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Code · Missouri · Chapter 137

137.075. What property liable for taxes.

97 words·~1 min read·/mo/chapter-137/137-075

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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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