Effective – 28 Aug 1999 137.1000. Title, effective date. — Sections 137.1000 to 137.1030 shall be known and may be cited as the “Private Car Ad Valorem Tax Law” and shall, notwithstanding the provisions of sections 137.975 to 137.985 to the contrary, apply to all taxable years beginning on or after January 1, 2000. ——– […]
Effective – 28 Aug 1999 137.1003. Definitions. — As used in sections 137.1000 to 137.1030, the following terms mean: (1) “Commission”, the state tax commission; (2) “Director”, the director of revenue; (3) “Distributable property”, all property which is used directly in the movement of passengers and freight, including railroad cars, but not property used as […]
Effective – 28 Aug 1999 137.1006. Powers of commission. — The commission shall have the exclusive power of original assessment of the distributable property of freight line companies. ——– (L. 1999 S.B. 219)
Effective – 28 Aug 1999 137.1009. Commission to prescribe report forms — penalty for failure to submit reports — mailing requirements — annual mileage reporting, when. — 1. The form for all reports required under sections 137.1000 to 137.1030 shall be prescribed and furnished by the commission. 2. If any freight line company refuses or […]
Effective – 28 Aug 1999 137.1012. Aggregate valuation of distributable freight line company property by the commission — procedure. — 1. The commission shall assess, adjust and equalize the aggregate valuation of the distributable property of each freight line company. For the purpose of estimating the true value in money of the distributable property of […]
Effective – 28 Aug 1999 137.1015. Review of original assessment, when — procedures. — 1. After original assessments, adjustments and equalization by the commission have been completed, each freight line company interested therein shall be promptly notified by the action of the commission and may apply for a review of the original assessment. The commission […]
Effective – 02 Jan 2023, 3 histories 137.1018. Statewide average rate of property taxes levied, ascertained by the commission — report submitted — taxes collected, how determined — tax credit authorized — sunset provision. — 1. The commission shall ascertain the statewide average rate of property taxes levied the preceding year, based upon the total […]
Effective – 28 Aug 1999 137.1021. Deposit of taxes collected into county private car tax trust fund — apportionment to counties. — 1. The taxes collected by the director under the provisions of sections 137.1000 to 137.1030, less one percent for the cost of collection which shall be deposited in the state’s general revenue fund, […]
Effective – 28 Aug 1999 137.1024. Director to notify attorney general of failure to pay taxes due. — Whenever any freight line company fails to pay to the director the tax due within the time prescribed in section 137.1018, it shall be the duty of the director, as soon as practical thereafter, to make a […]
Effective – 28 Aug 1999 137.1027. Attorney general to institute a suit, when — property subject to seizure, when. — 1. Upon receipt of the statement from the director of revenue as provided in section 137.1024, it shall be the duty of the attorney general to institute a suit or suits in any court of […]
Effective – 28 Aug 1999 137.1030. Contingent procedures for freight line company taxes, effective when. — In the event a final judgment of a court of competent jurisdiction shall find that all or portions of this act* is not enforceable, then without further action by the general assembly, the procedure for the assessing, adjusting and […]
