reglab/housing_qa huggingface dataset:
MO Rev Stat § 137.715 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.715 - Clerks and deputies, appointment, compensation, how paid.

Effective - 28 Aug 1980   137.715. Clerks and deputies, appointment, compensation, how paid. — Each county assessor shall, subject to the approval of the governing body of the county, appoint the additional clerks and deputies that he or she deems necessary for the prompt and proper discharge of the duties of his office. A portion of the salaries of the clerks and deputies hired by each county assessor shall be paid by the state in accordance with sections 137.710 and 137.750, and the remainder of the salaries for such clerks and deputies shall be paid by the county in which they are employed. ­­-------- (L. 1980 S.B. 679 § 1)  (1985) Held that the county assessor makes the final decision concerning who is employed in his office, rather than requiring the county commission to specifically approve each person hired. State ex rel. Lack v. Melton, 692 S.W.2d 302 (Mo. en banc.)
MO Rev Stat § 137.721 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.721 - Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties).

Effective - 28 Aug 2008   137.721. Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties). — Notwithstanding the provisions of section 137.720, in all counties which become counties of the first classification after September 1, 1996, one percent of all ad valorem taxes allocable to the county and each taxing authority within the county shall continue to be deducted from taxes collected on the first five hundred million dollars of assessed valuation, and one-half percent collected on the remainder, and deposited in the assessment fund. The one-percent fee shall be assigned among the political subdivisions by the assessor, who shall determine the percentage of total valuation in the county divided into five hundred million dollars. The collector shall retain one percent of that percentage of each political subdivision's property taxes, and one-half percent of the remainder, for the assessment fund. ­­-------- (L. 2000 S.B. 894, A.L. 2003 S.B. 16, A.L. 2008 S.B. 711)
MO Rev Stat § 137.722 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.722 - Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties).

Effective - 01 Jan 1988   137.722. Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties). — Notwithstanding the provisions of section 137.721, or any other provision of law in conflict with the provisions of this section, in all counties which become counties of the second class after September 28, 1987, one percent of all ad valorem property taxes allocable to each taxing authority within the county and the county shall continue to be deducted from the collections of taxes each year and shall be deposited into the assessment fund of county as required by section 137.750 as if the county had retained its classification as a county of the third class. ­­-------- (L. 1987 S.B. 65, et al.)  Effective 1-1-88
MO Rev Stat § 137.725 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.725 - Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund.

Effective - 28 Aug 1986   137.725. Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund. — The salary of the assessor, the clerks, deputies, employees and all costs and expenses of the assessor shall be paid monthly or semimonthly by the county from the assessment fund established under section 137.750. ­­-------- (L. 1980 S.B. 679 § 3, A.L. 1986 S.B. 476)
MO Rev Stat § 137.900 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.900 - Definitions.

Effective - 28 Aug 1982   137.900. Definitions. — As used in sections 137.900 to 137.960:  (1) "Private warehouse" is any enclosed area where personal property is received and stored by a warehouseman who, in the normal course of business, receives and stores his own personal property;  (2) "Public warehouse" is any enclosed area in which personal property is received and stored by a warehouseman who is in the business of receiving and storing such property of others for compensation or profit;  (3) "Warehouseman" is one who is in the business of receiving and storing personal property of others for compensation or profit, or one who, in the normal course of business, receives and stores his own personal property. ­­-------- (L. 1982 S.B. 476 § 3)
MO Rev Stat § 137.910 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.910 - Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.

