State Codes and Statutes

Statutes > Missouri > T11 > C178 > 178_880

Taxation of public utility property--rate not included in determiningrate to be levied by other school districts.

178.880. All real and tangible personal property owned by railroads,street railways, boats, vessels, bridge companies, telegraph companies,electric light and power companies, electric transmission line companies,pipeline companies, express companies, airline companies and other companiesand public utilities whose property is assessed by the state tax commissionshall be taxed at the same rate of taxation which is levied on other propertyin the community college district in the same manner and to the same extentthat the property is subject to assessment and taxation for general countypurposes, and all of the provisions of chapters 151, 153, 154 and 155, RSMo,shall apply to taxation by community college districts to the same extent asif the community college districts were specifically included in theprovisions contained in chapters 151, 153, 154 and 155, RSMo, except that thetaxes levied by community college districts shall not be included for thepurpose of determining the average school levy for the other school districtsin the county in which they are situated. The taxes levied against theproperty by community college districts shall be collected in the same manneras taxes are collected on the property from general county taxes.

(L. 1963 p. 200 § 13-88)

(Source: L. 1961 p. 357 § 12)

State Codes and Statutes

Statutes > Missouri > T11 > C178 > 178_880

Taxation of public utility property--rate not included in determiningrate to be levied by other school districts.

178.880. All real and tangible personal property owned by railroads,street railways, boats, vessels, bridge companies, telegraph companies,electric light and power companies, electric transmission line companies,pipeline companies, express companies, airline companies and other companiesand public utilities whose property is assessed by the state tax commissionshall be taxed at the same rate of taxation which is levied on other propertyin the community college district in the same manner and to the same extentthat the property is subject to assessment and taxation for general countypurposes, and all of the provisions of chapters 151, 153, 154 and 155, RSMo,shall apply to taxation by community college districts to the same extent asif the community college districts were specifically included in theprovisions contained in chapters 151, 153, 154 and 155, RSMo, except that thetaxes levied by community college districts shall not be included for thepurpose of determining the average school levy for the other school districtsin the county in which they are situated. The taxes levied against theproperty by community college districts shall be collected in the same manneras taxes are collected on the property from general county taxes.

(L. 1963 p. 200 § 13-88)

(Source: L. 1961 p. 357 § 12)


State Codes and Statutes

State Codes and Statutes

Statutes > Missouri > T11 > C178 > 178_880

Taxation of public utility property--rate not included in determiningrate to be levied by other school districts.

178.880. All real and tangible personal property owned by railroads,street railways, boats, vessels, bridge companies, telegraph companies,electric light and power companies, electric transmission line companies,pipeline companies, express companies, airline companies and other companiesand public utilities whose property is assessed by the state tax commissionshall be taxed at the same rate of taxation which is levied on other propertyin the community college district in the same manner and to the same extentthat the property is subject to assessment and taxation for general countypurposes, and all of the provisions of chapters 151, 153, 154 and 155, RSMo,shall apply to taxation by community college districts to the same extent asif the community college districts were specifically included in theprovisions contained in chapters 151, 153, 154 and 155, RSMo, except that thetaxes levied by community college districts shall not be included for thepurpose of determining the average school levy for the other school districtsin the county in which they are situated. The taxes levied against theproperty by community college districts shall be collected in the same manneras taxes are collected on the property from general county taxes.

(L. 1963 p. 200 § 13-88)

(Source: L. 1961 p. 357 § 12)