SUMMERS (Co-sponsors), GRAHAM (106), RELFORD, ROSS, ELLIOTT, FARNEN AND DAVIS (122).
Read 1st time February 10, 2000, and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
AN ACT
To repeal section 138.010, RSMo 1994, relating to county boards of equalization, and to enact in lieu thereof one new section relating to the same subject.
Section A. Section 138.010, RSMo 1994, is repealed and one new section enacted in lieu thereof, to be known as section 138.010, to read as follows:
138.010. 1. Except as otherwise provided by law, in every county in this state there shall be a county board of equalization consisting of the commissioners of the county commission, the county assessor, the county surveyor, and the county clerk who shall be secretary of the board without a vote. In addition to the members required by this subsection, the county commissioners may appoint two citizens of the county who are not officers of the county to serve on the board.
2. Except as provided in subsection 3 of this section, this board shall meet at the office of the county clerk on the second Monday of July of each year.
3. Upon a finding by the board that it is necessary in order to fairly hear all cases arising from a general reassessment, the
board may begin meeting after May thirty-first in any applicable year to timely consider any appeal or complaint resulting
from an evaluation made during a general reassessment of all taxable real property and possessory interests in the
county.
Missouri House of
Representatives