reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 151 - Taxation of Railroads and Street Railroads › Section 151.130 - Determination of value of railroads built on county lines.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
151.130. Determination of value of railroads built on county lines. —
In any case where a railroad is built along any county line, or where the line dividing any two or more counties is crossed and recrossed by any such railroad, in order to ascertain the exact amount of railroad bed and track which belongs within the lines of each of the respective counties, the county commissions of each of such counties are hereby authorized and required to cause a survey of the same to be made, and it shall be the duty of the county commissions to appoint the county surveyor, or some other suitable person, for each of their respective counties, who shall proceed jointly to survey, locate and establish such line; and such surveyor shall commence at the first intersection of the county line with such railroad, at either end of the same, as it may suit their convenience, and make a correct survey of the same, and measure correctly all portions of the bed and track of such railroad which they find on either side of such county line. They shall file in the office of the county clerk of each of their respective counties a correct plat of such survey, with the notes of the same, showing the exact amount of roadbed which belongs within the lines of each of the respective counties; and in all cases hereafter, in the assessment and collection of the revenue on such railroads, the county commission shall be governed by such survey.
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(RSMo 1939 § 5224, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 4767; 1919 § 9955; 1909 § 3152
Effective 6-20-86
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 12 Jul 1994, 2 histories, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(RSMo 1939 § 11263, A.L. 1945 p. 1825 § 21, A. 1949 S.B. 1033)
Prior revisions: 1929 § 10032; 1919 § 13034; 1909 § 11586
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(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)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 151 - Taxation of Railroads and Street Railroads › Section 151.200 - Date railroad taxes due.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 151 - Taxation of Railroads and Street Railroads › Section 151.210 - Lien for taxes — priority.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 151 - Taxation of Railroads and Street Railroads › Section 151.220 - Date taxes become delinquent — penalties.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(RSMo 1939 § 11271, A.L. 1945 p. 1825 § 28)
Prior revisions: 1929 § 10040; 1919 § 13042; 1909 § 11594
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(RSMo 1939 § 11272, A.L. 1945 p. 1825 § 29, A. 1949 S.B. 1033)
Prior revisions: 1929 § 10041; 1919 § 13043; 1909 § 11595
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(RSMo 1939 § 11273, A.L. 1945 p. 1825 § 30)
Prior revisions: 1929 § 10042; 1919 § 13044; 1909 § 11596
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 151 - Taxation of Railroads and Street Railroads › Section 151.280 - Fees allowed county collector.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 01 Jan 1988, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(RSMo 1939 § 11276, A.L. 1945 p. 1825 § 33, A.L. 1945 p. 1952)
Prior revisions: 1929 § 10046; 1919 § 13048; 1909 § 11600
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(RSMo 1939 § 11279, A.L. 1945 p. 1825 § 36)
Prior revisions: 1929 § 10049; 1919 § 13051; 1909 § 11603
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 151 - Taxation of Railroads and Street Railroads › Section 151.310 - Obligation of contracts not impaired.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(RSMo 1939 § 11280, A.L. 1945 p. 1825 § 37)
Prior revisions: 1929 § 10050; 1919 § 13052; 1909 § 11604
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 151
• Effective - 20 Jun 1986, see footnote
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.
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(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
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 151 - Taxation of Railroads and Street Railroads › Section 151.340 - Penalties imposed on certain officers.

Title X TAXATION AND REVENUE
Chapter 151
• 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.
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(RSMo 1939 § 11277, A.L. 1945 p. 1825 § 34)
Prior revisions: 1929 § 10047; 1919 § 13049; 1909 § 11601
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 153 - Taxation of Bridge, Express and Public Utility Companies › Section 153.010 - Express company defined.

Title X TAXATION AND REVENUE
Chapter 153
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"
.
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(RSMo 1939 § 11293, A.L. 1945 p. 1852)
Prior revisions: 1929 § 10064; 1919 § 13054; 1909 § 11606
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 153 - Taxation of Bridge, Express and Public Utility Companies › Section 153.020 - Companies to file annual statement of receipts — amount of tax, when due — penalty.

