The fiscal problem in Missouri

Bibliographic data

Monograph

Identifikator:: 1833271335

URN:: urn:nbn:de:zbw-retromon-230042

Document type:: Monograph

Title:: The fiscal problem in Missouri

Place of publication:: New York

Publisher:: National Industrial Conference Board, Inc.

Year of publication:: 1930

Scope:: xvi, 359 S.

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter V. Tax administration

Collection:: Economics Books

TAX ADMINISTRATION 125 The discussion will therefore begin with the local assessment procedure and conclude with the State Board of Equaliza- tion. There is a county assessor in each county of the state, except in those counties that have the township form of organization. In the latter counties! each township has its own assessor, the township clerk serving in this capacity. St. Louis and cities of the first class have their own local valuations, which are made by the city assessor.? In cities of the second class, the commissioner of the department of revenue is ex-officio assessor? and in those of the third and fourth classes property is assessed jointly by the city and county assessors.* An annual assessment is required. The county assessors are elected® for a four-year term, and the township clerks, who are ex-officio township assessors, are elected for a two- year term. The statutes’ provide that assessors are to be compensated on the basis of the number of assessment lists prepared. The maximum is $0.35 per name in counties having a population of not more than 30,000, and the minimum, which is applicable in counties having a popula- tion of more than 60,000, is $0.25 per name. A small addi- tional fee is allowed for preparing both real and personal property assessment lists. The cost of the assessments is borne equally by the state and the county. There is a county board of equalization in each county. In counties not under the township form of organization, the board consists of the judges of the county court, the county assessor, and the county clerk. The latter official is secretary of the board, but is not permitted a vote.* In counties that have the township form of organization, the sheriff is a member of the board, there being no county assessor insuch counties. Thecounty board assessesomitted property, hears complaints, and determines appeals from the assessor’s { Twenty-four counties have the township form of organization. 2R. S. 1919, Section 7646. 3 R. S. 1919, Section 8073. 1R. S. 1919, Sections 8266 and 8445. 5R. S. 1919, Section 12759. This section does not apply to St. Louis City. 8 R. S. 1919, Section 13196. 7 Session Laws, 1929, pp. 415 ff. 2 R. S. 1919, Section 12820.

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