Chapter 151 - Taxation of Railroads and Street Railroads
- Section 151.010 - What railroads are taxable
- Section 151.020 - Railroad companies to make annual report to state tax commission - distributable, local property, defined - confidentiality of report, penalties - time extension - form - late filing, penalty - deemed received when
- Section 151.030 - Annual report of railroad property in each county to county clerks
- Section 151.040 - County commission to examine report - certify to state tax commission
- Section 151.050 - State tax commission to determine value if company fails to report
- Section 151.060 - Commission to assess, adjust and equalize - valuation - hearings - bridges in St. Louis City acquired by railroad company, how valued
- Section 151.070 - Commission to assess property omitted in prior years
- Section 151.080 - Apportionment of taxes
- Section 151.090 - Tax commission to keep record - proceedings to be certified to companies
- Section 151.100 - Local property to be assessed by county assessor
- Section 151.110 - Description of local property furnished to county clerk - certification by county assessor - list of property, furnished to state tax commission
- Section 151.120 - Local assessment and rate percent returned to county commission
- Section 151.130 - Determination of value of railroads built on county lines
- Section 151.140 - County commission to levy taxes on railroad property
- Section 151.150 - Apportionment by county commission of schools by railroads
- Section 151.160 - The words "for other purposes" construed
- Section 151.170 - County clerk to make railroad tax book
- Section 151.180 - Tax book delivered to collector - receipt to state director of revenue
- Section 151.190 - County clerk to certify amount of taxes to railroad company
- Section 151.200 - Date railroad taxes due
- Section 151.210 - Lien for taxes - priority
- Section 151.220 - Date taxes become delinquent - penalties
- Section 151.230 - Collector to enforce lien for taxes - procedure
- Section 151.240 - Duty of prosecuting attorney - additional attorneys - fees
- Section 151.250 - Property to be sold - sheriff to issue deed - disposition of proceeds
- Section 151.260 - Collector to keep separate accounts of taxes collected - monthly payments
- Section 151.270 - Collector's annual settlement of railroad taxes
- Section 151.280 - Fees allowed county collector
- Section 151.290 - Fee to county clerk for making railroad tax book
- Section 151.300 - Companies may recover taxes paid on leased cars
- Section 151.310 - Obligation of contracts not impaired
- Section 151.320 - Street railroad company to make statement to commission
- Section 151.330 - Street railroad company property subject to taxation
- Section 151.340 - Penalties imposed on certain officers