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Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 30-2.011

Completion of Forms by Assessors to be Used in Original Assessment by the State Tax Commission

Official textsos.mo.govlast amended

PURPOSE: This rule sets forth procedures to be used by assessors in the completion of forms for original assessment by the commis-sion.

# (1)

Unless otherwise provided, each assessor in the state shall estimate on Form 30, Schedule 14 the market value of property owned by each railroad, telegraph, telephone, express company and other similar public utility corporations, companies and firms (afterwards referred to as company) doing business within his/her jurisdiction.

# (2)

Each assessor in the state shall provide a breakdown of the market value and assess-ment of real estate held by each company within his/her jurisdiction on Form 30, Schedule 15.

# (3)

Each assessor in the state shall provide a breakdown of the market value and assess-ment of motor vehicles held by each company within his/her jurisdiction on Form 30, Schedule 16.

# (4)

These forms shall be completed by each assessor per the attendant instructions and returned to the respective company, county clerk and state tax commission on, or before April 20 of each year.
AUTHORITY: sections 138.320, 138.420(1) and (2), RSMo 1994.* Original rule filed
Dec. 13, 1983, effective March 12, 1984.
Emergency amendment filed Nov. 14, 1989, effective Dec. 31, 1989, expired Feb. 2, 1990.
Amended: Filed Nov. 14, 1989, effective Feb.
25, 1990.
*Original authority: 138.320, RSMo 1939, amended 1945 and 138.420(1) and (2), RSMo 1939, amended 1945, 1947, 1978, 1983, 1989.

Amendment history

AUTHORITY: sections 138.320, 138.420(1) and (2), RSMo 1994.* Original rule filed Dec. 13, 1983, effective March 12, 1984. Emergency amendment filed Nov. 14, 1989, effective Dec. 31, 1989, expired Feb. 2, 1990. Amended: Filed Nov. 14, 1989, effective Feb. 25, 1990. *Original authority: 138.320, RSMo 1939, amended 1945 and 138.420(1) and (2), RSMo 1939, amended 1945, 1947, 1978, 1983, 1989.

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In this chapter (40 sections)
  1. 12 CSR 10-2.160 · State Income Tax Deduction Add-Back
  2. 12 CSR 10-2.165 · Net Operating Losses on Corporate Income Tax Returns
  3. 12 CSR 10-2.170 · Wood Energy Credit
  4. 12 CSR 10-2.175 · Agricultural Unemployed Person
  5. 12 CSR 10-2.180 · Public Law 86-272 Immunity
  6. 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
  7. 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
  8. 12 CSR 10-2.200 · Trucking Companies
  9. 12 CSR 10-2.205 · Railroads
  10. 12 CSR 10-2.210 · Airlines
  11. 12 CSR 10-2.220 · Taxation of Nonresident Members of Professional…
  12. 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
  13. 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
  14. 12 CSR 10-2.230 · Construction Contractors
  15. 12 CSR 10-2.235 · Government Pension Exemption
  16. 12 CSR 10-2.240 · Determination of Timeliness
  17. 12 CSR 10-2.250 · Reciprocal Agreements with Other States for Tax…
  18. 12 CSR 10-2.255 · Allocation and Apportionment for Nonresident…
  19. 12 CSR 10-2.260 · would not apply to each member, then the affiliated…
  20. 12 CSR 10-2.436 · SALT Parity Act Implementation
  21. 12 CSR 10-2.705 · Filing Corporation Tax Returns
  22. 12 CSR 10-2.710 · Net Operating Losses on Individual Income Tax Returns
  23. 12 CSR 10-2.720 · Reporting Requirements for Individual Medical Accounts
  24. 12 CSR 10-2.725 · Foster Parent Tax Deduction
  25. 12 CSR 10-2.730 · Expenses Related to Production of Tax Exempt Interest…
  26. 12 CSR 10-2.740 · Adoption Tax Credit
  27. 12 CSR 30-2.010 · Appeals from the Department of Revenue or State…
  28. 12 CSR 30-2.011 · Completion of Forms by Assessors to be Used in…
  29. 12 CSR 30-2.015 · Utility Property to be Assessed Locally and by the…
  30. 12 CSR 30-2.016 · Allocation of Unit Value
  31. 12 CSR 30-2.017 · De Minimis Levels of Assessed Valuation of Private…
  32. 12 CSR 30-2.018 · Method of Administra- ting the Ad Valorem Taxation of…
  33. 12 CSR 30-2.020 · Original Assessment by State Tax Commission and…
  34. 12 CSR 30-2.021 · Original Assessment by State Tax Commission and…
  35. 12 CSR 30-2.030 · Appeals from the Local Board of Equalization
  36. 12 CSR 30-2.040 · Prehearing Procedures
  37. 12 CSR 30-2.050 · Intervention
  38. 12 CSR 30-2.060 · Discovery
  39. 12 CSR 30-2.065 · Subpoenas
  40. 12 CSR 30-2.070 · Procedure: Motions and Stipulations
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