Taxation of Railroads and Street Railroads

  1. Law
  2. Missouri Revised Statutes
  3. Taxation and Revenue
  4. Taxation of Railroads and Street Railroads

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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.