Commercial Aircraft and Centrally Assessed Railroad and Utility Companies Certification Reports
Certifications by Tax Year
Certifications by: Company
Certifications by: County
Taxing Jurisdictions by County
Missouri State Tax Commission Taxing Jurisdictions by County
Contact Jeffrey Smith, Manager – Original Assessment Section, at 573-526-6403 or firstname.lastname@example.org for assistance.
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), the personal property of Commercial Aircraft Owned by Others (CAOBO) and Centrally Assessed Private Car Companies (CAPCC) in Missouri.
For these state assessed entities, the Aggregate Statement of Taxable Property is used by the Commission to determine the fair market value of the property as of January 1 of the taxable year.