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MISSOURI STATUTES AND CODES

137.983. Private car companies not subject to ad valorem taxation, when.

Private car companies not subject to ad valorem taxation, when.

137.983. The commission may, by rule, establish levels ofassessed valuation of private car companies, using totalvaluation of a company or the valuation apportioned to anycounty, below which value shall be considered de minimis. Thevaluation of any private car company whose total valuation isruled de minimis, and such portion of the valuation of a privatecar company found to be de minimis under the commission's ruleswhen apportioned to a specific county, shall not be subject to advalorem taxation.

(L. 1994 H.B. 1161 ยง 137.022 subsec. 7)

Effective 5-13-94

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