Title X TAXATION AND REVENUE
Chapter 153
• Effective - 28 Aug 1949
153.020. Companies to file annual statement of receipts — amount of tax, when due — penalty. —
1. Every such express company, on or before the first day of April in each year, shall file with the director of revenue a statement, verified by the oath of the officer or agent making the report, showing the entire receipts for business done in this state by the company during the year ending on the preceding December thirty-first, including its proportion of gross receipts for business done by such company in connection with other companies. The statement shall include as receipts all such sums earned or charged for business done within this state during the taxable year whether actually received or not; and shall contain an abstract of the amount received in each county and the total amount received for all the counties.
2. If the company fails or refuses to make such report on or before the first day of April, then between the first day of April and the first day of May, each local agent of the company shall file with the director of revenue a similar statement of the gross receipts of his agency for the taxable period.
3. At the time of making the statement, the express company shall pay to the director of revenue the sum of two and one-half dollars on each one hundred dollars of such receipts.
4. Nothing herein contained shall release such express companies from the assessment and taxation of their tangible property in the manner that other tangible property is assessed and taxed.
5. If any company fails or refuses for more than thirty days after May the first in each year to render an accurate account of its receipts as herein required, and to pay the required tax, it shall forfeit one hundred dollars for each additional day such statement and payment is delayed which shall be recovered in any court of competent jurisdiction by an action brought by the attorney general at the relation of the director of revenue, and in addition such company shall be prohibited from carrying on its business in this state until such payment is made.
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(RSMo 1939 § 11294, A.L. 1945 p. 1852, A. 1949 S.B. 1034)
Prior revisions: 1929 § 10065; 1919 § 13055; 1909 § 11607
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 153 - Taxation of Bridge, Express and Public Utility Companies › Section 153.032 - Telephone and telegraph companies, distributable, local property, definitions.

Title X TAXATION AND REVENUE
Chapter 153
Effective - 20 Jun 1986, see footnote
153.032. Telephone and telegraph companies, distributable, local property, definitions. —
1. The term
"distributable property"
of a telephone and telegraph company shall include all real or tangible personal property which is used directly in transmitting messages, but not property used as a collateral facility nor property held for purposes other than those of a public utility. Such distributable property includes, but is not limited to:
(1) Central office equipment;
(2) Station apparatus and station connections;
(3) Large private branch exchanges;
(4) Poles, lines, cable, wire, and conduit, and easements and rights-of-way therefor;
(5) Microwave towers and sites;
(6) All buildings used predominantly for housing distributable equipment and land associated therewith;
(7) Any other equipment directly used in the provision of telephone or telegraph service.
2. The term
"local property"
of a telephone and telegraph company shall include all real and tangible personal property owned, used, leased or otherwise controlled by the telephone or telegraph company, not used directly in transmitting messages, and not defined in subsection 1 of this section as distributable property. Such local property includes, but is not limited to:
(1) Motor vehicles;
(2) Construction work in progress;
(3) Materials and supplies;
(4) Office furniture, office equipment, and office fixtures;
(5) Office buildings and land;
(6) Land held for future use;
(7) Buildings used predominantly to house local property and land;
(8) Workshops, warehouses, and land;
(9) Work equipment and other general equipment.
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(L. 1986 H.B. 1022, et al.)
Effective 6-20-86
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 153 - Taxation of Bridge, Express and Public Utility Companies › Section 153.036 - Pipeline companies, distributable and local property, definitions.

Title X TAXATION AND REVENUE
Chapter 153
Effective - 20 Jun 1986, see footnote
153.036. Pipeline companies, distributable and local property, definitions. —
1. The term
"distributable property"
of a pipeline company shall include all the real and tangible personal property owned, used, leased, or otherwise controlled which is used directly for transportation of gaseous or liquid products, but not property used as a collateral facility nor property held for purposes other than those of a pipeline. Such distributable property includes, but is not limited to:
(1) Field lines, line pipe and fittings;
(2) Compressor station equipment and buildings;
(3) Pumping equipment and buildings;
(4) Measuring and regulating equipment and housing buildings;
(5) Communications equipment used for control of transportation of gas or liquid products;
(6) Land and rights-of-way associated with other distributable property.
2. The term
"local property"
of a pipeline company shall include all real and tangible personal property owned, used, leased or otherwise controlled by the pipeline company, not used directly in the transportation of gaseous or liquid products, and not defined in subsection 1 of this section as distributable property. Such local property includes, but is not limited to:
(1) Motor vehicles;
(2) Construction work in progress;
(3) Materials and supplies;
(4) Office furniture, office equipment, and office fixtures;
(5) Land held for future use;
(6) Communication equipment not used for control of the movement of gaseous or liquid products;
(7) Workshops, office buildings, warehouses, storage tanks, loading and unloading facilities;
(8) Land associated with other locally assessed property.
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(L. 1986 H.B. 1022, et al.)
Effective 6-20-86
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 153 - Taxation of Bridge, Express and Public Utility Companies › Section 153.040 - Missouri half of bridge, how taxed.

