Report No. 2010-168
December 2010
Complete Audit Report

Review of the 2010 Property Tax Rates

State law requires the Missouri State Auditor to annually check all taxing jurisdictions throughout Missouri for compliance with the tax limitation provisions of Article X, Section 22, Missouri Constitution (commonly referred to as the Hancock Amendment) and Section 137.073, RSMo. 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 limits set by the Missouri Constitution and state law.

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.

Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov