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 […]
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 […]
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 […]
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 […]
Effective – 28 Aug 1945 151.250. Property to be sold — sheriff to issue deed — disposition of proceeds. — Upon the rendition of such judgment, if against the defendant, the clerk of said court shall issue a special fieri facias, describing the property against which such judgment is rendered and directed to the sheriff, […]
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 […]
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 […]
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 […]
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. ——– […]
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 […]
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 […]
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 […]
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 […]
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 […]
