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 151.030 – Annual report of railroad property in each county to county clerks.
Effective – 20 Jun 1986 151.030. Annual report of railroad property in each county to county clerks. — In addition to the report required by section 151.020, an authorized officer of every railroad company shall, on or before the fifteenth day of April in each and every year, furnish to the clerk of the county […]
Section 151.040 – County commission to examine report — certify to state tax commission.
Effective – 20 Jun 1986 151.040. County commission to examine report — certify to state tax commission. — At the next term of the county commission after such report is received, the clerk shall lay it before the county commission, and the county commission shall examine the report and determine the correctness thereof as to […]
Section 151.050 – State tax commission to determine value if company fails to report.
Effective – 20 Jun 1986 151.050. State tax commission to determine value if company fails to report. — Should any railroad company fail to make and return to the state tax commission and county clerks, on the proper forms, any of the reports required by the foregoing provisions of this chapter, the state tax commission […]
Section 151.060 – Commission to assess, adjust and equalize — valuation — hearings — bridges in St. Louis City acquired by railroad company, how valued.
Effective – 18 May 1989 151.060. Commission to assess, adjust and equalize — valuation — hearings — bridges in St. Louis City acquired by railroad company, how valued. — 1. The state tax commission shall assess, adjust and equalize the aggregate valuation of the distributable property of each one of the railroad companies in this […]
Section 151.070 – Commission to assess property omitted in prior years.
Effective – 20 Jun 1986 151.070. Commission to assess property omitted in prior years. — 1. The state tax commission shall have the power to assess, adjust and equalize the distributable property herein specified of any railroad company, in whole or in part, for any of the five preceding years which has been or which […]
Section 151.080 – Apportionment of taxes.
Effective – 20 Jun 1986 151.080. Apportionment of taxes. — The state tax commission shall apportion the aggregate value of all distributable property herein specified, which is owned, used, leased or otherwise controlled by each railroad company, to each county, municipal township, city or incorporated town, special road districts, library districts, school districts which levy […]
Section 151.090 – Tax commission to keep record — proceedings to be certified to companies.
Effective – 13 Aug 1986 151.090. Tax commission to keep record — proceedings to be certified to companies. — The state tax commission shall keep a complete record of all its proceedings and decisions, and shall cause the same to be signed officially by the chairman and the secretary, and shall certify to the secretaries […]
Section 151.100 – Local property to be assessed by county assessor.
Effective – 20 Jun 1986 151.100. Local property to be assessed by county assessor. — All local property owned or controlled by any railroad company or corporation in this state, shall be assessed by the proper assessors in the several counties, cities, incorporated towns and villages wherein such property is located, under the general revenue […]