Mo. Code Regs. tit. 12 § 30-2.011
Current through Register Vol. 49, No. 17, September 3, 2024
Section 12 CSR 30-2.011 - Completion of Forms by Assessors to be Used in Original Assessment by the State Tax CommissionPURPOSE: This rule sets forth procedures to be used by assessors in the completion of forms for original assessment by the commission.
(1) Unless otherwise provided, each assessor in the state shall estimate on Form 30, Schedule 14 the market value of property owned by each railroad, telegraph, telephone, express company and other similar public utility corporations, companies and firms (afterwards referred to as company) doing business within his/her jurisdiction.(2) Each assessor in the state shall provide a breakdown of the market value and assessment of real estate held by each company within his/her jurisdiction on Form 30, Schedule 15.(3) Each assessor in the state shall provide a breakdown of the market value and assessment of motor vehicles held by each company within his/her jurisdiction on Form 30, Schedule 16.(4) These forms shall be completed by each assessor per the attendant instructions and returned to the respective company, county clerk and state tax commission on, or before April 20 of each year. AUTHORITY: sections 138.320, 138.420(1) and (2), RSMo 1994.* Original rule filed Dec. 13, 1983, effective March 12, 1984. Emergency amendment filed Nov. 14, 1989, effective Dec. 31, 1989, expired Feb. 2, 1990. Amended: Filed Nov. 14, 1989, effective Feb. 25, 1990. *Original authority: 138.320, RSMo 1939, amended 1945 and 138.420(1) and (2), RSMo 1939, amended 1945, 1947, 1978, 1983, 1989.