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 […]
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 […]