☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 154

Effective - 28 Aug 1939 bottom

  154.010.  Boats and vessels, special class for taxation. — 1.  Steamboats and other boats and vessels used in navigating the waters of this state, and all shares, stocks and interest therein, are hereby declared a special class of property for the assessment and collection of taxes.

  2.  All taxes on such property shall be assessed and collected in the county or city in which the owner or owners of said property may reside at the time of assessment.

­­--------

(RSMo 1939 § 11299)

Prior revisions: 1929 § 10071; 1919 § 13061; 1909 § 11613

(1995) Commercial barges owned by a nonresident are not subject to assessment and collection pursuant to this section.  State ex rel.  Leggett v. Sovran Leasing, 909 S.W.2d 664 (Mo.banc).


---- end of effective   28 Aug 1939 ----

use this link to bookmark section  154.010

Effective dates prior to 1940 may not be the actual effective date. See FAQ 'When do laws become effective?'


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

@07:46:41.8 12 :)