Effective - 20 Jun 1986
151.130. Determination of value of railroads built on county lines. — In any case where a railroad is built along any county line, or where the line dividing any two or more counties is crossed and recrossed by any such railroad, in order to ascertain the exact amount of railroad bed and track which belongs within the lines of each of the respective counties, the county commissions of each of such counties are hereby authorized and required to cause a survey of the same to be made, and it shall be the duty of the county commissions to appoint the county surveyor, or some other suitable person, for each of their respective counties, who shall proceed jointly to survey, locate and establish such line; and such surveyor shall commence at the first intersection of the county line with such railroad, at either end of the same, as it may suit their convenience, and make a correct survey of the same, and measure correctly all portions of the bed and track of such railroad which they find on either side of such county line. They shall file in the office of the county clerk of each of their respective counties a correct plat of such survey, with the notes of the same, showing the exact amount of roadbed which belongs within the lines of each of the respective counties; and in all cases hereafter, in the assessment and collection of the revenue on such railroads, the county commission shall be governed by such survey.
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(RSMo 1939 § 5224, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 4767; 1919 § 9955; 1909 § 3152
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.