Section 137.930 – Forms for no-situs, tax exemptions, procedure.
Effective – 28 Aug 1982 137.930. Forms for no-situs, tax exemptions, procedure. — Any person, partnership, association, or corporation making claim to no-situs status on any property under sections 137.900 to 137.960 shall do so in the form and manner prescribed by the state tax commission. All such claims shall be accompanied by a certification […]
Section 137.940 – Reconsignment of in-transit property to final destination in state, assessed and taxed, when.
Effective – 28 Aug 1982 137.940. Reconsignment of in-transit property to final destination in state, assessed and taxed, when. — If any in-transit property is reconsigned to a final destination in the state of Missouri, the owner or his agent shall file a monthly report with the county assessor of the county in which the […]
Section 137.720 – Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund — additional deductions (St. Louis City and all counties).
Effective – 28 Aug 2013, 3 histories *137.720. Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund — additional deductions (St. Louis City and all counties). — 1. A percentage of all ad valorem property tax collections allocable to each taxing authority within the county and the county […]
Section 137.721 – Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties).
Effective – 28 Aug 2008 137.721. Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties). — Notwithstanding the provisions of section 137.720, in all counties which become counties of the first classification after September 1, 1996, one percent of all ad valorem taxes allocable to the […]
Section 137.722 – Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties).
Effective – 01 Jan 1988 137.722. Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties). — Notwithstanding the provisions of section 137.721, or any other provision of law in conflict with the provisions of this section, in all counties which become counties of the second class […]
Section 137.725 – Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund.
Effective – 28 Aug 1986 137.725. Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund. — The salary of the assessor, the clerks, deputies, employees and all costs and expenses of the assessor shall be paid monthly or semimonthly by the county from the assessment fund established under section 137.750. ——– (L. […]
Section 137.750 – Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses.
Effective – 28 Aug 1999 137.750. Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses. — 1. If a county has an assessment maintenance plan approved pursuant to section 137.115, a portion of all the costs and expenses of the assessor of each county and […]
Section 137.900 – Definitions.
Effective – 28 Aug 1982 137.900. Definitions. — As used in sections 137.900 to 137.960: (1) “Private warehouse” is any enclosed area where personal property is received and stored by a warehouseman who, in the normal course of business, receives and stores his own personal property; (2) “Public warehouse” is any enclosed area in which […]
Section 137.910 – Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.
Effective – 28 Aug 1982 137.910. Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions. — 1. Personal property in transit through this state is personal property: (1) Which is moving in interstate commerce through or over the territory of the state of Missouri; or (2) Which, for […]
Section 137.920 – Warehouse duty to keep records of in-transit property, in-transit defined.
Effective – 28 Aug 1982 137.920. Warehouse duty to keep records of in-transit property, in-transit defined. — 1. All property claimed to have acquired no situs for any purpose of taxation under the provisions of sections 137.900 to 137.960 shall be designated as being “in-transit” upon the books and records of the warehouse wherein the […]