Effective - 28 Aug 1974
151.220. Date taxes become delinquent — penalties. — If any railroad company shall fail to pay to the county collector of the proper county any taxes levied for 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 purposes and taxes for the erection of public buildings and for other purposes, on the property of the railroad company in the county, on or before the thirty-first day of December next after the same shall have been assessed and levied, the same shall then be, after that date, known and treated as delinquent railroad taxes; and the company shall forfeit and pay, in addition to the taxes with which the company may stand charged on the tax books of the county, such penalty as is provided by law for the nonpayment of other delinquent taxes, which penalty shall be apportioned to the various funds respectively. It shall be the duty of the collector to collect and account for, as other taxes, in addition to all taxes so charged against the company, the penalty aforesaid, on all such taxes after the thirty-first day of December, until the same shall be paid.
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(RSMo 1939 § 11266, A.L. 1945 p. 1825 § 24, A.L. 1957 p. 792, A.L. 1965 p. 269, A.L. 1973 H.B. 266, A.L. 1974 H.B. 1397)
Prior revisions: 1929 § 10035; 1919 § 13037; 1909 § 11589
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.