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 151.060 – 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 […]
Section 151.110 – Description of local property furnished to county clerk — certification by county assessor — list of property, furnished to state tax commission.
Effective – 20 Jun 1986 151.110. Description of local property furnished to county clerk — certification by county assessor — list of property, furnished to state tax commission. — 1. For the purpose of carrying out the provisions of section 151.100, an authorized officer of every such railroad company shall, in addition to the report […]
Section 151.120 – Local assessment and rate percent returned to county commission.
Effective – 20 Jun 1986 151.120. Local assessment and rate percent returned to county commission. — It shall be the duty of each city or town council, board of aldermen, board of trustees, board of directors, or governing body, howsoever known, as the case may be, of every city, incorporated town or village, special road […]
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 […]