Section 137.078 – Depreciation schedules for broadcasting equipment, definitions — true value in money, how determined — tables.
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, […]
Section 137.079 – Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.
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 […]
Section 137.080 – Annual assessment date — subclasses of tangible personal property.
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 […]
Section 137.081 – New political subdivisions, assessment, effective when.
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 […]
Section 137.082 – New construction, assessment of upon occupancy, how — payment of taxes, when — county assessor, duties — county option — natural disasters, assessment reduction allowed, effect.
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 […]
Section 137.083 – Assessor in counties of third classification may make changes in assessor’s book, when, content, effective when county elects to adopt.
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 […]
Section 137.085 – Government lands become taxable, when — state lien on real property, extent of.
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 […]
Section 137.090 – Tangible personal property to be assessed in county of owner’s residence — exceptions — apportionment of assessment of tractors and trailers.
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 […]
Section 137.092 – Rental or leasing facilities to submit lessee lists.
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 […]
Section 137.095 – Corporate property, where taxed — tractors and trailers.
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 […]