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 the description of the distributable property and if found correct, the county commission shall cause the clerk thereof to certify to the correctness of the report, under the seal of the county commission, and forward the certificate to the state tax commission on or before the fifteenth day of May next thereafter; if found in the opinion of the county commission to be incorrect, the county commission shall proceed immediately to ascertain what distributable property has been omitted, and shall return a description thereof to the state tax commission indicating the number of miles of road in each taxing jurisdiction cited in section 151.020 on or before the fifteenth day of May next; and if the county commission shall fail to make or cause to be made the certificate herein required, and in the time specified, the clerk shall make the certificate and a certificate that the county commission has so failed.
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(RSMo 1939 § 11245, A.L. 1945 p. 1825 § 5, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 10014; 1919 § 13004; 1909 § 11556
Effective 6-20-86
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 151 - Taxation of Railroads and Street Railroads
Section 151.010 - What railroads are taxable.
Section 151.030 - Annual report of railroad property in each county to county clerks.
Section 151.040 - County commission to examine report — certify to state tax commission.
Section 151.050 - State tax commission to determine value if company fails to report.
Section 151.070 - Commission to assess property omitted in prior years.
Section 151.080 - Apportionment of taxes.
Section 151.090 - Tax commission to keep record — proceedings to be certified to companies.
Section 151.100 - Local property to be assessed by county assessor.
Section 151.120 - Local assessment and rate percent returned to county commission.
Section 151.130 - Determination of value of railroads built on county lines.
Section 151.140 - County commission to levy taxes on railroad property.
Section 151.150 - Apportionment by county commission of schools by railroads.
Section 151.160 - The words "for other purposes" construed.
Section 151.170 - County clerk to make railroad tax book.
Section 151.180 - Tax book delivered to collector — receipt to state director of revenue.
Section 151.190 - County clerk to certify amount of taxes to railroad company.
Section 151.200 - Date railroad taxes due.
Section 151.210 - Lien for taxes — priority.
Section 151.220 - Date taxes become delinquent — penalties.
Section 151.230 - Collector to enforce lien for taxes — procedure.
Section 151.240 - Duty of prosecuting attorney — additional attorneys — fees.
Section 151.250 - Property to be sold — sheriff to issue deed — disposition of proceeds.
Section 151.260 - Collector to keep separate accounts of taxes collected — monthly payments.
Section 151.270 - Collector's annual settlement of railroad taxes.
Section 151.280 - Fees allowed county collector.
Section 151.290 - Fee to county clerk for making railroad tax book.
Section 151.300 - Companies may recover taxes paid on leased cars.
Section 151.310 - Obligation of contracts not impaired.
Section 151.320 - Street railroad company to make statement to commission.
Section 151.330 - Street railroad company property subject to taxation.