Effective – 28 Aug 1945 137.075. What property liable for taxes. — 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 […]
Effective – 28 Aug 2015, 2 histories 137.076. Valuation by assessor, factors to be considered — income-based approach for assessment of parcels. — 1. In establishing the value of a parcel of real property the county assessor shall consider current market conditions and previous decisions of the county board of equalization, the state tax commission […]
Effective – 28 Aug 2005 137.078. Depreciation schedules for broadcasting equipment, definitions — true value in money, how determined — tables. — 1. For purposes of this section, the following terms shall mean: (1) “Analog equipment”, all depreciable items of tangible personal property that are used directly or indirectly in broadcasting television shows, radio programs, […]
Effective – 28 Aug 2005 137.079. Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal. — Prior to setting its rate or rates as required by section 137.073, each taxing authority shall exclude from its total assessed valuation seventy-two percent of the total amount of assessed […]
Effective – 31 Dec 1985 137.080. Annual assessment date — subclasses of tangible personal property. — Real estate and tangible personal property shall be assessed annually at the assessment which commences on the first day of January. For purposes of assessing and taxing tangible personal property, all tangible personal property shall be divided into the […]
Effective – 28 Aug 2015 137.081. New political subdivisions, assessment, effective when. — For purposes of assessment under this chapter, any new political subdivision that is created by approval of the voters before July first of any assessment year shall be considered effective for assessment purposes upon certification of such vote. If the new political […]
Effective – 28 Aug 2011, 2 histories 137.082. New construction, assessment of upon occupancy, how — payment of taxes, when — county assessor, duties — county option — natural disasters, assessment reduction allowed, effect. — 1. Notwithstanding the provisions of sections 137.075 and 137.080 to the contrary, a building or other structure classified as residential […]
Effective – 28 Aug 2003 137.083. Assessor in counties of third classification may make changes in assessor’s book, when, content, effective when county elects to adopt. — 1. In any county of the third classification, the assessor may make changes to the assessor’s book after the date of delivery pursuant to section 137.245. The assessor […]
Effective – 28 Aug 1945 137.085. Government lands become taxable, when — state lien on real property, extent of. — 1. Government lands entered or located on prior to the first day of January shall be taxable for that year and every year thereafter; school and swamp land and lots shall become taxable whenever the […]
Effective – 28 Aug 2013 *137.090. Tangible personal property to be assessed in county of owner’s residence — exceptions — apportionment of assessment of tractors and trailers. — 1. All tangible personal property of whatever nature and character situate in a county other than the one in which the owner resides shall be assessed in […]
Effective – 28 Aug 2008, 2 histories 137.092. Rental or leasing facilities to submit lessee lists. — 1. As used in this section, the following terms mean: (1) “Personal property”, any house trailer, manufactured home, airplane, or aircraft; (2) “Rental or leasing facility”, any manufactured home park, manufactured home storage facility, or any hangar or […]
Effective – 28 Aug 2017, 2 histories 137.095. Corporate property, where taxed — tractors and trailers. — 1. The real and tangible personal property of all corporations operating in any county in the state of Missouri and in the City of St. Louis, and subject to assessment by county or township assessors, shall be assessed […]
Effective – 28 Aug 1986 137.098. College fraternity and sorority real property, how assessed. — For the purposes of assessments of real property under chapter 137, property used for housing students owned by a fraternity and sorority recognized by a public or private college or university within this state shall be considered to be a […]
Effective – 28 Aug 2013, 3 histories 137.100. Certain property exempt from taxes. — The following subjects are exempt from taxation for state, county or local purposes: (1) Lands and other property belonging to this state; (2) Lands and other property belonging to any city, county or other political subdivision in this state, including market […]
Effective – 28 Aug 2007 137.101. Charitable organizations, exemption from property taxes — assessor’s duties. — 1. The activities of nationally affiliated fraternal, benevolent, or service organizations which promote good citizenship, humanitarian activities, or improve the physical, mental, and moral condition of an indefinite number of people are purposes purely charitable within the meaning of […]
Effective – 28 Aug 1983 137.110. Assessment blanks, books and supplies, furnished, when. — The state tax commission shall design the necessary assessment blanks, which design shall be furnished to the assessor at least one hundred twenty days prior to January first of each year. The assessor shall purchase assessment blanks, assessment books, and all […]
Effective – 31 Dec 1985 137.112. Deferred maintenance, defined. — 1. As used in sections 137.112 to 137.114, “deferred maintenance” means maintenance, repairs or replacements, as described in this section, to an existing dwelling consisting of any number of residential units, regardless of the classification of the real property for assessment purposes. The term “deferred […]
Effective – 28 Aug 1989 137.113. Scope of sections. — The provisions of sections 137.112 to 137.114 shall apply only to the deferred maintenance of dwellings consisting of any number of residential units which is begun during the period January 1, 1978, to December 31, 1988, or which is begun during the period August 28, […]
Effective – 31 Dec 1985 137.114. Assessment of deferred maintenance improvements postponed — eligibility requirements. — 1. In making assessments of real property as required by the provisions of section 137.115, and in order to provide for the renovation of obsolete properties as authorized by Section 7 of Article X of the Missouri Constitution, the […]
Effective – 28 Aug 2021, 9 histories 137.115. Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment. — 1. All other laws to the contrary notwithstanding, the assessor or the assessor’s deputies in all counties of this state including the City […]
