Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 30-2.020
Original Assessment by State Tax Commission and Appeals
(Rescinded September 14, 1984)
AUTHORITY: section 138.420, RSMo 1978.
Original rule filed Aug. 7, 1975. Amended:
Filed Aug. 15, 1983, effective Nov. 14, 1983.
Rescinded: Filed April 23, 1984, effective
Sept. 14, 1984.
Op. Atty. Gen. No. 88 Lehr (2-28-75). The State Tax Commission has the authority and is obligated to equalize the assessments of property among the various counties and the City of St. Louis pursuant to section 138.090, RSMo, and has the duty to order any county in which valuations of property are below 33 1/3% of true value to raise the valuations of property to 33 1/3% of true value and to order any county in which valuations of prop-erty are above 33 1/3% of true value to lower the valuation of such property to 33 1/3% of true value. The State Tax Commission has no authority to equalize the assessments among various parcels of property within a county as such, but individual assessments can be raised or lowered pursuant to sections 138.380, 138.460, and 138.470, RSMo. The state auditor has no authority to compel the State Tax Commission to require the equaliza-tion of assessments among the various coun-ties of the City of St. Louis at 33 1/3% of true value.
Amendment history
AUTHORITY: section 138.420, RSMo 1978. Original rule filed Aug. 7, 1975. Amended: Filed Aug. 15, 1983, effective Nov. 14, 1983. Rescinded: Filed April 23, 1984, effective Sept. 14, 1984. Op. Atty. Gen. No. 88 Lehr (2-28-75). The State Tax Commission has the authority and is obligated to equalize the assessments of property among the various counties and the City of St. Louis pursuant to section 138.090, RSMo, and has the duty to order any county in which valuations of property are below 33 1/3%
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-2.160 · State Income Tax Deduction Add-Back
- 12 CSR 10-2.165 · Net Operating Losses on Corporate Income Tax Returns
- 12 CSR 10-2.170 · Wood Energy Credit
- 12 CSR 10-2.175 · Agricultural Unemployed Person
- 12 CSR 10-2.180 · Public Law 86-272 Immunity
- 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
- 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
- 12 CSR 10-2.200 · Trucking Companies
- 12 CSR 10-2.205 · Railroads
- 12 CSR 10-2.210 · Airlines
- 12 CSR 10-2.220 · Taxation of Nonresident Members of Professional…
- 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.230 · Construction Contractors
- 12 CSR 10-2.235 · Government Pension Exemption
- 12 CSR 10-2.240 · Determination of Timeliness
- 12 CSR 10-2.250 · Reciprocal Agreements with Other States for Tax…
- 12 CSR 10-2.255 · Allocation and Apportionment for Nonresident…
- 12 CSR 10-2.260 · would not apply to each member, then the affiliated…
- 12 CSR 10-2.436 · SALT Parity Act Implementation
- 12 CSR 10-2.705 · Filing Corporation Tax Returns
- 12 CSR 10-2.710 · Net Operating Losses on Individual Income Tax Returns
- 12 CSR 10-2.720 · Reporting Requirements for Individual Medical Accounts
- 12 CSR 10-2.725 · Foster Parent Tax Deduction
- 12 CSR 10-2.730 · Expenses Related to Production of Tax Exempt Interest…
- 12 CSR 10-2.740 · Adoption Tax Credit
- 12 CSR 30-2.010 · Appeals from the Department of Revenue or State…
- 12 CSR 30-2.011 · Completion of Forms by Assessors to be Used in…
- 12 CSR 30-2.015 · Utility Property to be Assessed Locally and by the…
- 12 CSR 30-2.016 · Allocation of Unit Value
- 12 CSR 30-2.017 · De Minimis Levels of Assessed Valuation of Private…
- 12 CSR 30-2.018 · Method of Administra- ting the Ad Valorem Taxation of…
- 12 CSR 30-2.020 · Original Assessment by State Tax Commission and…
- 12 CSR 30-2.021 · Original Assessment by State Tax Commission and…
- 12 CSR 30-2.030 · Appeals from the Local Board of Equalization
- 12 CSR 30-2.040 · Prehearing Procedures
- 12 CSR 30-2.050 · Intervention
- 12 CSR 30-2.060 · Discovery
- 12 CSR 30-2.065 · Subpoenas
- 12 CSR 30-2.070 · Procedure: Motions and Stipulations