Section 137.975 – Annual reports to be filed, form, content.
Effective – 13 May 1994 137.975. Annual reports to be filed, form, content. — The form for all reports required under sections 137.975 to 137.985 shall be prescribed and furnished by the commission. Every railroad and street railway company operating in this state shall file annually, on or before the thirty-first day of May, a […]
Section 137.977 – Failure to file, penalty — waiver of penalty, when — report deemed filed, when.
Effective – 13 May 1994 137.977. Failure to file, penalty — waiver of penalty, when — report deemed filed, when. — If any private car company refuses or fails to make and return the reports required by section 137.975 within the time prescribed and without an extension of time, the commission shall increase by four […]
Section 137.979 – Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect.
Effective – 13 May 1994 137.979. Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect. — The commission shall assess, adjust and equalize the aggregate valuation of the distributable property of each private car company. When the operations of any private car company extend into another state, the commission […]
Section 137.981 – Administrative and judicial review procedure authorized for private car companies.
Effective – 13 May 1994 137.981. Administrative and judicial review procedure authorized for private car companies. — Administrative review of the original assessments of private car companies shall be provided in the same manner as specified in section 138.420. Any private car company aggrieved by the decision of the commission may, if it has participated […]
Section 137.983 – Private car companies not subject to ad valorem taxation, when.
Effective – 13 May 1994 137.983. Private car companies not subject to ad valorem taxation, when. — The commission may, by rule, establish levels of assessed valuation of private car companies, using total valuation of a company or the valuation apportioned to any county, below which value shall be considered de minimis. The valuation of […]
Section 137.985 – Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed.
Effective – 13 May 1994 137.985. Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed. — The state tax commission shall apportion the aggregate value of all distributable property of such private car companies, except […]