138.470. Hearing — correction of books — compensation of assessor — court review — commission assessment final. — 1. The commission, or any member thereof, or any duly authorized agent, shall appear at the time and place mentioned in said order, and the assessing officer, upon whom said notice shall have been served, shall also appear with said assessment roll. The commission, or any member thereof, or any duly authorized agent thereof, as the case may be, shall then and there hear and determine as to the proper assessment of all property and persons mentioned in said notice, and all persons affected, or liable to be affected by review of said assessments thus provided for, may appear and be heard at said hearing. In case said commission, or any member or agent thereof who is acting in said review, shall determine that the assessments so reviewed are not made according to law, the county clerk shall, in a column provided for that purpose, place opposite said property the lawful valuation of the same for assessment.
2. As to the property not upon the assessment roll, the county clerk, upon order of the state tax commission, acting in said review, shall place the same upon said assessment roll by proper description and shall place thereafter in the proper column the value required by law for the assessment of said property. The county clerk, upon orders of the state tax commission, shall also spread upon said roll a certificate showing the day and date on which said assessment roll was reviewed by the commission.
3. For appearing with said roll as required herein the assessing officer shall receive the same per diem as is received by him while in attendance at the meeting of the county board of equalization. His claim shall be presented to and paid by the proper officer of the political subdivision, or municipality, of which he is the assessing officer, in the manner as his other compensation is paid.
4. The action of the commission, or member or agent thereof, when done as provided in this section, shall be final, subject, however, to review in the manner provided in sections 536.100 to 536.140, except that the venue of proceedings for review involving the assessment of real property is in the county where the real property is situated.
5. When any property has been reviewed, assessed and valued by the commission as herein authorized, such property shall not be assessed or valued at a lower figure or a higher figure by the local assessing or equalizing officer for the year the assessment is made.
Notes of Decisions
Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017).
· cites it 12× “and, in such case, the decision shall be final, subject to judicial review in the manner provided in subsection 4 of section 138.470.” If an appeal is assigned to a hearing officer, section 138.”
State Ex Rel. State Tax Comm'n v. Luten, 459 S.W.2d 375 (Mo. 1970).
· cites it 11× “Relator contends that Section 138.470, V.A.M.S., in paragraph (4) specifically limits review to the county wherein the real estate is located, while respondent submits that Supreme Court Rule 100.”
Warnecke v. State Tax Comm'n, 340 S.W.2d 615 (Mo. 1960).
· cites it 11× “Section 138.470 1 in the chapter on equalization and review of tax assessments, provides for a hearing before the commission or a member thereof to determine whether the assessment of the property under inquiry was made according to law, and paragraph 4 thereof is: “The action…”
Taney Cnty. v. Empire Dist. Elec. Co., 309 S.W.2d 610 (Mo. 1958).
· cites it 8× “The statutory provision upon which plaintiffs primarily rely is subsection (1) of Section 138.470 which is as follows: “1. The commission, or any member thereof, or any duly £.”
T. J. Moss Tie Co. v. State Tax Comm'n, 345 S.W.2d 191 (Mo. 1961).
· cites it 8× “” The foregoing paragraph (of section 138.470), enacted in 1957, was essentially the same as paragraph 4 of prior section 138.”
In Re St. Joseph Lead Co., 352 S.W.2d 656 (Mo. 1962).
· cites it 2× “§ 138.470(4). Prior to 1957 this statute provided that the commission's decision was final "subject, however, to the provisions of section 22, article V of the Constitution of Missouri and laws enacted thereunder.”
Tibbs v. Poplar Bluff Assocs. I, L.P., 411 S.W.3d 814 (Mo. Ct. App. 2013).
· cites it 2× “See section 138.470. The circuit court reversed the Commission’s decision on the basis that it misapplied the law.”
Union Elec. Co. v. Clark, 511 S.W.2d 822 (Mo. 1974).
· cites it 2× “banc 1970), the issue was whether the procedure for review of a decision of the State Tax Commission contained in § 138.470 was all inclusive, or whether review could be had pursuant to Rule 100.”
Drey v. State Tax Comm'n, 323 S.W.2d 719 (Mo. 1959).
· cites it 2× “Louis County in the previous case in which the appeal to this court was not perfected, Section 138.470 was amended to provide that the venue for such judicial review should be in “the county where the real property is situated”)- At the hearing, counsel for the Commission…”
St. Francois Cnty. v. State Tax Comm'n, 352 S.W.2d 656 (Mo. 1961).
· cites it 2× “§ 138.470(4). Prior to 1957 this statute provided that the commission’s decision was final “subject, however, to the provisions of section 22, article V of the Constitution of Missouri and laws enacted thereunder.”
— Mo. Rev. Stat. § 138.470(1) — 1 case
Taney Cnty. v. Empire Dist. Elec. Co., 309 S.W.2d 610 (Mo. 1958).
“The statutory provision upon which plaintiffs primarily rely is subsection (1) of Section 138.470 which is as follows: “1. The commission, or any member thereof, or any duly £.”
— Mo. Rev. Stat. § 138.470(4) — 4 cases
Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017).
“and, in such case, the decision shall be final, subject to judicial review in the manner provided in subsection 4 of section 138.470.” If an appeal is assigned to a hearing officer, section 138.”
In Re St. Joseph Lead Co., 352 S.W.2d 656 (Mo. 1962).
“§ 138.470(4). Prior to 1957 this statute provided that the commission's decision was final "subject, however, to the provisions of section 22, article V of the Constitution of Missouri and laws enacted thereunder.”
St. Francois Cnty. v. State Tax Comm'n, 352 S.W.2d 656 (Mo. 1961).
“§ 138.470(4). Prior to 1957 this statute provided that the commission’s decision was final “subject, however, to the provisions of section 22, article V of the Constitution of Missouri and laws enacted thereunder.”
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