Title X TAXATION AND REVENUE
Chapter 153
Effective - 20 Jun 1986, see footnote
153.040. Missouri half of bridge, how taxed. —
In all cases where a part of any such bridge, as set forth in section 153.030, is in this state and part in another state, such part of such bridge as is in this state only shall be subject to assessment and taxation in this state, and the parties rendering reports, and the county commissions, boards of equalization and the state tax commission, shall only be required to render reports, assess, equalize and adjust taxes on such part of such bridge as may be in this state.
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(RSMo 1939 § 11297, A.L. 1945 p. 1852, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 10068; 1919 § 13058; 1909 § 11610
Effective 6-20-86
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 153 - Taxation of Bridge, Express and Public Utility Companies › Section 153.050 - Procedure where return not made.

Title X TAXATION AND REVENUE
Chapter 153
Effective - 20 Jun 1986, see footnote
153.050. Procedure where return not made. —
Should an authorized officer of any such bridge, telegraph, telephone, electric power and light companies, electric transmission lines, pipeline companies or express company fail to make and return to the state tax commission, the director of revenue and county clerks any of the reports required by this chapter, the county commissions, boards of equalization and the state tax commission shall proceed in the same manner to assess, equalize and adjust the taxes on such property as authorized and empowered by the law providing for the assessment, equalization and adjustment of taxes on railroad property in this state.
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(RSMo 1939 § 11298, A.L. 1945 p. 1852, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 10069; 1919 § 13059; 1909 § 11611
Effective 6-20-86
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 153 - Taxation of Bridge, Express and Public Utility Companies › Section 153.060 - Prior taxation — separate returns.

Title X TAXATION AND REVENUE
Chapter 153
Effective - 28 Aug 1945
153.060. Prior taxation — separate returns. —
In case any such bridge or the property of any telegraph, telephone, electric power and light companies, electric transmission lines, pipeline companies or express company shall have been subjected to taxation prior to the passage of this chapter, for any year for which it shall not have been assessed and paid taxes, or if any such property having been assessed, and from any irregularity in the assessment, or from any cause, the taxes thereon have not been paid, then a separate return for each year for which taxes have not been paid shall be made as required by the law governing the taxation of railroad property.
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(RSMo 1939 § 11296, A.L. 1945 p. 1852)
Prior revisions: 1929 § 10067; 1919 § 13057; 1909 § 11609
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 154 - Taxation of Boats and Vessels › Section 154.010 - Boats and vessels, special class for taxation.

Title X TAXATION AND REVENUE
Chapter 154
Effective - 28 Aug 1939
154.010. Boats and vessels, special class for taxation. —
1. Steamboats and other boats and vessels used in navigating the waters of this state, and all shares, stocks and interest therein, are hereby declared a special class of property for the assessment and collection of taxes.
2. All taxes on such property shall be assessed and collected in the county or city in which the owner or owners of said property may reside at the time of assessment.
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(RSMo 1939 § 11299)
Prior revisions: 1929 § 10071; 1919 § 13061; 1909 § 11613
(1995) Commercial barges owned by a nonresident are not subject to assessment and collection pursuant to this section. State ex rel. Leggett v. Sovran Leasing, 909 S.W.2d 664 (Mo.banc).
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 154 - Taxation of Boats and Vessels › Section 154.020 - Certificate issued by assessor, contents.

