Complaints to be filed with state tax commission, when (first class counties).

Mo. Rev. Stat. § 138.110
in effect
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138.110. Complaints to be filed with state tax commission, when (first class counties). — Complaints as to rulings of the county board of equalization in such counties shall be filed according to law with the state tax commission not later than September thirtieth of the year in which such ruling was made. (L. 1945 p. 1930 § 17, A.L. 2008 S.B. 711) (1984) A county assessor does not have standing to appeal a ruling of a local county board of equalization to the Tax Commission. O'Flaherty v. State Tax Commission (Mo. banc), 680 S.W.2d 153.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=138.110Fetched: 10/17/2026
Mo. Rev. Stat. § 138.110 — Complaints to be filed with state tax commission, when (first class counties) | Revised Statutes of Missouri (Aug. 2026 snapshot) | Corpus