Mo. Rev. Stat. » Chapter 151
Missouri Revised Statutes

Mo. Rev. Stat. § 151.150 (2026)

Apportionment by county commission of schools by railroads

✓ current as of May 2026
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  151.150.  Apportionment by county commission of schools by railroads. — 1.  For the purpose of levying school taxes, including taxes for school purposes, as defined in section 163.011 for capital projects purposes, as authorized under section 165.011, "and for other purposes", as defined in section 151.160, in the several counties of this state, on the distributable property of the railroad company, the several county commissions shall ascertain from the returns in the office of the county clerk the average rate of taxation levied for school purposes for capital projects purposes, and for other purposes, each separately by the several local school boards or authorities of the several school districts throughout the county.

  2.  The average rate for school purposes shall be ascertained by adding together the local rates of the several school districts in the county and by dividing the sum thus obtained by the whole number of districts levying a tax for school purposes.  The county clerk shall cause to be charged to the railroad companies taxes for school purposes at the average rate on the proportionate value of the railroad property so certified to the county commission by the state tax commission, under the provisions of this chapter, and shall apportion the taxes for school purposes, so levied and collected, among all the school districts in his county, the same proportion that the September membership of a district, determined as provided in (1) of subdivision (8) of section 163.011, bears to the sum of the September membership of all districts in the county.

  3.  The average rate levied for capital projects purposes, and for other purposes, each separately, shall be ascertained by adding together the local rates of the several districts in the county levying a tax for capital projects purposes, or for other purposes and by dividing the sum thus obtained in each case by the whole number of districts in the county.  The county clerk shall cause to be charged to the railroad companies taxes for capital projects purposes, or for other purposes, at the average rate on the proportionate value of the railroad distributable property so certified to the county commission by the state tax commission, under the provisions of this chapter, and the county commission shall apportion the taxes for capital projects purposes, or for other purposes so levied and collected, among the several school districts levying the taxes, in proportion to the amount of such taxes so levied in each of the districts.

  4.  All local property owned or controlled by a railroad company lying in any school district shall be taxed at the same rate as other property in the district, and the school taxes, including taxes for capital projects purposes, and for other purposes thereon, shall go to the district in which such property is situated.

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(RSMo 1939 § 11260, A.L. 1945 p. 1825 § 18, A.L. 1965 p. 95, A.L. 1982 adopted by Initiative, Proposition C, November 2, 1982, A.L. 1986 H.B. 1022, et al., A.L. 1993 S.B. 380, A.L. 1994 S.B. 676, A.L. 1996 S.B. 795, et al.)

Prior revisions: 1929 § 10029; 1919 § 13031; 1909 § 11583

Notes of Decisions
Cited in 8 cases, 1972–1989 · leading case: Missouri Pac. R.R. v. Jones, 544 S.W.2d 541 (Mo. 1976).
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Missouri Pac. R.R. v. Jones, 544 S.W.2d 541 (Mo. 1976). · cites it 4× “The local school taxes were levied against the “distributable property” of plaintiffs pursuant to Section 151.150, which requires that the separate levies of each school district which lies wholly or partly within a county be averaged to arrive at an average rate of school levy…”
Sw. Bell Tel. Co. Inc. v. Mahn, 766 S.W.2d 443 (Mo. 1989). “§ 151.150. Only the $2.54 per $100 rate certified by the Hillsboro District is in issue here.”
Louis-Sw. Ry. Co. v. Cooper, 496 S.W.2d 836 (Mo. 1973). · cites it 2× “The school tax rate on utility distributable property for 1969 in Stoddard County, computed according to § 151.150, RSMo 1969, was $3.32 per $100 assessed valuation.”
Missouri Pac. R.R. Co. v. Kuehle, 482 S.W.2d 505 (Mo. 1972). “See § 151.150. Prior to revision of the rates this average for Cape Girar-deau County was $3.”
Sw. Bell Tel. Co. v. Bond, 595 S.W.2d 365 (Mo. Ct. App. 1980). · cites it 3× “§ 151.150. In essence, the local property is assessed by the county and is taxed on the individual levy of a school district, while the distributable property is assessed by the state and is taxed by an individual school district at the average of rates of all the school…”
Missouri Pac. R.R. Co. v. Campbell, 502 S.W.2d 354 (Mo. 1973). “See § 151.150. Thereafter, the assessed valuation of real estate in Iron County for 1969 was fixed at an amount which was an increase of 12.”
Cont'l Tel. Co. v. Bouse, 580 S.W.2d 759 (Mo. Ct. App. 1979). · cites it 2× “The local school taxes were levied against the ‘distributable property’ of plaintiffs pursuant to Section 151.150, which requires that the separate levies of each school district which lies wholly or partly within a county be averaged to arrive at an average rate of school levy…”
Union Elec. Co. v. Collector of Revenue of St. Francois Cnty., 562 S.W.2d 370 (Mo. 1978). “Sections 151.150 and 153.030, RSMo 1969. .”
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