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 151.170 – 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 […]
Section 151.190 – County clerk to certify amount of taxes to railroad company.
Effective – 28 Aug 1994 151.190. County clerk to certify amount of taxes to railroad company. — It shall be the duty of the county clerk as soon as the tax book is completed, to make out and certify to the secretary of the proper railroad company, or the officer making the return thereof, a […]
Section 151.200 – Date railroad taxes due.
Effective – 20 Jun 1986 151.200. Date railroad taxes due. — All taxes of whatever description, charged against any railroad company, according to the provisions of this chapter, due to any county, and all taxes due the state and collectible in the county, and all taxes due cities, incorporated towns, villages, municipal townships and school […]
Section 151.210 – Lien for taxes — priority.
Effective – 20 Jun 1986 151.210. Lien for taxes — priority. — 1. All property owned, used, leased or otherwise controlled by any railroad company in any county in this state shall be liable for the taxes assessed and levied against the company in the county. All state, county, municipal township, city, incorporated town and […]
Section 151.220 – Date taxes become delinquent — penalties.
Effective – 28 Aug 1974 151.220. Date taxes become delinquent — penalties. — If any railroad company shall fail to pay to the county collector of the proper county any taxes levied for state, county, municipal township, city, incorporated town and village, school, special road, library, hospital, nursing home, ambulance, zoological park and museum, public […]
Section 151.230 – Collector to enforce lien for taxes — procedure.
Effective – 28 Aug 1949 151.230. Collector to enforce lien for taxes — procedure. — 1. If, on the first day of January of any year, any taxes levied under the provisions of this chapter are unpaid and delinquent, the county collector shall proceed to enforce the state’s lien against the property of the railroad […]
Section 151.240 – Duty of prosecuting attorney — additional attorneys — fees.
Effective – 20 Jun 1986 151.240. Duty of prosecuting attorney — additional attorneys — fees. — It shall be the duty of the prosecuting attorney of each county to prosecute all suits for taxes under this chapter. County collectors shall have power, with the approval of the county commission, or, in St. Louis City, the […]