Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 151 - Taxation of Railroads and Street Railroads

Section 151.010 - What railroads are taxable. - Effective - 20 Jun 1986 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. - Effective - 20 Jun 1986 151.020. Railroad companies to make...

Section 151.030 - Annual report of railroad property in each county to county clerks. - Effective - 20 Jun 1986 151.030. Annual report of railroad...

Section 151.040 - County commission to examine report — certify to state tax commission. - Effective - 20 Jun 1986 151.040. County commission to examine...

Section 151.050 - State tax commission to determine value if company fails to report. - Effective - 20 Jun 1986 151.050. State tax commission to...

Section 151.060 - Commission to assess, adjust and equalize — valuation — hearings — bridges in St. Louis City acquired by railroad company, how valued. - Effective - 18 May 1989 151.060. Commission to assess, adjust...

Section 151.070 - Commission to assess property omitted in prior years. - Effective - 20 Jun 1986 151.070. Commission to assess property...

Section 151.080 - Apportionment of taxes. - Effective - 20 Jun 1986 151.080. Apportionment of taxes. —...

Section 151.090 - Tax commission to keep record — proceedings to be certified to companies. - Effective - 13 Aug 1986 151.090. Tax commission to keep...

Section 151.100 - Local property to be assessed by county assessor. - Effective - 20 Jun 1986 151.100. Local property to be...

Section 151.110 - Description of local property furnished to county clerk — certification by county assessor — list of property, furnished to state tax commission. - Effective - 20 Jun 1986 151.110. Description of local property...

Section 151.120 - Local assessment and rate percent returned to county commission. - Effective - 20 Jun 1986 151.120. Local assessment and rate...

Section 151.130 - Determination of value of railroads built on county lines. - Effective - 20 Jun 1986 151.130. Determination of value of...

Section 151.140 - County commission to levy taxes on railroad property. - Effective - 12 Jul 1994 151.140. County commission to levy...

Section 151.150 - Apportionment by county commission of schools by railroads. - Effective - 28 Aug 1996 151.150. Apportionment by county commission...

Section 151.160 - The words "for other purposes" construed. - Effective - 12 Jul 1994, 2 histories 151.160. The words...

Section 151.170 - County clerk to make railroad tax book. - Effective - 20 Jun 1986 151.170. County clerk to make...

Section 151.180 - Tax book delivered to collector — receipt to state director of revenue. - Effective - 28 Aug 1949 151.180. Tax book delivered to...

Section 151.190 - County clerk to certify amount of taxes to railroad company. - Effective - 28 Aug 1994 151.190. County clerk to certify...

Section 151.200 - Date railroad taxes due. - Effective - 20 Jun 1986 151.200. Date railroad taxes due....

Section 151.210 - Lien for taxes — priority. - Effective - 20 Jun 1986 151.210. Lien for taxes —...

Section 151.220 - Date taxes become delinquent — penalties. - Effective - 28 Aug 1974 151.220. Date taxes become delinquent...

Section 151.230 - Collector to enforce lien for taxes — procedure. - Effective - 28 Aug 1949 151.230. Collector to enforce lien...

Section 151.240 - Duty of prosecuting attorney — additional attorneys — fees. - Effective - 20 Jun 1986 151.240. Duty of prosecuting attorney...

Section 151.250 - Property to be sold — sheriff to issue deed — disposition of proceeds. - Effective - 28 Aug 1945 151.250. Property to be sold...

Section 151.260 - Collector to keep separate accounts of taxes collected — monthly payments. - Effective - 28 Aug 1949 151.260. Collector to keep separate...

Section 151.270 - Collector's annual settlement of railroad taxes. - Effective - 28 Aug 1945 151.270. Collector's annual settlement of...

Section 151.280 - Fees allowed county collector. - Effective - 01 Jan 1988 151.280. Fees allowed county collector....

Section 151.290 - Fee to county clerk for making railroad tax book. - Effective - 28 Aug 1945 151.290. Fee to county clerk...

Section 151.300 - Companies may recover taxes paid on leased cars. - Effective - 28 Aug 1945 151.300. Companies may recover taxes...

Section 151.310 - Obligation of contracts not impaired. - Effective - 28 Aug 1945 151.310. Obligation of contracts not...

Section 151.320 - Street railroad company to make statement to commission. - Effective - 20 Jun 1986 151.320. Street railroad company to...

Section 151.330 - Street railroad company property subject to taxation. - Effective - 20 Jun 1986 151.330. Street railroad company property...

Section 151.340 - Penalties imposed on certain officers. - Effective - 28 Aug 1945 151.340. Penalties imposed on certain...