Effective - 20 Jun 1986
151.210. Lien for taxes — priority. — 1. All property owned, used, leased or otherwise controlled by any railroad company in any county in this state shall be liable for the taxes assessed and levied against the company in the county. All 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 on the property of any railroad company in the county, together with all dues, penalties and costs accruing thereon, are hereby declared a prior lien in favor of the state on all the property of such company, including distributable and local property of the railroad company in the county, and such lien shall accrue and become a fixed encumbrance as soon as the amount of the taxes is determined by assessment and levy.
2. The fact that taxes assessed against any specific property of the company have been paid shall not release any property from being subjected to the lien for any and all other taxes due from the company, and the same are hereby declared to be a prior lien upon all such real property, or tangible personal property, which liens shall have precedence over all other liens, judgments and decrees of whatever kind, and shall be enforced as herein provided.
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(RSMo 1939 § 11265, A.L. 1945 p. 1825 § 23, 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 § 10034; 1919 § 13036; 1909 § 11588
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.