property or tangible personal property and every merchant and manufacturer shall have the right of appeal from the local boards of equalization under rules prescribed by the state tax commission.”

Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017). · cites it 6× “Ameren alleges, respectively, that the Commission erred in affirming the Assessor and BOE’s assessed valuation of Amer-en’s real property in service in Cole County as of January 1, 2013 because: (i) the Assessor improperly applied the cost approach in valuing Ameren’s property…”

Westglen Vill. Assocs. v. Leachman, 654 S.W.2d 897 (Mo. 1983). · cites it 8× “See § 138.430, RSMo 1978. I doubt that the teaching of Henry v.”

State Ex Rel. Thompson-Stearns-Roger v. Schaffner, 489 S.W.2d 207 (Mo. 1973). · cites it 8× “Respondent asserts that, upon rejection of the claims for refund, the claimants were obliged to seek review of the Director’s decision by way of the State Tax Commission, under § 138.430, RSMo 1969, V.A.M. S., with judicial review thereafter as provided in contested cases, under…”

City of Richmond Heights v. Bd. of Equalization of St. Louis Cty., 586 S.W.2d 338 (Mo. 1979). · cites it 5× “The appeal before us raises three questions: (1) does a city have standing under § 138.430 to appeal an assessment by the board of equalization to the State Tax Commission; (2) does a city or school district have standing under § 536.”

Koplar v. State Tax Comm'n, 321 S.W.2d 686 (Mo. 1959). · cites it 6× “Section 138.430 RSMo 1949, V. A.M.S. A separate appeal was taken by the owner of each specific property here involved.”

Armstrong-Trotwood, LLC v. State Tax Comm'n, 516 S.W.3d 830 (Mo. 2017). · cites it 2× “Koplar neither cites nor discusses article X, section 3, but instead, found the challenged assessment was "shown to be unlawful, unfair, improper, arbitrary or capricious” under section 138.430 based on testimony of "intentional discrimination.”

Nexus Rent-A-Car, Inc. v. Nash, 747 S.W.2d 683 (Mo. Ct. App. 1988). · cites it 7× “385, § 138.430, and § 139.031, of the Revised Statutes of Missouri, 1978; plaintiff’s protest of 1983 taxes is governed by the same sections of the 1986 revised statutes.”

Savage v. State Tax Com'n of Missouri, 722 S.W.2d 72 (Mo. 1986). · cites it 3× “” 3 Section 138.430, RSMo 1978, directs the Commission to “correct any assessment which is shown to be unlawful, unfair, improper, arbitrary or capricious.”

State Ex Rel. Ashby Road Partners, LLC v. State Tax Comm'n, 297 S.W.3d 80 (Mo. 2009). · cites it 2× “Instead, section 138.430 requires the commission to investigate all appeals of assessments, including appeals alleging discriminatory assessment, and authorizes the commission in such investigations to “inquire of the owner of the property or of any other party to the appeal…”

Hertz Corp. v. State Tax Comm'n, 528 S.W.2d 952 (Mo. 1975). · cites it 4× “The City says it had a right to appeal from the board of equalization to the Commission because Section 138.430(2) V.A.M.S. gives that right to "Every owner of real property.”

Show all 62 citing cases →

— Mo. Rev. Stat. § 138.430(2) — 9 cases

Hertz Corp. v. State Tax Comm'n, 528 S.W.2d 952 (Mo. 1975). “The City says it had a right to appeal from the board of equalization to the Commission because Section 138.430(2) V.A.M.S. gives that right to "Every owner of real property.”

State Ex Rel. Sch. Dist. of Indep. v. Jones, 653 S.W.2d 178 (Mo. 1983).

City of Richmond Heights v. Bd. of Equalization of St. Louis Cty., 586 S.W.2d 338 (Mo. 1979). “The appeal before us raises three questions: (1) does a city have standing under § 138.430 to appeal an assessment by the board of equalization to the State Tax Commission; (2) does a city or school district have standing under § 536.”

State Ex Rel. St. Francois Cnty. Sch. Dist. R—III v. Lalumondier, 518 S.W.2d 638 (Mo. 1975).

McGraw-Edison Co. v. Curry, 485 S.W.2d 175 (Mo. Ct. App. 1972).

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.