Title X TAXATION AND REVENUE Chapter 138 Effective - 28 Aug 2008 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.
Missouri Legal Code