Commercial Aircraft and Centrally Assessed Railroad and Utility Companies

The Missouri State Tax Commission (Commission) is responsible for the valuation and assessment of the distributable commercial real and personal property of Centrally Assessed Railroad and Utility Companies (CARUC), the distributable personal property of Commercial Aircraft Owned by Airlines (CAOBA), and Private Car Companies, and the personal property of Commercial Aircraft Owned by Others (CAOBO) in Missouri.

For these state assessed entities, the Aggregate Statement of Taxable Property and related schedules are used by the Commission to determine the fair market value of the property as of January 1 of the taxable year.

Both Schedule 4 and Schedule 13 can be downloaded in an EXCEL format on the Commission's website, www.stc.mo.gov and selecting "Certifications", then "Commercial Aircraft and Centrally Assessed Railroad and Utility Companies", and then selecting the link "2012 Taxing Jurisdictions by County" in the red box.

If you need assistance or have questions, please contact the Original Assessment Section at 573 751-2414 or send an email to OriginalAssessment@stc.mo.gov.