reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.554 - Portion of tax expended on city streets, city to designate where and how spent.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1969
137.554. Portion of tax expended on city streets, city to designate where and how spent. —
1. Notwithstanding the provisions of section 137.555, in all counties of the second class containing all or any part of a city of more than sixty-five thousand and less than one hundred thousand inhabitants, the county shall expend not less than twenty-five percent of the moneys accruing to it from the county's special road and bridge tax levied upon property situated within the limits of any city, town or village within the county for the repair and improvement of existing roads, streets and bridges within the city, town or village from which such moneys accrued.
2. The city council or other governing body of the city, town or village shall designate the roads, streets and bridges to be repaired and improved, shall specify the kinds and types of materials to be used, shall provide for the repairs and improvements by private contract or otherwise, and, in any case, the county commission shall pay the costs thereof out of any funds available under the provisions of this section.
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(L. 1969 p. 249 §§ 1, 2)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.556 - One-fourth of tax expended on city streets in certain counties — exception, St. Francois County.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2018, 2 histories
137.556. One-fourth of tax expended on city streets in certain counties — exception, St. Francois County. —
1. Notwithstanding the provisions of section 137.555, any county of the second class which now has or may hereafter have more than one hundred thousand inhabitants, and any county of the first class not having a charter form of government, shall expend not less than twenty-five percent of the moneys accruing to it from the county's special road and bridge tax levied upon property situated within the limits of any city, town or village within the county for the repair and improvement of existing roads, streets and bridges within the city, town or village from which such moneys accrued, except that any county of the first classification with more than sixty-five thousand but fewer than seventy-five thousand inhabitants and with a county seat with more than fifteen thousand but fewer than seventeen thousand inhabitants shall not be required to expend such moneys as prescribed in this section.
2. The city council or other governing body of the city, town or village shall designate the roads, streets and bridges to be repaired and improved and shall specify the kinds and types of materials to be used.
3. The county commission may make and supervise the improvements or the city, town or village, with the consent and approval of the county commission, may provide for the repairs and improvement by private contract and, in either case, the county commission shall pay the costs thereof out of any funds available under the provisions of this section.
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(L. 1957 p. 784 § 1, A.L. 1975 H.B. 287, A.L. 2012 S.B. 736, A.L. 2018 H.B. 1291)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.559 - Portion of road bond construction fund may be expended on system roads.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1963
137.559. Portion of road bond construction fund may be expended on system roads. —
In all counties of the first class not having a charter form of government which hereafter establish a county-urban road system, proceeds of the road bond construction fund may be used in the construction, reconstruction, improvement, maintenance and repair of any street, avenue, road or alley in any incorporated city, town or village when the street, avenue, road or alley or any part thereof has been designated by the county commission to be a road of the county-urban road system. Whenever proceeds of the road bond construction fund are used by the county for the construction, reconstruction, improvement, maintenance and repair of any street, avenue, road or alley which has been designated by the county commission to be a road of the county-urban road system and which lies wholly or partially within the corporate limits of any city, town or village, the county commission may enter into contracts with the city, town or village for the construction, reconstruction, improvement, maintenance and repair which contracts need not be limited in duration to one year.
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(L. 1963 p. 188 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.560 - Special road and bridge fund to be a separate fund on all accounting statements of county.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.560. Special road and bridge fund to be a separate fund on all accounting statements of county. —
The funds provided for in section 137.555 shall be shown as a separate item on all of the financial, budget and other accounting statements of the county, and such fund shall be specifically and expressly shown and designated on all such as the special road and bridge fund of such county.
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(L. 1945 p. 1478 § 8528)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.565 - Election for tax — petition — duty of county commission.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2017, 2 histories
137.565. Election for tax — petition — duty of county commission. —
Whenever ten or more voters residing in or owners of land in any general or special road district in any county in this state shall petition the county commission of the county in which such district is located, asking that such commission submit the question in such district for the purpose of voting for or against the levy of the tax provided for in Section 12(a) of Article X of the Constitution of Missouri, it shall be the duty of the county commission, upon the filing of such petition, to submit the question. The petition so filed shall set out the duration of the tax to be levied in a period of one, two, three, or four years and the ballot to be used for voting shall specify the number of years duration of the tax levy, but in no event shall the duration of the tax levy be for a period of more than four years. Such submission shall be made by an order entered of record setting forth the date and the rate of tax the commission will levy, which rate shall not exceed thirty-five cents on the hundred dollars assessed valuation on all taxable real and tangible personal property in the district.
