reglab/housing_qa huggingface dataset:
MO Rev Stat § 151.160 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.160 - The words "for other purposes" construed.

Effective - 12 Jul 1994, 2 histories   151.160. The words "for other purposes" construed. — Whenever and wherever the words "for other purposes" occur in this chapter they shall be held to mean taxes or taxation for other purposes, and shall be construed to include all taxes, estimates for which shall have been made or the levy of which shall have been lawfully directed by any school meeting, school officer or school board, as authorized under section 164.161, other than taxes for school purposes, and taxes for capital projects purposes provided for in section 151.150, and taxes for library purposes as authorized by section 137.030. ­­-------- (RSMo 1939 § 11267, A.L. 1945 p. 1825 § 25, A.L. 1951 p. 873, Repealed L. 1993 S.B. 380 § A, A.L. 1994 S.B. 676)  Prior revisions: 1929 § 10036; 1919 § 13038; 1909 § 11590  Effective 7-12-94
MO Rev Stat § 151.170 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.170 - County clerk to make railroad tax book.

Effective - 20 Jun 1986   151.170. County clerk to make railroad tax book. — Within ten days after the county commission has levied the taxes on railroad property, as prescribed in sections 151.140 and 151.150, the county clerk of the county shall extend the same on a separate tax book, to be known as "the railroad tax book", in which he shall place, first, the total valuation of the distributable property of each railroad company, as assessed, equalized and apportioned to the county by the state tax commission, with the amount of state, county, municipal township, city, incorporated town and village, school, special road, library, hospital, nursing home, ambulance, zoological park and museum, public water supply, fire protection and sewer taxes and taxes for the erection of public buildings and for other purposes, levied thereon by the county commission, stated separately; second, a description of the local property, as returned by local assessors, and the amount of state, county, municipal, city, town or village school taxes, and taxes for the erection of public buildings, and for other purposes, levied thereon, stating each separately, and crediting school taxes and taxes for the erection of public buildings, and for other purposes, to the proper district or political subdivision. ­­-------- (RSMo 1939 § 11261, A.L. 1945 p. 1825 § 19, A.L. 1957 p. 792, A.L. 1965 p. 269, A.L. 1973 H.B. 266, A.L. 1974 H.B. 1397, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10030; 1919 § 13032; 1909 § 11584  Effective 6-20-86
MO Rev Stat § 151.180 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.180 - Tax book delivered to collector — receipt to state director of revenue.

Effective - 28 Aug 1949   151.180. Tax book delivered to collector — receipt to state director of revenue. — The county clerk, as soon as the railroad tax book has been made out and adjusted, shall deliver it to the county collector, taking duplicate receipts therefor, transmitting one to the state director of revenue, and charging the collector with the total amount of taxes in each of the several funds in the tax book, and the collector shall be liable on his bond for the faithful collection and disbursement thereof according to law. ­­-------- (RSMo 1939 § 11263, A.L. 1945 p. 1825 § 21, A. 1949 S.B. 1033)  Prior revisions: 1929 § 10032; 1919 § 13034; 1909 § 11586
MO Rev Stat § 151.190 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.190 - County clerk to certify amount of taxes to railroad company.

Effective - 28 Aug 1994   151.190. County clerk to certify amount of taxes to railroad company. — It shall be the duty of the county clerk as soon as the tax book is completed, to make out and certify to the secretary of the proper railroad company, or the officer making the return thereof, a statement of taxes levied on the property of the railroad company in his county, which statement shall contain:  (1) The total valuation of distributable property as the same was assessed, equalized and apportioned to the county, and the amount of state, county, city, town or village, municipal township, special road districts, library districts, school districts which levy taxes for library purposes pursuant to section 137.030, hospital districts, nursing home districts, ambulance districts, metropolitan zoological park and museum district established pursuant to section 184.350, public water supply, fire protection and sewer districts or subdivisions and school taxes and taxes for the erection of public buildings, and for other purposes levied thereon;  (2) The total valuation, as shown by the returns of the local assessors, of all local property in such county belonging to such railroad company, whether real property, or tangible personal property, and the amount of state, county, city, town, village, special road districts, library districts, school districts which levy taxes for library purposes pursuant to section 137.030, hospital districts, nursing home districts, ambulance districts, metropolitan zoological park and museum district established pursuant to section 184.350, public water supply, fire protection and sewer districts or subdivisions, school taxes and taxes for the erection of public buildings, and for other purposes levied thereon;  (3) The county clerk upon request of taxpayer shall also annually provide to the railroad company a legal description and listing of all parcels of real estate reported for local assessment indicating thereon an account number (property identification number), property description, valuation, applicable tax rate and amount of tax due. ­­-------- (RSMo 1939 § 11262, A.L. 1945 p. 1825 § 20, A.L. 1957 p. 792, A.L. 1965 p. 269, A.L. 1973 H.B. 266, A.L. 1974 H.B. 1397, A.L. 1986 H.B. 1022, et al., A.L. 1994 S.B. 652 merged with S.B. 662 & 459 merged with S.B. 676)  Prior revisions: 1929 § 10031; 1919 § 13033; 1909 § 11585  Effective 7-12-94 (S.B. 676); 8-28-94 (S.B. 652 merged with S.B. 662 & 459)
MO Rev Stat § 151.200 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.200 - Date railroad taxes due.

