Section 155.060

Title X TAXATION AND REVENUE

Chapter 155

Effective - 22 Mar 1994, see footnote   

  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.

­­--------

(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.