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.