Mo. Rev. Stat. ch. 151 – Taxation of Railroads and Street Railroads | Midpage

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Revised Statutes of Missouri

Chapter 151

Mo. Rev. Stat. ch. 151

Taxation of Railroads and Street Railroads

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