Title X TAXATION AND REVENUE
Chapter 154
Effective - 28 Aug 1949
154.020. Certificate issued by assessor, contents. —
1. Upon due return being made to the assessor of the proper county or city by the owner of any steamboat or other watercraft, upon demand therefor the assessor shall issue a certificate for such boat setting forth the fact of the return, with the name of the owner and that of the boat and also the residence of the owner and the date of the return, stating the same to have been done in accordance with this chapter. The certificate shall be taken and held to be conclusive evidence, of the statements and facts therein made and recited, by all courts and officers in this state.
2. Such certificate shall be framed and hung up in the cabin of the boat in a conspicuous place.
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(RSMo 1939 § 11302, A. 1949 S.B. 1035)
Prior revisions: 1929 § 10074; 1919 § 13064; 1909 § 11616
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 154 - Taxation of Boats and Vessels › Section 154.030 - Wharfage charge (cities of 5,000 and less than 50,000).

Title X TAXATION AND REVENUE
Chapter 154
Effective - 28 Aug 1939
154.030. Wharfage charge (cities of 5,000 and less than 50,000). —
Any city or corporation having a population exceeding five thousand and less than fifty thousand inhabitants, and having an improved wharf in suitable condition for receiving and discharging freight, may charge and collect two dollars for each and every landing at said wharf; and any city or corporation having a less population than five thousand, and having an improved wharf in good condition, may charge and collect the sum of one dollar and fifty cents for each and every landing of any steamboat or other watercraft at said wharf.
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(RSMo 1939 § 11301)
Prior revisions: 1929 § 10073; 1919 § 13063; 1909 § 11615
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 154 - Taxation of Boats and Vessels › Section 154.040 - Wharfage tax (cities of 50,000 or more).

Title X TAXATION AND REVENUE
Chapter 154
Effective - 28 Aug 1939
154.040. Wharfage tax (cities of 50,000 or more). —
Any city or corporation of fifty thousand inhabitants or more, having an improved wharf in suitable condition for receiving and discharging freight, may, if the annual tax levied by said city or corporation for municipal purposes on the class of property above described does not exceed one mill per dollar of the assessed valuation, charge and collect, for the maintenance and extension of said wharf, in addition to the tax assessed and collected for municipal purposes, a wharfage tax not to exceed three cents per ton, hull measurement, from all boats and vessels returned and assessed for taxation in said city, for each and every landing at the wharf of said city; provided, however, that from all steamboats and vessels not owned or registered within said city, or which have not been returned and assessed for taxation within said city, a wharfage tax, not exceeding five cents per ton, hull measurement, may be collected for each and every landing, to be applied to the building, repairing and maintaining of the wharf of said city.
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(RSMo 1939 § 11300)
Prior revisions: 1929 § 10072; 1919 § 13062; 1909 § 11614
CROSS REFERENCE:
Cities may lease wharf, 237.210
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 155 - Taxation of Aircraft › Section 155.010 - Definitions.

Title X TAXATION AND REVENUE
Chapter 155
• Effective - 28 Aug 2008
155.010. Definitions. —
As used in this chapter, the following terms mean:
(1)
"Aircraft"
, any contrivance now known, or hereafter invented, used or designed for navigation of, or flight in, the air;
(2)
"Airline company"
, any person, firm, partnership, corporation, trustee, receiver or assignee, and all other persons, whether or not in a representative capacity, undertaking to engage in the carriage of persons or cargo for hire by commercial aircraft pursuant to certificates of convenience and necessity issued by the federal Civil Aeronautics Board, or successor thereof, or any noncertificated air carrier authorized to engage in irregular and infrequent air transportation by the federal Civil Aeronautics Board, or successor thereof;
(3)
"Aviation fuel"
, any fuel specifically compounded for use in reciprocating aircraft engines;
(4)
"Commercial aircraft"
, aircraft fully equipped for flight and of more than three thousand pounds maximum certified gross take-off weight.
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(L. 1959 S.B. 179 § 1, A.L. 1990 H.B. 1280, A.L. 1994 S.B. 675, A.L. 1998 S.B. 619, A.L. 2008 S.B. 930 & 947)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 155 - Taxation of Aircraft › Section 155.020 - Annual statement of airline to state tax commission, contents.

