Missouri Revised Statutes

Chapter 137
Assessment and Levy of Property Taxes
Section 137.075

August 28, 2014


What property liable for taxes.

137.075. 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


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