Title X — TAXATION AND REVENUE

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 arisi…

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 hundr…

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 …

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 k…

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 c…

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 dutie…

*137.720. Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund — additional deductions (St. Louis City and all counties). — 1. A percentage of all ad valorem property tax collections allocable to each taxing authority within the c…

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…

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…

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 establ…

137.750. Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses. — 1. If a county has an assessment maintenance plan approved pursuant to section 137.115, a portion of all the costs and expenses of t…

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 warehous…

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 stat…

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 rec…

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 cla…

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 c…

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 defin…

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, o…

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 t…

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 incr…

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 a…

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 …

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 consi…

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…