Mo. Rev. Stat. » Chapter 48
Missouri Revised Statutes

Mo. Rev. Stat. § 48.020 (2026)

Classification of counties into four classes for purpose of organization and power

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  48.020.  Classification of counties into four classes for purpose of organization and power — classification, how determined — annual increase to assessed valuation, amount. — 1.  All counties of this state are hereby classified, for the purpose of establishing organization and powers in accordance with the provisions of Section 8, Article VI, Constitution of Missouri, into four classifications determined as follows:

Classification 1.  All counties having an assessed valuation of nine hundred million dollars and over shall automatically be in the first classification after that county has maintained such valuation for the time period required by section 48.030; however, any county of the second classification which, on August 28, 2010, has had an assessed valuation of at least six hundred million dollars for at least one year may, by resolution of the governing body of the county, elect to be classified as a county of the first classification after it has maintained such valuation for the period of time required by the provisions of section 48.030.

Classification 2.  All counties having an assessed valuation of six hundred million dollars and less than the assessed valuation necessary for that county to be in the first classification shall automatically be in the second classification after that county has maintained such valuation for the time period required by section 48.030.

Classification 3.  All counties having an assessed valuation of less than the assessed valuation necessary for that county to be in the second classification shall automatically be in the third classification.

Classification 4.  All counties which have attained the second classification prior to August 13, 1988, and which would otherwise return to the third classification after August 13, 1988, because of changes in assessed valuation shall remain a county in the second classification and shall operate under the laws of this state applying to the second classification.  Notwithstanding the foregoing, all counties which have attained the fourth classification prior to January 1, 2027, and which would otherwise move to a county of the third classification on January 1, 2027, shall remain a county in the fourth classification and shall operate under the laws of the state applying to the second classification through December 31, 2030, subject to the provisions of subsection 2 of section 48.030.

  2.  The required assessed valuation for each classification under subsection 1 of this section shall be increased annually by an amount equal to the percentage change in the annual average of the Consumer Price Index for All Urban Consumers (CPI-U) or zero, whichever is greater.  The state tax commission shall calculate and publish this amount so that it is available to all counties.

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(L. 1945 p. 1801 § 1, A.L. 1957 p. 342, A.L. 1977 H.B. 38, et al., A.L. 1978 S.B. 743, A.L. 1979 H.B. 583, A.L. 1988 H.B. 943, A.L. 2004 H.B. 950 & 948, A.L. 2010 H.B. 1806, A.L. 2026 H.B. 1825)

Notes of Decisions
Cited in 22 cases (3 in the last 5 years), 1955–2025 · leading case: Macon Cnty. Emergency Servs. Bd. v. Macon Cnty. Comm'n, 485 S.W.3d 353 (Mo. 2016).
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Macon Cnty. Emergency Servs. Bd. v. Macon Cnty. Comm'n, 485 S.W.3d 353 (Mo. 2016). · cites it 2× “Section 48.020. Board’s duties include “[rjeceiving money from any county sales tax authorized to be levied pursuant to section 190.”
State ex rel. Hall v. Bauman, 466 S.W.2d 177 (Mo. Ct. App. 1971). · cites it 15× “Section 48.020 V.A.M.S. is such a cognate statute.”
Gash v. Lafayette Cnty., 245 S.W.3d 229 (Mo. 2008). · cites it 2× “” Section 48.020. The record is not clear as to which enabling act Lafayette County invoked when it adopted its current zoning and building regulations.”
Beatty v. State Tax Comm'n, 912 S.W.2d 492 (Mo. 1995). · cites it 2× “§ 48.020, RSMo 1994; Official Manual, State of Missouri 1995-1996, p.”
Investors All., LLC v. Bordeaux, 428 S.W.3d 693 (Mo. Ct. App. 2014). · cites it 4× “Except in counties of the first classification as determined pursuant to section 48.020, for the purposes of this section, “adequate and timely notice” means that the purchaser shall notify tenants in uniting of the fact that title to the property has been transferred, and of…”
Russell v. Callaway Cnty., 575 S.W.2d 193 (Mo. 1978). · cites it 4× “In this case, respondent alleged that she was a resident, citizen and taxpayer of Call-away County, Missouri, pleaded the statute, § 48.020, RSMo Supp.1977, and the constitution, Mo.”
State ex rel. McClellan v. Godfrey, 519 S.W.2d 4 (Mo. 1975). · cites it 4× “Section 48.020 classifies the “counties” into four classes with “Class 1.”
Ogg v. Mediacom, L.L.C., 142 S.W.3d 801 (Mo. Ct. App. 2004). “See also§ 48.020; Poster v. Evert, 774 S.W.2d 472, 473 (Mo.”
City of Kirkwood v. Allen, 399 S.W.2d 30 (Mo. 1966). · cites it 2× “Any county so qualifying and which has found it expedient to adopt a special charter would have problems by reason of its population relating to police protection, sanitation and the like, which would not necessarily exist in other counties.”
Chaffin v. Cnty. of Christian, 359 S.W.2d 730 (Mo. 1962). · cites it 3× “The classification section of the act became § 48.020 of our statutes. It classifies the counties on the basis of assessed valuation as follows: Class 1.”
State ex rel. Hunter v. Lippold, 142 S.W.3d 241 (Mo. Ct. App. 2004). “…Budget Law. 3 . In Missouri, counties are classified into four classifications based on their assessed valuation. § 48.020.”
Baker v. Stone Cnty., Mo., 41 F. Supp. 2d 965 (W.D. Mo. 1999). “§ 48.020. 22. The County Commission is composed of three members, styled “commissioners.”
Show all 22 citing cases →
Mo. Rev. Stat. § 48.020(1): 2 cases
Jessica A. Goodman v. Saline Cnty. Comm'n & Kile Guthrey, Jr., No. WD86126 (Mo. Ct. App. Apr. 2, 2024).
Jessica A. Goodman v. Saline Cnty. Comm'n & Kile Guthrey, Jr., No. WD86126 (Mo. Ct. App. Mar. 18, 2025).
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