Chapter 1 - General Organization

  • 12 CSR 30-1.010 General Organization
  • 12 CSR 30-1.016 Allocation of Unit Value (Moved to 12 CSR 30-2.016)
  • 12 CSR 30-1.020 Meetings and Hearings
  • 12 CSR 30-1.030 Forms

Chapter 2 - Original Assessment

  • 12 CSR 30-2.011 Completion of Forms by Assessors to be Used in Original Assessment by the State Tax Commission
  • 12 CSR 30-2.015 Utility Property to be Assessed Locally and by the State Tax Commission
  • 12 CSR 30-2.016 Allocation of Unit Value
  • 12 CSR 30-2.018 Method of Administrating the Ad Valorem Taxation of the Private Railcar Industry and Applying for the Freight Line Company Tax Credit
  • 12 CSR 30-2.021 Original Assessment by State Tax Commission and Appeals

Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization

  • 12 CSR 30-3.001 Two-Year Assessment Cycle
  • 12 CSR 30-3.005 Appeals of the Assessment of Real Property to the Local Board of Equalization Under the Two-Year Assessed Value Cycle
  • 12 CSR 30-3.010 Appeals From the Local Board of Equalization
  • 12 CSR 30-3.015 Orders of the Commission Under the Two-Year Assessed Value Cycle
  • 12 CSR 30-3.020 Intervention
  • 12 CSR 30-3.025 Collateral Estoppel
  • 12 CSR 30-3.040 Subpoenas and Discovery
  • 12 CSR 30-3.050 Procedure: Motions and Stipulations
  • 12 CSR 30-3.060 Exchange of Exhibits, Prefiled Direct Testimony and Objections
  • 12 CSR 30-3.065 Appraisal Evidence
  • 12 CSR 30-3.070 Prehearing Procedures
  • 12 CSR 30-3.075 Receipt of Evidence Indicating Value Greater than Assessor or Board—First Class Charter Counties
  • 12 CSR 30-3.080 Hearing and Disposition of Appeals
  • 12 CSR 30-3.085 Mediation of Appeals
  • 12 CSR 30-3.090 Determining Class Life for Tangible Personal Property

Chapter 4 - Agricultural Land Productive Values

  • 12 CSR 30-4.010 Agricultural Land Productive Values