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YELLOW SHEET Office of the State Auditor of Missouri |
December 31, 2003
Report No. 2003-124
The
following report contains certification information on taxing authorities
throughout Missouri.
State
law requires the Missouri State Auditor to annually check all taxing
jurisdictions throughout Missouri as to their compliance with the tax
limitation provisions of Missouri�s Hancock Amendment.� The following report shows whether or not a
taxing jurisdiction has met its constitutional and statutory obligation to set
an overall tax rate at a level approved by voters and within the bounds of
limits set by Missouri�s Constitution and the State Legislature.
IMPORTANT:� The State
Auditor�s Office has no authority to determine or review individual tax
assessments.� Chapter 138, RSMo governs
the appeals process for assessed valuations as they pertain to individual
taxpayers.
All individual tax assessment
matters are the responsibility of each county assessor and board of
equalization.� Appeals to the state on
tax assessment matters are handled by the Missouri State Tax Commission.�
