Missouri § 151.070 - Commission to assess property omitted in prior years.
Full text of Missouri Revised Statutes of Missouri § 151.070 — Commission to assess property omitted in prior years., with citation guidance and answers to common questions.
§ 151.070. Commission to assess property omitted in prior years.
1. The state tax commission shall have the power to assess, adjust and equalize the distributable property herein specified of any railroad company, in whole or in part, for any of the five preceding years which has been or which may hereafter be omitted from assessment, adjustment and equalization, and to reassess, adjust and equalize any such distributable railroad property, in whole or in part, as the case may be, for any year or years for which it may have been heretofore or in which it may hereafter be assessed, adjusted and equalized, but which assessment, adjustment and equalization, for any cause has been or which may hereafter be held by the courts to be irregular or void.
2. The double assessment on such omitted distributable property provided in subsection 2 of section 151.060 shall also apply under this section.
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(RSMo 1939 § 11252, A.L. 1945 p. 1825 § 11, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 10021; 1919 § 13023; 1909 § 11575
Effective 6-20-86
---- end of effective 20 Jun 1986 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 151.070
What does Revised Statutes of Missouri § 151.070 cover?
Section 151.070 ("Commission to assess property omitted in prior years.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 151.070?
A common citation format is "Revised Statutes of Missouri § 151.070" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 151.070 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.