Missouri Chapter 151 — Taxation of Railroads and Street Railroads

34 sections hosted, reproduced from the official public-domain source.

Mo. Rev. Stat. § 151.010— What railroads are taxable
Mo. Rev. Stat. § 151.020— Railroad companies to make annual report to state tax commission —..
Mo. Rev. Stat. § 151.030— Annual report of railroad property in each county to county clerks
Mo. Rev. Stat. § 151.040— County commission to examine report — certify to state tax commission
Mo. Rev. Stat. § 151.050— State tax commission to determine value if company fails to report
Mo. Rev. Stat. § 151.060— Commission to assess, adjust and equalize — valuation — hearings — bridges..
Mo. Rev. Stat. § 151.070— Commission to assess property omitted in prior years
Mo. Rev. Stat. § 151.080— Apportionment of taxes
Mo. Rev. Stat. § 151.090— Tax commission to keep record — proceedings to be certified to companies
Mo. Rev. Stat. § 151.100— Local property to be assessed by county assessor
Mo. Rev. Stat. § 151.110— Description of local property furnished to county clerk — certification by..
Mo. Rev. Stat. § 151.120— Local assessment and rate percent returned to county commission
Mo. Rev. Stat. § 151.130— Determination of value of railroads built on county lines
Mo. Rev. Stat. § 151.140— County commission to levy taxes on railroad property
Mo. Rev. Stat. § 151.150— Apportionment by county commission of schools by railroads
Mo. Rev. Stat. § 151.160— The words "for other purposes" construed
Mo. Rev. Stat. § 151.170— County clerk to make railroad tax book
Mo. Rev. Stat. § 151.180— Tax book delivered to collector — receipt to state director of revenue
Mo. Rev. Stat. § 151.190— County clerk to certify amount of taxes to railroad company
Mo. Rev. Stat. § 151.200— Date railroad taxes due
Mo. Rev. Stat. § 151.210— Lien for taxes — priority
Mo. Rev. Stat. § 151.220— Date taxes become delinquent — penalties
Mo. Rev. Stat. § 151.230— Collector to enforce lien for taxes — procedure
Mo. Rev. Stat. § 151.240— Duty of prosecuting attorney — additional attorneys — fees
Mo. Rev. Stat. § 151.250— Property to be sold — sheriff to issue deed — disposition of proceeds
Mo. Rev. Stat. § 151.260— Collector to keep separate accounts of taxes collected — monthly payments
Mo. Rev. Stat. § 151.270— Collector's annual settlement of railroad taxes
Mo. Rev. Stat. § 151.280— Fees allowed county collector
Mo. Rev. Stat. § 151.290— Fee to county clerk for making railroad tax book
Mo. Rev. Stat. § 151.300— Companies may recover taxes paid on leased cars
Mo. Rev. Stat. § 151.310— Obligation of contracts not impaired
Mo. Rev. Stat. § 151.320— Street railroad company to make statement to commission
Mo. Rev. Stat. § 151.330— Street railroad company property subject to taxation
Mo. Rev. Stat. § 151.340— Penalties imposed on certain officers