Mo. Code Regs. Ann. tit. 12, § 30-2.015
Utility Property to be Assessed Locally and by the State Tax Commission (Rescinded July 30, 2018)
Effective Jul 30, 2018sections 138.410, 138.420, and Chapters 151 and 153, RSMo 2000. Original rule filed Dec. 16, 1985, effective May 11, 1986. Amended: Filed Aug. 16, 2012, effective Feb. 28, 2013. Rescinded: Filed Nov. 29, 2017, effective July 30, 2018. 12 CSR 30-2State Tax Commission
AUTHORITY: sections 138.410, 138.420, and Chapters 151 and 153, RSMo 2000. Original rule filed Dec. 16, 1985, effective May 11, 1986. Amended: Filed Aug. 16, 2012, effective Feb. 28, 2013. Rescinded: Filed Nov. 29, 2017, effective July 30, 2018. 12 CSR 30-2