PURPOSE: This rule sets forth that railroad and utility property which is to be assessed by the local assessor and that property which is originally assessed by the state tax commission

1. (1) The real and tangible personal property of water companies, gas distribution companies, cable television companies and rural electric cooperatives is to be assessed by the local assessor for ad valorem tax purposes. 12 CSR 30-2

2. (2) The real and tangible personal property of railroad companies is to be assessed as follows for ad valorem tax purposes:

   1. (A) The local assessor will assess—

      1. 1. Construction work in progress;
      2. 2. Materials and supplies;
      3. 3. Motor vehicles;
      4. 4. Office furniture, office equipment,

office fixtures;

1. 5. Office buildings, warehouses;
2. 6. Roundhouses, workshops;
3. 7. Land and buildings not assessed as

distributable property; and

1. 8. Communication equipment not used

in the movement of passengers and freight; and

1. (B) The state tax commission will originally assess—

   1. 1. Rail, ballast, ties, switches, switching

equipment;

1. 2. Roadbed, superstructure, bridges,

trestles, culverts;

1. 3. Railroad right-of-way, leased railroad

lines, depots, water tanks and turntables;

1. 4. Rolling stock, engines, hand cars;
2. 5. Communication equipment used in

the movement of passengers and freight; and

1. 6. Any other property used directly in

the movement of passengers and freight.

1. (3) The real and tangible personal property of telephone and telegraph companies is to be assessed as follows for ad valorem tax purposes:

   1. (A) The local assessor will assess—

      1. 1. Motor vehicles;
      2. 2. Construction work in progress;
      3. 3. Materials and supplies;
      4. 4. Office furniture, office equipment,

office fixtures;

1. 5. Office buildings and land;
2. 6. Land held for future use;
3. 7. Buildings used predominantly to

house local property and land;

1. 8. Workshops, warehouses and land; and
2. 9. Work equipment and other general

equipment; and

1. (B) The state tax commission will originally assess—

   1. 1. Central office equipment;
   2. 2. Station apparatus and station connec-

tions;

1. 3. Large private branch exchanges;
2. 4. Poles, lines, cable, wire, conduit,

easements therefor and rights-of-way;

1. 5. Microwave towers and sites;
2. 6. All buildings used predominantly for

housing distributable equipment and land associated with the buildings; and

1. 7. Any other equipment directly used in

the provision of telephone or telegraph service. (4) The real and tangible personal property of pipeline companies is to be assessed as follows for ad valorem tax purposes:

1. (A) The local assessor will assess—

   1. 1. Motor vehicles;
   2. 2. Construction work in progress;
   3. 3. Materials and supplies;
   4. 4. Office furniture, office equipment,

office fixtures;

1. 5. Land held for future use;
2. 6. Communication equipment not used

for control of the movement of gaseous or liquid products;

1. 7. Workshops, office buildings, ware-

houses, storage tanks, loading and unloading facilities; and

1. 8. Land associated with other locally

assessed property; and

1. (B) The state tax commission will originally assess—

   1. 1. Field lines, line pipe and fittings;
   2. 2. Compressor station equipment and

buildings;

1. 3. Pumping equipment and buildings;
2. 4. Measuring and regulating equipment

and housing buildings;

1. 5. Communication equipment used for

control of transportation of gas or liquid products; and

1. 6. Land and right-of-way associated

with other distributable property.

1. (5) The real and tangible personal property of electric companies is to be assessed as follows for ad valorem tax purposes:

   1. (A) The local assessor will assess—

      1. 1. Motor vehicles;
      2. 2. Construction work in progress;
      3. 3. Materials and supplies;
      4. 4. Office furniture, office equipment,

office fixtures;

1. 5. Coal piles, nuclear fuel;
2. 6. Land held for future use;
3. 7. Workshops, warehouses, office build-

ings and generating plant structures;

1. 8. Communication equipment not used

for control of generation and distribution of power;

1. 9. Roads, railroads and bridges;
2. 10. Reservoirs, dams and waterways;

and

1. 11. Land associated with other locally

assessed property all generating plant land; and

1. (B) The state tax commission will originally assess—

   1. 1. Boiler plant equipment, turbogenera-

tor units and generators;

1. 2. Station equipment;
2. 3. Towers, fixtures, poles, conductors,

conduit transformers, services and meters;

1. 4. Substation equipment, fences;
2. 5. Right-of-way;
3. 6. Reactor, reactor plant equipment,

cooling towers;

1. 7. Communication equipment used for

control of generation and distribution of power; and

1. 8. Land associated with distributable

property.

1. (6) The real and tangible personal property of commercial aircraft not owned by an airline company is to be assessed as follows for ad valorem tax purposes:

   1. (A) The owner of commercial aircraft not owned by an airline company, hereinafter referred to as owner, shall make the claim of commercial aircraft upon submission of their personal property list to the assessor;
   2. (B) Claims by owners, to either the State Tax Commission or the assessor, being made after May 1 but before September 1 will be processed by the State Tax Commission;
   3. (C) The owner must notify their county assessor that they will be making a claim of commercial aircraft out of time and provide proof of such to the State Tax Commission; and
   4. (D) Claims by a taxpayer filed for omitted property for prior years will not be processed by the State Tax Commission and the aircraft will be assessed by the county assessor.

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. *Original authority: 138.410, RSMo 1939, amended 1945, 1947, 1951; 138.420, RSMo 1939, amended 1945, 1986; and Chapters 151 and 153, see the Revised Statutes of Missouri 2000.