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 151.140 – 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 […]
Section 151.310 – Obligation of contracts not impaired.
Effective – 28 Aug 1945 151.310. Obligation of contracts not impaired. — Nothing in this chapter shall be so construed as to avoid or impair the obligation of any contract relating to the payment of such taxes heretofore entered into or made between any such company, its agents or persons owning such cars, and any […]
Section 151.160 – The words “for other purposes” construed.
Effective – 12 Jul 1994, 2 histories 151.160. The words “for other purposes” construed. — Whenever and wherever the words “for other purposes” occur in this chapter they shall be held to mean taxes or taxation for other purposes, and shall be construed to include all taxes, estimates for which shall have been made or […]
Section 151.320 – Street railroad company to make statement to commission.
Effective – 20 Jun 1986 151.320. Street railroad company to make statement to commission. — On or before the fifteenth day of April in each year, the president or other authorized officer of every street railroad company in every city of this state whose line is now or shall hereafter become so far completed and […]
Section 151.170 – County clerk to make railroad tax book.
Effective – 20 Jun 1986 151.170. County clerk to make railroad tax book. — Within ten days after the county commission has levied the taxes on railroad property, as prescribed in sections 151.140 and 151.150, the county clerk of the county shall extend the same on a separate tax book, to be known as “the […]
Section 151.180 – Tax book delivered to collector — receipt to state director of revenue.
Effective – 28 Aug 1949 151.180. Tax book delivered to collector — receipt to state director of revenue. — The county clerk, as soon as the railroad tax book has been made out and adjusted, shall deliver it to the county collector, taking duplicate receipts therefor, transmitting one to the state director of revenue, and […]