TAX ADMINISTRATION 125

The discussion will therefore begin with the local assessment
procedure and conclude with the State Board of Equalization.

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 twoyear
 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 population
 of more than 60,000, is $0.25 per name. A small additional
 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.