Effective - 28 Aug 1982   137.910. Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions. — 1. Personal property in transit through this state is personal property:  (1) Which is moving in interstate commerce through or over the territory of the state of Missouri; or  (2) Which, for the convenience, pleasure, or business of the shipper or owner, was consigned to a public or private warehouse within the state of Missouri from outside the state of Missouri for storage in transit to a final destination outside of the state, whether such destination is known or specified when transportation begins or afterward, including any time after such personal property has reached the in-transit warehouse in the state of Missouri.  2. Such property is deemed to have acquired no situs in this state for any purposes of taxation.  3. Beginning January 1, 1983, and continuing through December 31, 1985, such property shall not be deprived of exemption because while in the warehouse the property is broken in bulk, relabeled or repackaged, or because the property is being held for resale or redelivery outside the state. Beginning January 1, 1986, such property shall not be deprived of exemptions because while in the warehouse the property is assembled, bound, joined, disassembled, divided, cut, broken in bulk, relabeled or repackaged, or because the property is being held for resale or redelivery outside the state; provided that no property shall be entitled to exemption which, while in this state, undergoes any process of manufacture, fabrication, welding, soldering or substantial change of form or chemical composition. ­­-------- (L. 1982 S.B. 476 § 2)
MO Rev Stat § 137.920 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.920 - Warehouse duty to keep records of in-transit property, in-transit defined.

Effective - 28 Aug 1982   137.920. Warehouse duty to keep records of in-transit property, in-transit defined. — 1. All property claimed to have acquired no situs for any purpose of taxation under the provisions of sections 137.900 to 137.960 shall be designated as being "in-transit" upon the books and records of the warehouse wherein the property is located, and such books and records with reference to any in-transit property shall at all times be open to the inspection of all taxing authorities of the state and of any political subdivisions thereof.  2. The books and records of a public warehouse shall contain a full, true and correct inventory of all in-transit property, together with the date of receipt, date of withdrawal, the point of origin, and the point of ultimate destination if known.  3. A private warehouse, or the owner of property in a public warehouse, shall, if required in order to obtain a determination that any property has not acquired a situs in this state, submit to the appropriate assessing officer documentary proof of the in-transit character of the property. ­­-------- (L. 1982 S.B. 476 § 4)
MO Rev Stat § 137.930 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.930 - Forms for no-situs, tax exemptions, procedure.

Effective - 28 Aug 1982   137.930. Forms for no-situs, tax exemptions, procedure. — Any person, partnership, association, or corporation making claim to no-situs status on any property under sections 137.900 to 137.960 shall do so in the form and manner prescribed by the state tax commission. All such claims shall be accompanied by a certification of the warehouseman or owner as to the status on its books of the property involved. ­­-------- (L. 1982 S.B. 476 § 5)
MO Rev Stat § 137.940 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.940 - Reconsignment of in-transit property to final destination in state, assessed and taxed, when.

Effective - 28 Aug 1982   137.940. Reconsignment of in-transit property to final destination in state, assessed and taxed, when. — If any in-transit property is reconsigned to a final destination in the state of Missouri, the owner or his agent shall file a monthly report with the county assessor of the county in which the warehouse is located, in the form and manner prescribed by the state tax commission. All property so reconsigned which was owned or held on the first day of January shall be assessed and taxed. ­­-------- (L. 1982 S.B. 476 § 6)
MO Rev Stat § 137.950 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.950 - Evasion of taxes — civil action to recover taxes, costs and attorney's fee.

Effective - 28 Aug 1982   137.950. Evasion of taxes — civil action to recover taxes, costs and attorney's fee. — If any owner, shipper or agent thereof shall by misrepresentation, concealment, or violation of the provisions of sections 137.900 to 137.960 evade the assessment or the levy of taxes not defined in section 137.910 to be personal property in transit through this state, he shall be liable in the sum of the taxes evaded which would otherwise have been levied against his property, to be collected in a civil action on behalf of the tax collector of his county. This action shall be commenced and maintained by the prosecuting attorney, and the judgment, when entered, shall include all costs and an attorney's fee for the plaintiff in his official capacity not less than the amount of the taxes so evaded. ­­-------- (L. 1982 S.B. 476 § 7)
MO Rev Stat § 137.960 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.960 - False statements to assessors — penalty.

Effective - 28 Aug 1982   137.960. False statements to assessors — penalty. — If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his county containing a false statement of a material fact, whether it be an owner, shipper, his agent, or a storageman or warehouseman of his agent, he shall be guilty of a class C misdemeanor. ­­-------- (L. 1982 S.B. 476 § 8)
MO Rev Stat § 137.975 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.975 - Annual reports to be filed, form, content.