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(L. 1945 p. 1478 § 8529, A.L. 1949 p. 555, A.L. 1978 H.B. 971, A.L. 2017 S.B. 283)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.570 - Form of ballot.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1978
137.570. Form of ballot. —
The question shall be submitted in substantially the following form:
Shall the ______ road district of ______ County levy an additional tax rate of ______ cents on the hundred dollars valuation, for a period of ______ years?
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(L. 1945 p. 1478 § 8530, A.L. 1949 p. 555, A.L. 1978 H.B. 971)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.575 - County commission to make levy — how collected.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.575. County commission to make levy — how collected. —
If a majority of the qualified voters voting at such election shall have voted for such additional tax, it shall be the duty of the county commission to make the levy for such district, which levy shall not exceed the amount named in the order calling such election. Such levy shall be in addition to other taxes which the county commission is authorized to levy as provided by law. The tax so authorized by such district shall be collected in the same manner and at the same time as state and county taxes are collected and placed to the credit of the road district authorizing such special levy.
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(L. 1945 p. 1478 § 8531)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.580 - County commission to refund special road and bridge tax to incorporated city, town or village.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1965
137.580. County commission to refund special road and bridge tax to incorporated city, town or village. —
In class one counties, not having a charter form of government, the special road and bridge tax authorized by Section 12, Article X, of the Constitution of Missouri and arising from and paid upon all property, including real estate lying and being wholly within the corporate limits of each incorporated city, town and village, and upon tangible personal property of the residents of each incorporated city, town and village, shall be paid into the county treasury and fifty percent of such tax so collected may be placed to the credit of the incorporated city, town or village in which it was collected, and that the same may be paid out to such incorporated city, town or village, by the majority action of the county commission when the verified claim is made. Such claim may be paid upon warrants of the county commission in favor of the treasurer or other designated officer of such incorporated city, town or village, to be used and applied exclusively in the improvement and repair of established public roads, streets, and bridges within the corporate limits of such incorporated city, town or village; and the county highway engineer shall keep a separate voucher account for each of such incorporated cities, towns and villages. If any money remains in the county treasury for two years from the date it was paid into the treasury without being paid out, or appropriated for current incomplete contracts, such money shall be transferred from the city, town or village road fund to the special road and bridge fund and such city, town or village shall lose the benefit thereof. The remaining sum of all such tax funds whether collected upon property within a special road district or within the limits of any incorporated city, town or village shall be retained and used by the county commission in the improvement of roads and bridges; provided, that refunds authorized under the provisions of this section shall not be made to any city having a population of more than three hundred and fifty thousand inhabitants.
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(L. 1945 p. 1263 § 1, A.L. 1965 H.B. 257)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.585 - Township special road and bridge tax, how levied, collected and disbursed.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2005
137.585. Township special road and bridge tax, how levied, collected and disbursed. —
1. In addition to other levies authorized by law, the township board of directors of any township in their discretion may levy an additional tax not exceeding thirty-five cents on each one hundred dollars assessed valuation in their township for road and bridge purposes. Such tax shall be levied by the township board, to be collected by the collector-treasurer and turned into the county treasury, where it shall be known and designated as a special road and bridge fund.
2. The county commission of any such county may in its discretion order the county treasurer or collector-treasurer to retain an amount not to exceed five cents on the one hundred dollars assessed valuation out of such special road and bridge fund and to transfer the same to the county special road and bridge fund; and all of said taxes over the amount so ordered to be retained by the county shall be paid to the treasurers of the respective townships from which it came as soon as practicable after receipt of such funds, and shall be designated as a special road and bridge fund of such township and used by said townships only for road and bridge purposes, except that amounts collected within the boundaries of road districts formed in accordance with the provisions of sections 233.320 to 233.445 shall be paid to the treasurers of such road districts; provided that the amount retained, if any, by the county shall be uniform as to all such townships levying and paying such tax into the county treasury; provided further, that the proceeds of such fund may be used in the discretion of the township board of directors in the construction and maintenance of roads and in improving and repairing any street in any incorporated city, town or village in the township, if said street shall form a part of a continuous highway of the township running through said city, town or village.
