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