Title X TAXATION AND REVENUE Chapter 137 • 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 p. 1799 § 4) Prior revisions: 1929 § 9746; 1919 § 12756; 1909 § 11338 (1974) Held that facts in this case showed lessor to be 'owner' and liable for ad valorem personal property tax. RCA Corporation v. State Tax Commission of Missouri (Mo.) 513 S.W.2d 313.
Missouri Legal Code