Equalization, Board of

Details about the Equalization, Board of

Overview

In all constitutional charter cities not situated within any county there shall be a board of equalization consisting of the assessor, who shall be its president, and four (4) taxpaying, property-owning citizens resident in the city for five years next before their appointment, who shall be appointed annually by the mayor on or before the 2nd Monday in May of each year.
Members are compensated $150 for each day's actual service.
Members have one (1) year terms, and be either a tax-paying property owner or resident in the city for five years before appointment.

Apply to Serve (4 openings) View board website
Openings include appointments labeled "Serving Beyond Term."

Board Members

Showing 4 active board members (maximum 4)
Name Role End Date
Jean Barnett Member 05/01/2022
Serving Beyond Term
Sharon Coleman Member 05/01/2022
Serving Beyond Term
Joan Hubbard Member 05/01/2022
Serving Beyond Term
Norman Sutterer Member 05/01/2022
Serving Beyond Term

Authorizing Legislation

Rev. Mo. Stat. 138.140-138.180, City Code Chapter XV, Section 10-11; 15.08.10

Board Duties and Purpose

38.150. Powers and duties — notice of increase. —
1. The board shall hear complaints and appeals, and adjust, correct, and equalize the valuations and assessments of any real or tangible personal property taxable by the city and assess and equalize the value of any real or tangible personal property taxable by the city omitted from the assessment plat books or records then under examination by them, and adjust and correct the assessment plat books or records accordingly. If the board proposes to increase any assessment or to assess any omitted property, it shall give notice of the fact to the person owning or controlling the property affected, his agent or representative, by personal notice, by mail, or if the address of the person, agent or representative is unknown, then by publication in one issue of at least two daily newspapers published within the city.
2. The notice as to omitted property shall state the kind and class of property and the value fixed thereon by the board and shall name the time and place, not less than five days thereafter, when and where the person may appear before the board and show cause, if any, why the assessment should not be made.
3. A like notice shall be given if the board proposes to increase any assessment, and in addition thereto shall state the amount of the increase.
4. For cause shown, if any, that the assessment was erroneously or improperly made, the board may change, alter or cancel the assessment.

Member Requirements

138.140. Board of equalization — members — oath — compensation — vacancies, how filled. —
1. In all constitutional charter cities not situated within any county there shall be a board of equalization consisting of the assessor, who shall be its president, and four (4) taxpaying, property-owning citizens resident in the city for five years next before their appointment, who shall be appointed annually by the mayor on or before the second Monday in May of each year.
2. Each member shall take an oath similar to that required by law of members of county boards of equalization.
3. Their compensation shall be fixed by ordinance.
4. Vacancies or absences on the board of equalization caused by death, incapacity to perform duties, failure to attend three consecutive meetings, or resignation shall be filled forthwith by appointment by the mayor.

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