Effective - 13 May 1994   137.975. Annual reports to be filed, form, content. — The form for all reports required under sections 137.975 to 137.985 shall be prescribed and furnished by the commission. Every railroad and street railway company operating in this state shall file annually, on or before the thirty-first day of May, a true and accurate statement of the main line track mileage of such company in operation in each county of this state on the thirty-first day of December of the preceding year, together with the total mileage of each car company for such year. Each private car company shall file annually, on or before the thirty-first day of May, a report showing the total car mileage from railroad and street railway companies, the dates and original cost of acquisitions and other information the commission may require for the purpose of carrying out its duties under sections 137.975 to 137.985. ­­-------- (L. 1994 H.B. 1161 § 137.022 subsec. 3)  Effective 5-13-94
MO Rev Stat § 137.977 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.977 - Failure to file, penalty — waiver of penalty, when — report deemed filed, when.

Effective - 13 May 1994   137.977. Failure to file, penalty — waiver of penalty, when — report deemed filed, when. — If any private car company refuses or fails to make and return the reports required by section 137.975 within the time prescribed and without an extension of time, the commission shall increase by four percent the total assessed valuation of the distributable property of any such company, unless the commission, for good cause shown, waives such penalty. Any such reports, or any payment of taxes required by section 137.022 and sections 137.975 to 137.985, delivered by United States mail to the proper official shall be deemed to be received as of the postmark date stamped on the envelope or other cover in which the report is mailed. In the event any report is sent by registered or certified mail, the date of registration or certification shall be deemed the postmark date. Reports required by section 137.975 may be furnished to the commission by an express or overnight carrier, and such reports shall be deemed to be received as of the date after the reports were sent by way of such express or overnight carrier. ­­-------- (L. 1994 H.B. 1161 § 137.022 subsec. 4)  Effective 5-13-94
MO Rev Stat § 137.979 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.979 - Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect.

Effective - 13 May 1994   137.979. Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect. — The commission shall assess, adjust and equalize the aggregate valuation of the distributable property of each private car company. When the operations of any private car company extend into another state, the commission shall assess, equalize and adjust only such proportion of the total value of all the distributable property of such company as may be reasonably necessary to generate mileage in this state. The commission may require information in the forms required under sections 137.975 to 137.985 which may be necessary to properly assess and allocate such property. ­­-------- (L. 1994 H.B. 1161 § 137.022 subsec. 5)  Effective 5-13-94
MO Rev Stat § 137.981 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.981 - Administrative and judicial review procedure authorized for private car companies.

Effective - 13 May 1994   137.981. Administrative and judicial review procedure authorized for private car companies. — Administrative review of the original assessments of private car companies shall be provided in the same manner as specified in section 138.420. Any private car company aggrieved by the decision of the commission may, if it has participated in administrative review, seek judicial review as provided in chapter 536. ­­-------- (L. 1994 H.B. 1161 § 137.022 subsec. 6)  Effective 5-13-94
MO Rev Stat § 137.983 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.983 - Private car companies not subject to ad valorem taxation, when.

Effective - 13 May 1994   137.983. Private car companies not subject to ad valorem taxation, when. — The commission may, by rule, establish levels of assessed valuation of private car companies, using total valuation of a company or the valuation apportioned to any county, below which value shall be considered de minimis. The valuation of any private car company whose total valuation is ruled de minimis, and such portion of the valuation of a private car company found to be de minimis under the commission's rules when apportioned to a specific county, shall not be subject to ad valorem taxation. ­­-------- (L. 1994 H.B. 1161 § 137.022 subsec. 7)  Effective 5-13-94
MO Rev Stat § 137.985 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.985 - Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed.

