Missouri § 151.100 - Local property to be assessed by county assessor.
Full text of Missouri Revised Statutes of Missouri § 151.100 — Local property to be assessed by county assessor., with citation guidance and answers to common questions.
§ 151.100. Local property to be assessed by county assessor.
All local property owned or controlled by any railroad company or corporation in this state, shall be assessed by the proper assessors in the several counties, cities, incorporated towns and villages wherein such property is located, under the general revenue laws of the state and the municipal laws regulating the assessments of other local property in such counties, cities, incorporated towns and villages, respectively, but the taxes on the property so assessed shall be levied and collected according to the provisions of this chapter. Review of such local railroad assessments shall be the first order of business of the county board of equalization. In no event shall the board of equalization or any county officer alter or amend the local assessed valuations of railroad property later than August fifteenth in any year, except by order of the state tax commission.
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(RSMo 1939 § 11256, A.L. 1945 p. 1825 § 14, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 10025; 1919 § 13027 ; 1909 § 11579
Effective 6-20-86
---- end of effective 20 Jun 1986 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 151.100
What does Revised Statutes of Missouri § 151.100 cover?
Section 151.100 ("Local property to be assessed by county assessor.") 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 § 151.100?
A common citation format is "Revised Statutes of Missouri § 151.100" (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 § 151.100 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.