Missouri Revised Statutes
Chapter 151 - Taxation of Railroads and Street Railroads
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 railroad tax book", in which he shall place, first, the total valuation of the distributable property of each railroad company, as assessed, equalized and apportioned to the county by the state tax commission, with the amount of state, county, municipal township, city, incorporated town and village, school, special road, library, hospital, nursing home, ambulance, zoological park and museum, public water supply, fire protection and sewer taxes and taxes for the erection of public buildings and for other purposes, levied thereon by the county commission, stated separately; second, a description of the local property, as returned by local assessors, and the amount of state, county, municipal, city, town or village school taxes, and taxes for the erection of public buildings, and for other purposes, levied thereon, stating each separately, and crediting school taxes and taxes for the erection of public buildings, and for other purposes, to the proper district or political subdivision.
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(RSMo 1939 § 11261, A.L. 1945 p. 1825 § 19, A.L. 1957 p. 792, A.L. 1965 p. 269, A.L. 1973 H.B. 266, A.L. 1974 H.B. 1397, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 10030; 1919 § 13032; 1909 § 11584
Effective 6-20-86

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 151 - Taxation of Railroads and Street Railroads

Section 151.010 - What railroads are taxable.

Section 151.020 - 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.

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 151.060 - Commission to assess, adjust and equalize — valuation — hearings — bridges in St. Louis City acquired by railroad company, how valued.

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 151.110 - Description of local property furnished to county clerk — certification by county assessor — list of property, furnished to state tax commission.

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.

Section 151.340 - Penalties imposed on certain officers.