Section 137.010 – Definitions.
Effective – 28 Aug 2018, 3 histories 137.010. Definitions. — The following words, terms and phrases when used in laws governing taxation and revenue in the state of Missouri shall have the meanings ascribed to them in this section, except when the context clearly indicates a different meaning: (1) “Grain and other agricultural crops in […]
Section 137.015 – Classification of property.
Effective – 28 Aug 1945 137.015. Classification of property. — All property in Missouri shall be classified for tax purposes as follows: Class one, real property; class two, tangible personal property; class three, intangible personal property. ——– (L. 1945 p. 1799 § 2) CROSS REFERENCE: Property classified for taxation, Const. Art. X § 4(a) to […]