Missouri Statutes

§ 137.075 — What property liable for taxes.

Missouri § 137.075

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 137Assessment and Levy of Property Taxes

This text of Missouri § 137.075 (What property liable for taxes.) 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. § 137.075 (2026).

Text

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.

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Legislative History

(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.

Nearby Sections

15

§ 137.010

§ 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 § 137.075, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/137.075.