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

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Terms Used In Missouri Laws > Chapter 151 - Taxation of Railroads and Street Railroads

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Heretofore: means any time previous to the day when the statute containing it takes effect. See Missouri Laws 1.020
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes such district and territories. See Missouri Laws 1.020