Effective - 20 Jun 1986   151.200. Date railroad taxes due. — All taxes of whatever description, charged against any railroad company, according to the provisions of this chapter, due to any county, and all taxes due the state and collectible in the county, and all taxes due cities, incorporated towns, villages, municipal townships and school districts, special road districts, library districts, school districts which levy taxes for library purposes pursuant to section 137.030, hospital districts, ambulance districts, metropolitan zoological park and museum district established pursuant to section 184.350, nursing home districts, public water supply, fire protection and sewer districts or subdivisions, in the county, shall be due and payable to the county collector of the county on the first day of November of the year for which the same may be levied and charged as herein provided. ­­-------- (RSMo 1939 § 11264, A.L. 1945 p. 1825 § 22, A.L. 1957 p. 792, A.L. 1965 p. 269, A.L. 1973 H.B. 266, A.L. 1974 H.B. 1397, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10033; 1919 § 13035; 1909 § 11587  Effective 6-20-86
MO Rev Stat § 151.210 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.210 - Lien for taxes — priority.

Effective - 20 Jun 1986   151.210. Lien for taxes — priority. — 1. All property owned, used, leased or otherwise controlled by any railroad company in any county in this state shall be liable for the taxes assessed and levied against the company in the county. All state, county, municipal township, city, incorporated town and village, school, special road, library, hospital, nursing home, ambulance, zoological park and museum, public water supply, fire protection and sewer taxes and taxes for the erection of public buildings and for other purposes, levied on the property of any railroad company in the county, together with all dues, penalties and costs accruing thereon, are hereby declared a prior lien in favor of the state on all the property of such company, including distributable and local property of the railroad company in the county, and such lien shall accrue and become a fixed encumbrance as soon as the amount of the taxes is determined by assessment and levy.  2. The fact that taxes assessed against any specific property of the company have been paid shall not release any property from being subjected to the lien for any and all other taxes due from the company, and the same are hereby declared to be a prior lien upon all such real property, or tangible personal property, which liens shall have precedence over all other liens, judgments and decrees of whatever kind, and shall be enforced as herein provided. ­­-------- (RSMo 1939 § 11265, A.L. 1945 p. 1825 § 23, A.L. 1957 p. 792, A.L. 1965 p. 269, A.L. 1973 H.B. 266, A.L. 1974 H.B. 1397, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10034; 1919 § 13036; 1909 § 11588  Effective 6-20-86
MO Rev Stat § 151.220 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.220 - Date taxes become delinquent — penalties.

Effective - 28 Aug 1974   151.220. Date taxes become delinquent — penalties. — If any railroad company shall fail to pay to the county collector of the proper county any taxes levied for state, county, municipal township, city, incorporated town and village, school, special road, library, hospital, nursing home, ambulance, zoological park and museum, public water supply, fire protection and sewer purposes and taxes for the erection of public buildings and for other purposes, on the property of the railroad company in the county, on or before the thirty-first day of December next after the same shall have been assessed and levied, the same shall then be, after that date, known and treated as delinquent railroad taxes; and the company shall forfeit and pay, in addition to the taxes with which the company may stand charged on the tax books of the county, such penalty as is provided by law for the nonpayment of other delinquent taxes, which penalty shall be apportioned to the various funds respectively. It shall be the duty of the collector to collect and account for, as other taxes, in addition to all taxes so charged against the company, the penalty aforesaid, on all such taxes after the thirty-first day of December, until the same shall be paid. ­­-------- (RSMo 1939 § 11266, A.L. 1945 p. 1825 § 24, A.L. 1957 p. 792, A.L. 1965 p. 269, A.L. 1973 H.B. 266, A.L. 1974 H.B. 1397)  Prior revisions: 1929 § 10035; 1919 § 13037; 1909 § 11589
MO Rev Stat § 151.230 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.230 - Collector to enforce lien for taxes — procedure.

