Missouri Revised Statutes
Chapter 151 - Taxation of Railroads and Street Railroads
Section 151.330 - Street railroad company property subject to taxation.

Effective - 20 Jun 1986
151.330. Street railroad company property subject to taxation. — The distributable property returned to the state tax commission, as by section 151.320 required, shall be subject to taxation for state, county, municipal and other purposes to the same extent as the real and tangible personal property of private persons, and the same shall be assessed, apportioned, certified and the taxes thereon levied and collected at the time and in the manner which is now or may hereafter be provided by law for the assessment and taxation of other railroad property.
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(RSMo 1939 § 11250, A.L. 1945 p. 1825 § 9, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 10019; 1919 § 13021; 1909 § 11573
Effective 6-20-86

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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.