Home/Missouri/Statutes/Title X: TAXATION AND REVENUE/Ch. 137: Assessment and Levy of Property Taxes/§ 137.015
Missouri Statutes

§ 137.015 — Classification of property.

Missouri § 137.015
JurisdictionMissouri
Title XTAXATION AND REVENUE
Ch. 137Assessment and Levy of Property Taxes

This text of Missouri § 137.015 (Classification of property.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mo. Rev. Stat. § 137.015 (2026).

Text

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.

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Legislative History

(L. 1945 p. 1799 § 2) Property classified for taxation, Const. Art. X § 4(a) to 4(d)

Nearby Sections

15
§ 137.010
Definitions.
§ 137.015
Classification of property.
§ 137.016
Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered.
§ 137.017
Agricultural and horticultural property, how assessed.
§ 137.018
Certain merchandise exempt from ad valorem taxes.
§ 137.021
Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of.
§ 137.022
Private car company, defined — subject to assessment and taxation, manner.
§ 137.023
Rules and regulations — promulgation, procedure.
§ 137.030
Levy for library purposes.
§ 137.035
What taxes to be assessed, levied, and collected in counties.
§ 137.037
Levy to pay cost of property reevaluation — election — form of ballot.
§ 137.040
Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.
§ 137.045
Assessment, levy, and collection not to be made except as provided — penalty.
§ 137.055
County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.
§ 137.060
Action of county commission to be entered of record.
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Bluebook (online)
Missouri § 137.015, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/137.015.