Effective - 28 Aug 1949   151.230. Collector to enforce lien for taxes — procedure. — 1. If, on the first day of January of any year, any taxes levied under the provisions of this chapter are unpaid and delinquent, the county collector shall proceed to enforce the state's lien against the property of the railroad and to compel the payment of such taxes by suit in the circuit court of the county.  2. Suits shall be prosecuted in the name of the state at the relation and to the use of the county collector.  3. Such suits shall be tried in the manner prescribed in the code for civil procedure in as far as consistent with the provisions of this chapter. ­­-------- (RSMo 1939 §§ 11269, 11270, A.L. 1945 p. 1825 §§ 26, 27, A. 1949 S.B. 1033)  Prior revisions: 1929 §§ 10038, 10039; 1919 §§ 13040, 13041; 1909 §§ 11592, 11593
MO Rev Stat § 151.240 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.240 - Duty of prosecuting attorney — additional attorneys — fees.

Effective - 20 Jun 1986   151.240. Duty of prosecuting attorney — additional attorneys — fees. — It shall be the duty of the prosecuting attorney of each county to prosecute all suits for taxes under this chapter. County collectors shall have power, with the approval of the county commission, or, in St. Louis City, the approval of the mayor thereof, to employ such attorneys as may be deemed necessary to aid and assist the prosecuting attorney in conducting and managing such suits; and the court in which suit is brought shall, if plaintiff obtain judgment, allow such attorneys a reasonable fee for bringing and conducting such suit which shall be taxed against the defendant and paid as other costs in the case. At the request of the collector, the governor may direct the attorney general to assist in the prosecution of any such suits. ­­-------- (RSMo 1939 § 11274, A.L. 1945 p. 1825 § 31, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10043; 1919 § 13045; 1909 § 11597  Effective 6-20-86
MO Rev Stat § 151.250 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.250 - Property to be sold — sheriff to issue deed — disposition of proceeds.

Effective - 28 Aug 1945   151.250. Property to be sold — sheriff to issue deed — disposition of proceeds. — Upon the rendition of such judgment, if against the defendant, the clerk of said court shall issue a special fieri facias, describing the property against which such judgment is rendered and directed to the sheriff, commanding him to advertise and sell said property, or so much thereof as may be necessary to pay said judgment and subsequent costs, in the same manner as sheriffs may do under ordinary executions; and said sheriff shall, upon such sale, execute and deliver to the purchaser of such railroad property a deed of conveyance therefor, which shall be acknowledged before the circuit court as in ordinary cases, and shall convey the title in fee to such purchaser of the property therein named, which deed shall be prima facie evidence of title, and that the things therein stated are true. The net proceeds of said sale shall be paid over to the county collector, and by him credited to the proper funds. ­­-------- (RSMo 1939 § 11271, A.L. 1945 p. 1825 § 28)  Prior revisions: 1929 § 10040; 1919 § 13042; 1909 § 11594
MO Rev Stat § 151.260 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.260 - Collector to keep separate accounts of taxes collected — monthly payments.

Effective - 28 Aug 1949   151.260. Collector to keep separate accounts of taxes collected — monthly payments. — 1. The collector shall keep separate accounts of the railroad taxes collected by him and render monthly statements thereof to the county clerk as in other cases.  2. Every month he shall pay all state taxes collected by him on railroad property to the state director of revenue transmitting and stating them separately from other state taxes; and shall pay into the county treasury all other such taxes collected in the county, and into the treasury of any city in the county all such taxes belonging to the city. The amounts paid into the county and city treasuries shall be disbursed as provided by law. ­­-------- (RSMo 1939 § 11272, A.L. 1945 p. 1825 § 29, A. 1949 S.B. 1033)  Prior revisions: 1929 § 10041; 1919 § 13043; 1909 § 11595
MO Rev Stat § 151.270 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.270 - Collector's annual settlement of railroad taxes.

Effective - 28 Aug 1945   151.270. Collector's annual settlement of railroad taxes. — County collectors shall, at their annual settlements with the county commission, also settle and account for all railroad taxes by them collected, and shall receive credit accordingly; but they shall receive no credit for delinquent taxes until they shall have exhausted all legal remedies to collect the same, and shall have filed an affidavit to that effect. ­­-------- (RSMo 1939 § 11273, A.L. 1945 p. 1825 § 30)  Prior revisions: 1929 § 10042; 1919 § 13044; 1909 § 11596
MO Rev Stat § 151.280 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.280 - Fees allowed county collector.