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(RSMo 1939 § 8821, A.L. 1945 p. 1497 § 8820, A.L. 1947 V. I p. 483, A.L. 2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 8161; 1919 § 10923; 1909 § 11769
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.590 - Such funds to be shown as separate items.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.590. Such funds to be shown as separate items. —
The funds provided for in section 137.585 shall be shown as a separate item on all of the financial, budget and other accounting statements of the township board of directors, and such funds shall be specifically and expressly shown and designated on all such as the special road and bridge fund of such township.
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(L. 1945 p. 1497 § 8821)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.595 - Taxes — how collected — how kept.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1939
137.595. Taxes — how collected — how kept. —
All taxes levied under the provisions of section 137.585 shall be collected in the same manner and at the same time as taxes for county purposes are now collected, and all moneys arising therefrom shall be appropriated, set apart and kept as a special road and bridge fund, and shall be used for road and bridge purposes, and for no other purpose whatever.
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(RSMo 1939 § 8822)
Prior revisions: 1929 § 8162; 1919 § 10924; 1909 § 11770
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.600 - Railroad, telegraph and telephone taxes — rate — how collected and disbursed.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1939
137.600. Railroad, telegraph and telephone taxes — rate — how collected and disbursed. —
It shall be the duty of the clerk of each township wherein railroad, telegraph and telephone property is located, on or before the tenth day of August of each year, to certify to the county commission the rate of taxation levied by such township for road purposes, and the county commission shall levy the rate so certified by the township clerk on all railroad, telegraph and telephone property in such township; and said tax shall be charged on the railroad tax book and collected and distributed to the township treasurers in the same way that the city, town and village tax on such railroad, telegraph and telephone property is charged, collected and distributed to city treasurers.
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(RSMo 1939 § 8823)
Prior revisions: 1929 § 8163; 1919 § 10925; 1909 § 11772
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(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.)
2023 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).

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2008, 2 histories
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.
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(L. 2000 S.B. 894, A.L. 2003 S.B. 16, A.L. 2008 S.B. 711)
2023 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).

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 01 Jan 1988, see footnote
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.
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(L. 1987 S.B. 65, et al.)
Effective 1-1-88
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1980 S.B. 679 § 3, A.L. 1986 S.B. 476)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.900 - Definitions.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1982 S.B. 476 § 3)
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1982 S.B. 476 § 2)
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1982 S.B. 476 § 4)
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1982 S.B. 476 § 5)
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1982 S.B. 476 § 6)
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1982 S.B. 476 § 7)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.960 - False statements to assessors — penalty.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1982 S.B. 476 § 8)
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 13 May 1994, see footnote
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.
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(L. 1994 H.B. 1161 § 137.022 subsec. 3)
Effective 5-13-94
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 13 May 1994, see footnote
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.
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(L. 1994 H.B. 1161 § 137.022 subsec. 4)
Effective 5-13-94
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 13 May 1994, see footnote
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.
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(L. 1994 H.B. 1161 § 137.022 subsec. 5)
Effective 5-13-94
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 13 May 1994, see footnote
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.
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(L. 1994 H.B. 1161 § 137.022 subsec. 6)
Effective 5-13-94
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 13 May 1994, see footnote
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.
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(L. 1994 H.B. 1161 § 137.022 subsec. 7)
Effective 5-13-94
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 13 May 1994, see footnote
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.
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(L. 1994 H.B. 1161 § 137.022 subsec. 8)
Effective 5-13-94
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.1000 - Title, effective date.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1999 S.B. 219)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.1003 - Definitions.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1999 S.B. 219)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.1006 - Powers of commission.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1999 S.B. 219)
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1999 S.B. 219)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.1012 - Aggregate valuation of distributable freight line company property by the commission — procedure.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1999
137.1012. Aggregate valuation of distributable freight line company property by the commission — procedure. —
1. The commission shall assess, adjust and equalize the aggregate valuation of the distributable property of each freight line company. For the purpose of estimating the true value in money of the distributable property of a freight line company, the commission may take into consideration the reports filed under section 137.1009, the reports, statements or returns of the company filed in the office of any board, office or commission of this state, or any county thereof, and such other evidence of any kind bearing thereon. No report, statement or return shall be conclusive upon the commission in estimating the true value in money of the operating property of a freight line company. The commission may set the aggregate valuation of the distributable property of any freight line company upon which no returns have been made, which may otherwise be known to them as they deem just and right.
2. The commission may summons witnesses by process issued to any officer authorized to serve subpoenas and compel them to testify.
