Effective - 28 Aug 1990
155.070. Real and tangible personal property, how taxed. — All real property, or tangible personal property of whatever kind, of an airline company, with the exception of its commercial aircraft, shall be assessed by the proper assessors in the several counties, cities, incorporated towns and villages wherever the property is located, under the general revenue laws of the state and municipal laws regulating the assessments of other local property in the counties, cities, incorporated towns and villages, respectively.
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(L. 1959 S.B. 179 § 6, A.L. 1990 H.B. 1280)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 155 - Taxation of Aircraft
Section 155.010 - Definitions.
Section 155.020 - Annual statement of airline to state tax commission, contents.
Section 155.030 - Increase in assessment for delinquent report.
Section 155.040 - Tax commission to assess aircraft, how.
Section 155.050 - Apportionment of valuation to local taxing areas.
Section 155.060 - Levy and collection by local authorities, how effected.
Section 155.070 - Real and tangible personal property, how taxed.
Section 155.080 - Use tax on aviation fuel — amount — collection — refunds.