Section 1.21 Classification of Counties

• Library: Local Government Deskbook (2017 Ed.)

1. (§1.21) Classification of Counties

Section 46.040, RSMo 2016, divides Missouri into 114 counties and one city. Unlike cities, which are classified on the basis of population and by election of the residents, counties are classified under Chapter 48, RSMo, according to their assessed valuation. Assessed valuation is defined as “the valuation of all real and personal property as determined and finally established by the state agency charged with the duty of equalizing assessments.” Section 48.010, RSMo 2016.

Section 48.020, RSMo 2016, establishes four classifications of counties:

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