Missouri
Chapter 151
34 entries
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151.010. What railroads are taxable.
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151.020. Railroad companies to make annual report to state tax commission — distributable, local pro…
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151.030. Annual report of railroad property in each county to county clerks.
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151.040. County commission to examine report — certify to state tax commission.
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151.050. State tax commission to determine value if company fails to report.
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151.060. Commission to assess, adjust and equalize — valuation — hearings — bridges in St.
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151.070. Commission to assess property omitted in prior years.
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151.080. Apportionment of taxes.
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151.090. Tax commission to keep record — proceedings to be certified to companies.
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151.100. Local property to be assessed by county assessor.
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151.110. Description of local property furnished to county clerk — certification by county assessor — list of property, furnished to state tax commission.
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151.120. Local assessment and rate percent returned to county commission.
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151.130. Determination of value of railroads built on county lines.
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151.140. County commission to levy taxes on railroad property.
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151.150. Apportionment by county commission of schools by railroads.
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151.160. The words "for other purposes" construed.
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151.170. County clerk to make railroad tax book.
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151.180. Tax book delivered to collector — receipt to state director of revenue.
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151.190. County clerk to certify amount of taxes to railroad company.
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151.200. Date railroad taxes due.
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151.210. Lien for taxes — priority.
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151.220. Date taxes become delinquent — penalties.
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151.230. Collector to enforce lien for taxes — procedure.
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151.240. Duty of prosecuting attorney — additional attorneys — fees.
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151.250. Property to be sold — sheriff to issue deed — disposition of proceeds.
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151.260. Collector to keep separate accounts of taxes collected — monthly payments.
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151.270. Collector's annual settlement of railroad taxes.
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151.280. Fees allowed county collector.
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151.290. Fee to county clerk for making railroad tax book.
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151.300. Companies may recover taxes paid on leased cars.
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151.310. Obligation of contracts not impaired.
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151.320. Street railroad company to make statement to commission.
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151.330. Street railroad company property subject to taxation.
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151.340. Penalties imposed on certain officers.