Missouri Revised Statutes

Chapter 137
Assessment and Levy of Property Taxes
Section 137.015

August 28, 2008


Classification of property.

137.015. All property in Missouri shall be classified for tax purposes as follows: Class one, real property; class two, tangible personal property; class three, intangible personal property.

(L. 1945 p. 1799 § 2)

CROSS REFERENCE:

Property classified for taxation, Const. Art. X § 4


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