Missouri § 137.983 - Private car companies not subject to ad valorem taxation, when.
Full text of Missouri Revised Statutes of Missouri § 137.983 — Private car companies not subject to ad valorem taxation, when., with citation guidance and answers to common questions.
§ 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 considered de minimis. The valuation of any private car company whose total valuation is ruled de minimis, and such portion of the valuation of a private car company found to be de minimis under the commission's rules when apportioned to a specific county, shall not be subject to ad valorem taxation.
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(L. 1994 H.B. 1161 § 137.022 subsec. 7)
Effective 5-13-94
---- end of effective 13 May 1994 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 137.983
What does Revised Statutes of Missouri § 137.983 cover?
Section 137.983 ("Private car companies not subject to ad valorem taxation, when.") 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 § 137.983?
A common citation format is "Revised Statutes of Missouri § 137.983" (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 § 137.983 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.