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.
Mo. Rev. Stat. § 137.075
What property liable for taxes
Known as the Private Car Ad Valorem Tax Law
The act spans §§ 137–137 (174 sections).
Applied in 1 court decision — leading case In re Donahue (2014)
Most recently applied in In re Donahue (October 2014)
Effective: 28 Aug 1945; (RSMo 1939 § 10940, A.L. 1945 p. 1799 § 4); Prior revisions: 1929 § 9746; 1919 § 12756; 1909 § 11338
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.