Effective - 01 Jan 1988   151.280. Fees allowed county collector. — The county collector shall be allowed for collecting the railroad taxes, payable out of the same, one percent on all sums paid without seizure of personal property; and on all collections made by seizure of personal property, he shall be allowed five percent on the amount, which shall be taxed or charged as costs and paid by the railroad company; and on all collections made by suit against such company or companies two percent on the amount, to be paid as costs by the defendant; provided, that in all counties and cities not within a county the collector shall pay such fees into the county or city treasury. ­­-------- (RSMo 1939 § 11275, A.L. 1945 p. 1825 § 32, A.L. 1945 p. 1952, A.L. 1987 S.B. 65, et al.)  Prior revisions: 1929 § 10044; 1919 § 13046; 1909 § 11598  Effective 1-1-88
MO Rev Stat § 151.290 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.290 - Fee to county clerk for making railroad tax book.

Effective - 28 Aug 1945   151.290. Fee to county clerk for making railroad tax book. — The county clerk shall be allowed fees at the same rate for making out the railroad tax book as he may receive for like services in making out tax books under the general revenue law of the state. ­­-------- (RSMo 1939 § 11276, A.L. 1945 p. 1825 § 33, A.L. 1945 p. 1952)  Prior revisions: 1929 § 10046; 1919 § 13048; 1909 § 11600
MO Rev Stat § 151.300 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.300 - Companies may recover taxes paid on leased cars.

Effective - 28 Aug 1945   151.300. Companies may recover taxes paid on leased cars. — All railroad companies in this state which shall hereafter pay any taxes on any sleeping, palace, passenger or other cars, hired, leased, run or used on the roads of said companies in this state, shall have a right of action against the company or persons owning such cars for the taxes so paid, with interest thereon from date of payment, and may sue for and recover the same in any court of competent jurisdiction. ­­-------- (RSMo 1939 § 11279, A.L. 1945 p. 1825 § 36)  Prior revisions: 1929 § 10049; 1919 § 13051; 1909 § 11603
MO Rev Stat § 151.310 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.310 - Obligation of contracts not impaired.

Effective - 28 Aug 1945   151.310. Obligation of contracts not impaired. — Nothing in this chapter shall be so construed as to avoid or impair the obligation of any contract relating to the payment of such taxes heretofore entered into or made between any such company, its agents or persons owning such cars, and any such railroad company. ­­-------- (RSMo 1939 § 11280, A.L. 1945 p. 1825 § 37)  Prior revisions: 1929 § 10050; 1919 § 13052; 1909 § 11604
MO Rev Stat § 151.320 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.320 - Street railroad company to make statement to commission.

Effective - 20 Jun 1986   151.320. Street railroad company to make statement to commission. — On or before the fifteenth day of April in each year, the president or other authorized officer of every street railroad company in every city of this state whose line is now or shall hereafter become so far completed and in operation as to run electric cars, trolley cars, motorbuses, or cars propelled by any other device for the transportation of passengers, shall furnish to the state tax commission a statement duly subscribed and sworn to by the president or other authorized officer, before some officer authorized to administer oaths, setting out in detail the distributable property of the street railroad, the true value in money thereof and such information concerning itself and all of its property, wherever situated, as the state tax commission may reasonably require for the purpose of estimating the true value in money of such distributable property of the street railroad company in this state and for apportioning the valuation for assessment of such property among the various counties. ­­-------- (RSMo 1939 § 11249, A.L. 1945 p. 1825 § 8, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 10018; 1919 § 13020; 1909 § 11572  Effective 6-20-86
MO Rev Stat § 151.330 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|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. ­­-------- (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
MO Rev Stat § 151.340 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 151 - Taxation of Railroads and Street Railroads|Section 151.340 - Penalties imposed on certain officers.

Effective - 28 Aug 1945   151.340. Penalties imposed on certain officers. — If any commissioner or clerk of any county commission, collector or any member of the state tax commission, shall fail to discharge the duties imposed upon him under this chapter, in the manner and time required therein, he shall be liable to a fine of not less than one hundred nor more than five hundred dollars, to be recovered by civil action in any court of competent jurisdiction. ­­-------- (RSMo 1939 § 11277, A.L. 1945 p. 1825 § 34)  Prior revisions: 1929 § 10047; 1919 § 13049; 1909 § 11601
MO Rev Stat § 153.010 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 153 - Taxation of Bridge, Express and Public Utility Companies|Section 153.010 - Express company defined.

Effective - 28 Aug 1945   153.010. Express company defined. — Any person, persons, joint stock association, company or corporation incorporated under the laws of any state, territory or country, conveying to, from or through this state, or any part thereof, money, packages, gold, silver, plate, articles, goods, merchandise or effects of any kind by express, on contract with any railroad or steamboat company, or the managers, lessees, agents or receiver thereof, not including railroad companies or steamboats engaged in the ordinary transportation of merchandise and property in this state, shall be deemed to be an "express company". ­­-------- (RSMo 1939 § 11293, A.L. 1945 p. 1852)  Prior revisions: 1929 § 10064; 1919 § 13054; 1909 § 11606