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2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 137 - Assessment and Levy of Property Taxes
Section 137.075 What property liable for taxes.
Universal Citation: MO Rev Stat § 137.075 (2020)
Effective - 28 Aug 1945
137.075. What property liable for taxes. — Every person owning or holding real property or tangible personal property on the first day of January, including all such property purchased on that day, shall be liable for taxes thereon during the same calendar year.
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(RSMo 1939 § 10940, A.L. 1945 p. 1799 § 4)
Prior revisions: 1929 § 9746; 1919 § 12756; 1909 § 11338
(1974) Held that facts in this case showed lessor to be "owner" and liable for ad valorem personal property tax. RCA Corporation v. State Tax Commission of Missouri (Mo.) 513 S.W.2d 313.
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