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Board of Equalization

The County Clerk serves as a non-voting secretary to the Board of Equalization (BOE).  The BOE is a panel of two citizens and three commissioners who hear appeals each summer (typically during the month of July) brought forth by taxpayers regarding their county real estate and personal property assessments.  The Board has the authority to decrease, increase, or not change these assessment values based on the facts presented at the hearings.  The Board also meets to certify corrections to erroneous assessments. Appeals to the State Tax Commission are allowed if the taxpayer does not feel, after their local hearing, that the decision of the BOE is in line with the fair market value of the property.

To make an appeal to the Board of Equalization please call the County Clerk’s office on or before the second Monday in July at 573.642.0730.


Requests for appeal to the Board of Equalization must be made in writing and received by the County Clerk by the second Monday in July.



137.275 Appeals to county board of equalization — lodged where.
138.010 Membership of county board of equalization — annual meetings.