☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 137

Effective - 28 Aug 1945 bottom

  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.

­­--------

(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.


---- end of effective   28 Aug 1945 ----

use this link to bookmark section  137.075


In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions

Site changes Pictures Contact

Other Links
Oversight MOLIS Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House

@06:43:53.2 10 :)