Title X TAXATION AND REVENUE
Chapter 155
• Effective - 28 Aug 1990
155.020. Annual statement of airline to state tax commission, contents. —
On or before the first day of May of each and every year, the president or any authorized officer of every commercial airline company operating in air commerce in this state shall furnish to the state tax commission a statement, in the form as is prescribed by the state tax commission, duly subscribed and sworn to by the president or other authorized officer, before some officer authorized to administer oaths, setting forth:
(1) The total length in this state of its certificated routes;
(2) The total length of all its certificated routes;
(3) The total miles flown in this state by its commercial aircraft during the next preceding calendar year;
(4) The total miles flown by such commercial aircraft during the next preceding calendar year;
(5) The total number of all commercial aircraft owned, used or leased by such airline company on the first day of January in each year, and the actual cash value of such commercial aircraft;
(6) The other information the state tax commission requires to enable it to carry out the provisions of this chapter.
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(L. 1959 S.B. 179 § 2, A.L. 1990 H.B. 1280)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 155 - Taxation of Aircraft › Section 155.030 - Increase in assessment for delinquent report.

Title X TAXATION AND REVENUE
Chapter 155
Effective - 28 Aug 1959
155.030. Increase in assessment for delinquent report. —
In case the report from any airline company required by section 155.020 is not received by May first of the year in which it is due, the state tax commission, at its discretion, may increase by four percent the total assessed value of the flight equipment of the airline company as is determined by the commission under the provisions of section 155.040.
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(L. 1959 S.B. 179 § 3)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 155 - Taxation of Aircraft › Section 155.050 - Apportionment of valuation to local taxing areas.

Title X TAXATION AND REVENUE
Chapter 155
Effective - 28 Aug 1990
155.050. Apportionment of valuation to local taxing areas. —
The state tax commission shall apportion the aggregate value of the commercial aircraft of an airline company, as determined under the provisions of section 155.040, to each county, municipal township, city, incorporated town, special road districts, library districts, school districts which levy taxes for library purposes pursuant to section 137.030, public water supply, fire protection and sewer districts or subdivisions, except other school districts, in which the airline company has arrivals and departures of its commercial aircraft. This apportionment shall be made on the ratio which the number of arrivals and departures of its commercial aircraft within the political subdivision of this state bears to the total number of arrivals and departures of its commercial aircraft within this state during the immediately preceding calendar year, except that when any municipality in this state owns and operates an airport outside its corporate limits, the valuation determined hereunder shall also be apportioned to such municipality.
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(L. 1959 S.B. 179 § 5 subsec. 1, A.L. 1990 H.B. 1280)
(1963) Provision of section 155.050 providing for apportionment of assessed valuation of aircraft of airlines to city owning and operating an airport outside its corporate limits in which airlines had arrivals and departures, and city's attempted levy of tangible personal property taxes on such apportioned valuation were invalid and void is violation of due process clauses of state and federal constitutions. American Airlines, Inc. v. City of St. Louis (Mo.), 368 S.W.2d 161.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 155 - Taxation of Aircraft › Section 155.060 - Levy and collection by local authorities, how effected.

Title X TAXATION AND REVENUE
Chapter 155
Effective - 22 Mar 1994, see footnote
155.060. Levy and collection by local authorities, how effected. —
Taxes levied on all commercial aircraft operated in this state in air commerce by every airline company shall be levied and collected in the manner provided for the taxation of railroad property, and the county commissions and other officials shall perform the same duties and may exercise the same powers in levying and collecting the taxes on commercial aircraft as such officials are required to perform in the levy and collection of taxes on railroad property. All school taxes, except those for library purposes, and taxes for the erection of public buildings and for other purposes on commercial aircraft operated in this state in air commerce by every airline company shall be levied, apportioned and distributed to the various school districts in the manner provided by section 151.150 for the levy, apportionment and distribution of taxes on railroad property.
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(L. 1959 S.B. 179 § 5 subsec. 2, A.L. 1990 H.B. 1280, A.L. 1994 S.B. 675)
Effective 3-22-94
(1963) Where, pending determination of action for declaratory judgment and injunctive relief from county taxes levied on aircraft, airline company paid into court registry the amount of taxes due, on adverse determination of action the airline company was also liable for statutory penalties and collector's commission. American Airlines, Inc. v. City of St. Louis (Mo.), 368 S.W.2d 161.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 155 - Taxation of Aircraft › Section 155.070 - Real and tangible personal property, how taxed.

Title X TAXATION AND REVENUE
Chapter 155
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)