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 151.030 – 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 […]