Effective - 13 May 1994   137.985. Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed. — The state tax commission shall apportion the aggregate value of all distributable property of such private car companies, except such valuations as are found to be de minimis, to each county, showing the valuation apportioned for taxation by each political subdivision in the county authorized to levy ad valorem property taxes. Such apportionment shall be determined by the proportion of main line miles of track in each county to the total mileage of main line track in the state of each of the railroad or street railway companies which have transported railroad cars in behalf of such private car company in the prior year. Valuation apportioned for taxation in behalf of school districts shall be the same as that apportioned for each county, and such valuation shall be taxed using an average school tax rate in each county in the manner provided in chapter 151 with the resulting revenues distributed as provided in chapter 151. ­­-------- (L. 1994 H.B. 1161 § 137.022 subsec. 8)  Effective 5-13-94
MO Rev Stat § 137.1000 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.1000 - Title, effective date.

Effective - 28 Aug 1999   137.1000. Title, effective date. — Sections 137.1000 to 137.1030 shall be known and may be cited as the "Private Car Ad Valorem Tax Law" and shall, notwithstanding the provisions of sections 137.975 to 137.985 to the contrary, apply to all taxable years beginning on or after January 1, 2000. ­­-------- (L. 1999 S.B. 219)
MO Rev Stat § 137.1003 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.1003 - Definitions.

Effective - 28 Aug 1999   137.1003. Definitions. — As used in sections 137.1000 to 137.1030, the following terms mean:  (1) "Commission", the state tax commission;  (2) "Director", the director of revenue;  (3) "Distributable property", all property which is used directly in the movement of passengers and freight, including railroad cars, but not property used as a collateral facility nor property held for purposes other than rail transportation;  (4) "Freight line company", any person, association, company or corporation, not being the owner or lessee of a railroad or street railway company, engaged in the business of furnishing or leasing any railroad cars except dining, buffet, chair, parlor, or sleeping cars, which are used in the operation of any railroad or street railway company wholly or partly within the state, or when owning and operating, or operating, any railroad freight, refrigerator or tank car on railway lines in this state for the transportation of his or its goods, wares, merchandise or products. ­­-------- (L. 1999 S.B. 219)
MO Rev Stat § 137.1006 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.1006 - Powers of commission.

Effective - 28 Aug 1999   137.1006. Powers of commission. — The commission shall have the exclusive power of original assessment of the distributable property of freight line companies. ­­-------- (L. 1999 S.B. 219)
MO Rev Stat § 137.1009 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.1009 - Commission to prescribe report forms — penalty for failure to submit reports — mailing requirements — annual mileage reporting, when.

Effective - 28 Aug 1999   137.1009. Commission to prescribe report forms — penalty for failure to submit reports — mailing requirements — annual mileage reporting, when. — 1. The form for all reports required under sections 137.1000 to 137.1030 shall be prescribed and furnished by the commission.  2. If any freight line company refuses or fails to make and return the reports required by sections 137.1000 to 137.1030 within the time prescribed and without an extension of time, the commission shall increase by four percent the total assessed valuation of the distributable property of any such company, unless the commission, for good cause shown, waives such penalty.  3. Any such reports delivered by United States mail to the proper official or officer designated shall be deemed to be received as of the postmark date stamped on the envelope or other cover in which such reports are mailed. In the event any report is sent by registered or certified mail, the date of registration or certification shall be deemed the postmark date. No penalty shall be imposed on any company whose reports are delivered by United States mail, if the postmark date stamped on the envelope or other cover containing such reports falls within the prescribed period or on or before the prescribed date, including any extension granted for making the report.  4. Every railroad or street railway company operating in this state shall file annually, on or before May first of each year, a true and accurate statement of the main line track mileage of such company in operation in each county of this state on December thirty-first of the preceding year, total mileage traveled on their track by railroad cars of the freight line companies and other information the commission may require for the purpose of carrying out its duties under sections 137.1000 to 137.1030. Such reports shall be made in such manner and form as prescribed by the commission.  5. In addition to the reports required by subsection 2 of this section, each freight line company shall file a similar report at the same time and in such manner as said commission shall prescribe showing the total mileage traveled on track from railroad and street railway companies, date and original cost of acquisitions and other information the commission may require for the purpose of carrying out its duties under sections 137.1000 to 137.1030.  6. In case any freight line company shall fail to make such report the commission may accept the report of said railroad or street railway company as correct. ­­-------- (L. 1999 S.B. 219)