3. In originally assessing, adjusting and equalizing any distributable freight line company property for any year or years, the commission may arrive at its findings, conclusion and judgment, upon its knowledge, or such information as may be before it, and shall not be solely governed in its findings, conclusions and judgment by the testimony which may be adduced, but may give to it such weight as the commission may think it is entitled to receive.
4. When the operations of any such company shall extend beyond the limits of this state and into another state, then the commission shall assess, equalize and adjust only such proportion of the total value of all distributable property of such company as may be reasonably allocated to this state. To accomplish this end, the commission may require information in its form reports under section 137.1009 which is necessary to properly assess and allocate such property.
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(L. 1999 S.B. 219)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.1015 - Review of original assessment, when — procedures.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1999
137.1015. Review of original assessment, when — procedures. —
1. After original assessments, adjustments and equalization by the commission have been completed, each freight line company interested therein shall be promptly notified by the action of the commission and may apply for a review of the original assessment. The commission shall grant and hold such review and fix the date thereof. Such review may be by whatever procedures decided upon by the parties and may include, but not limited to, a formal or informal hearing, the presentation of affidavits and documentary evidence, and the presentation of legal arguments or briefs. All affidavits, documentary evidence and other factual evidence not presented at a formal hearing shall be duly sworn to and verified. In the event the parties cannot agree to the procedures to be followed, a formal hearing shall be held at which the freight line company seeking review shall have the burden of establishing the correct assessment, adjustment and equalization pursuant to section 138.420. A record shall be kept of all matters submitted in review of an original assessment.
2. If, after such review and consideration of the facts, the commission is of the opinion that the original decision or any part thereof should be changed, the commission may change or modify the same.
3. Any freight line company aggrieved by the decision of the commission may, if it has participated in a review under this section, seek review as provided in chapter 536.
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(L. 1999 S.B. 219)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.1021 - Deposit of taxes collected into county private car tax trust fund — apportionment to counties.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1999
137.1021. Deposit of taxes collected into county private car tax trust fund — apportionment to counties. —
1. The taxes collected by the director under the provisions of sections 137.1000 to 137.1030, less one percent for the cost of collection which shall be deposited in the state's general revenue fund, shall be deposited in a special trust fund to be known as the "County Private Car Tax Trust Fund", which is hereby created. The fund shall be apportioned to the several counties in the state, based upon the ratio of the total main line track mileage of the railroad and street railway companies within each county to the aggregate total of the state. Prior to distribution of the car tax trust fund to the counties, six-tenths of one percent of the fund shall be transferred to the blind pension fund. The remaining money in this fund shall not be deemed to be state funds and shall not be commingled with any funds of the state.
2. The county upon receipt of the taxes under the provisions of sections 137.1000 to 137.1030 from the director shall apportion seventy percent of the revenues collected to the school districts within each county using the same basis of distribution as used in distributing receipts from the average school tax rate for that year, and the remaining thirty percent to the county general revenue fund.
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(L. 1999 S.B. 219)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.1024 - Director to notify attorney general of failure to pay taxes due.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1999
137.1024. Director to notify attorney general of failure to pay taxes due. —
Whenever any freight line company fails to pay to the director the tax due within the time prescribed in section 137.1018, it shall be the duty of the director, as soon as practical thereafter, to make a statement in writing to the attorney general naming the freight line companies that have not paid such tax.
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(L. 1999 S.B. 219)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.1027 - Attorney general to institute a suit, when — property subject to seizure, when.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1999
137.1027. Attorney general to institute a suit, when — property subject to seizure, when. —
1. Upon receipt of the statement from the director of revenue as provided in section 137.1024, it shall be the duty of the attorney general to institute a suit or suits in any court of this state or of the United States having jurisdiction, in the name of the state, and at the relation and to the use of the director for the collection of said taxes, penalties and interest as the case may be.
2. The property of such freight line companies shall be subject to seizure under execution by the property officer in any county in this state, to satisfy a judgment rendered for such taxes, penalties and interest.
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(L. 1999 S.B. 219)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.1030 - Contingent procedures for freight line company taxes, effective when.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1999
137.1030. Contingent procedures for freight line company taxes, effective when. —
In the event a final judgment of a court of competent jurisdiction shall find that all or portions of this act
*
is not enforceable, then without further action by the general assembly, the procedure for the assessing, adjusting and equalizing the distributable property of the freight line companies shall be the same procedure as provided in sections 137.975 to 137.985.
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(L. 1999 S.B. 219)
*"This act" (S.B. 219, 1999) contained numerous sections. Consult Disposition of Sections table for a definitive listing.