Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
670.0000 PRIVATE RAILROAD CAR TAX
670.0022 Untimely Annual Report. A ten percent penal assessment for lack of timeliness is to be added to an assessment when a private railroad car company fails to make the required collective filing for its taxable holdings under a management company type organization on or before April 30 or such time as extended by the Board. Individual reports for each car owner do not constitute a valid filing. C 6/20/1978.