Commercial Aircraft and Centrally Assessed Railroad and Utility Companies Certification Reports
Certifications by Tax Year
Taxing Jurisdictions by County
2019 Taxing Jurisdictions by County:
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.
If you need assistance or have questions, please contact the Original Assessment Section at 573 751-2414, option 3, or send an email to OriginalAssessment@stc.mo.gov.