Section 151.330 – Street railroad company property subject to taxation.
Effective – 20 Jun 1986 151.330. Street railroad company property subject to taxation. — The distributable property returned to the state tax commission, as by section 151.320 required, shall be subject to taxation for state, county, municipal and other purposes to the same extent as the real and tangible personal property of private persons, and […]
Section 151.340 – Penalties imposed on certain officers.
Effective – 28 Aug 1945 151.340. Penalties imposed on certain officers. — If any commissioner or clerk of any county commission, collector or any member of the state tax commission, shall fail to discharge the duties imposed upon him under this chapter, in the manner and time required therein, he shall be liable to a […]
Section 151.260 – Collector to keep separate accounts of taxes collected — monthly payments.
Effective – 28 Aug 1949 151.260. Collector to keep separate accounts of taxes collected — monthly payments. — 1. The collector shall keep separate accounts of the railroad taxes collected by him and render monthly statements thereof to the county clerk as in other cases. 2. Every month he shall pay all state taxes collected […]
Section 151.270 – Collector’s annual settlement of railroad taxes.
Effective – 28 Aug 1945 151.270. Collector’s annual settlement of railroad taxes. — County collectors shall, at their annual settlements with the county commission, also settle and account for all railroad taxes by them collected, and shall receive credit accordingly; but they shall receive no credit for delinquent taxes until they shall have exhausted all […]
Section 151.280 – Fees allowed county collector.
Effective – 01 Jan 1988 151.280. Fees allowed county collector. — The county collector shall be allowed for collecting the railroad taxes, payable out of the same, one percent on all sums paid without seizure of personal property; and on all collections made by seizure of personal property, he shall be allowed five percent on […]
Section 151.130 – Determination of value of railroads built on county lines.
Effective – 20 Jun 1986 151.130. Determination of value of railroads built on county lines. — In any case where a railroad is built along any county line, or where the line dividing any two or more counties is crossed and recrossed by any such railroad, in order to ascertain the exact amount of railroad […]
Section 151.290 – Fee to county clerk for making railroad tax book.
Effective – 28 Aug 1945 151.290. Fee to county clerk for making railroad tax book. — The county clerk shall be allowed fees at the same rate for making out the railroad tax book as he may receive for like services in making out tax books under the general revenue law of the state. ——– […]
Section 151.140 – County commission to levy taxes on railroad property.
Effective – 12 Jul 1994 151.140. County commission to levy taxes on railroad property. — The county commission, upon the receipt from the state tax commission of the returns of the county assessor and the certificate of cities, towns, villages, special road districts, library districts, school districts which levy taxes for library purposes pursuant to […]
Section 151.300 – Companies may recover taxes paid on leased cars.
Effective – 28 Aug 1945 151.300. Companies may recover taxes paid on leased cars. — All railroad companies in this state which shall hereafter pay any taxes on any sleeping, palace, passenger or other cars, hired, leased, run or used on the roads of said companies in this state, shall have a right of action […]
Section 151.150 – Apportionment by county commission of schools by railroads.
Effective – 28 Aug 1996 151.150. Apportionment by county commission of schools by railroads. — 1. For the purpose of levying school taxes, including taxes for school purposes, as defined in section 163.011 for capital projects purposes, as authorized under section 165.011, “and for other purposes”, as defined in section 151.160, in the several counties […]