Missouri § 155.060 - Levy and collection by local authorities, how effected.
Full text of Missouri Revised Statutes of Missouri § 155.060 — Levy and collection by local authorities, how effected., with citation guidance and answers to common questions.
§ 155.060. Levy and collection by local authorities, how effected.
Taxes levied on all commercial aircraft operated in this state in air commerce by every airline company shall be levied and collected in the manner provided for the taxation of railroad property, and the county commissions and other officials shall perform the same duties and may exercise the same powers in levying and collecting the taxes on commercial aircraft as such officials are required to perform in the levy and collection of taxes on railroad property. All school taxes, except those for library purposes, and taxes for the erection of public buildings and for other purposes on commercial aircraft operated in this state in air commerce by every airline company shall be levied, apportioned and distributed to the various school districts in the manner provided by section 151.150 for the levy, apportionment and distribution of taxes on railroad property.
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(L. 1959 S.B. 179 § 5 subsec. 2, A.L. 1990 H.B. 1280, A.L. 1994 S.B. 675)
Effective 3-22-94
(1963) Where, pending determination of action for declaratory judgment and injunctive relief from county taxes levied on aircraft, airline company paid into court registry the amount of taxes due, on adverse determination of action the airline company was also liable for statutory penalties and collector's commission. American Airlines, Inc. v. City of St. Louis (Mo.), 368 S.W.2d 161.
---- end of effective 22 Mar 1994 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 155.060
What does Revised Statutes of Missouri § 155.060 cover?
Section 155.060 ("Levy and collection by local authorities, how effected.") 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 § 155.060?
A common citation format is "Revised Statutes of Missouri § 155.060" (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 § 155.060 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.