Missouri Revised Statutes

Chapter 151
Taxation of Railroads and Street Railroads

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Rsmo Number Section Description
Chapter Cross Reference
Tax commission, appeals to, award of attorney fees and court cost, when, limitation, 138.434
151.010 What railroads are taxable.
151.020. Railroad companies to make annual report to state tax commission--distributable, local property, defined--confidentiality of report, penalties--time extension--form--late filing, penalty--deemed received when.
151.030. Annual report of railroad property in each county to county clerks.
151.040. County commission to examine report--certify to state tax commission.
151.050. State tax commission to determine value if company fails to report.
151.060. Commission to assess, adjust and equalize--valuation--hearings--bridges in St. Louis City acquired by railroad company, how valued.
151.070. Commission to assess property omitted in prior years.
151.080. Apportionment of taxes.
151.090. Tax commission to keep record--proceedings to be certified to companies.
151.100. Local property to be assessed by county assessor.
151.110. Description of local property furnished to county clerk--certification by county assessor--list of property, furnished to state tax commission.
151.120. Local assessment and rate percent returned to county commission.
151.130. Determination of value of railroads built on county lines.
151.140. County commission to levy taxes on railroad property.
151.150. Apportionment by county commission of schools by railroads.
151.160. The words "for other purposes" construed.
151.170. County clerk to make railroad tax book.
151.180. Tax book delivered to collector--receipt to state director of revenue.
151.190. County clerk to certify amount of taxes to railroad company.
151.200. Date railroad taxes due.
151.210. Lien for taxes--priority.
151.220. Date taxes become delinquent--penalties.
151.230. Collector to enforce lien for taxes--procedure.
151.240. Duty of prosecuting attorney--additional attorneys--fees.
151.250. Property to be sold--sheriff to issue deed--disposition of proceeds.
151.260. Collector to keep separate accounts of taxes collected--monthly payments.
151.270. Collector's annual settlement of railroad taxes.
151.280. Fees allowed county collector.
151.290. Fee to county clerk for making railroad tax book.
151.300. Companies may recover taxes paid on leased cars.
151.310. Obligation of contracts not impaired.
151.320. Street railroad company to make statement to commission.
151.330. Street railroad company property subject to taxation.
151.340. Penalties imposed on certain officers.

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