Missouri § 137.495 Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.

Missouri Statutes

§ 137.495 — Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.

Missouri § 137.495

Title XTAXATION AND REVENUE

Ch. 137Assessment and Levy of Property Taxes

This text of Missouri § 137.495 (Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.) 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. § 137.495 (2026).

Text

Every person, corporation, partnership or association subject to taxation pursuant to the laws of this state and owning or controlling tangible personal property taxable by the cities shall file with the assessor of the cities a return listing all such tangible personal property so owned or controlled on January first of each year and estimating the true value thereof in money.  The return shall be filed between the first day of January and the first day of April of each year, shall be signed by the taxpayer, and shall be certified by the taxpayer as being a true and complete list and statement of all the tangible personal property and the estimated value thereof.  If the first day of April is a Saturday or Sunday, the last day for filing shall be the next business day.

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Every person, corporation, partnership or association subject to taxation pursuant to the laws of this state and owning or controlling tangible personal property taxable by the cities shall file with the assessor of the cities a return listing all such tangible personal property so owned or controlled on January first of each year and estimating the true value thereof in money. The return shall be filed between the first day of January and the first day of April of each year, shall be signed by the taxpayer, and shall be certified by the taxpayer as being a true and complete list and statement of all the tangible personal property and the estimated value thereof. If the first day of April is a Saturday or Sunday, the last day for filing shall be the next business day.