Missouri § 137.075 - What property liable for taxes.
Full text of Missouri Revised Statutes of Missouri § 137.075 — What property liable for taxes., with citation guidance and answers to common questions.
§ 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.
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(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.
---- end of effective 28 Aug 1945 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 137.075
What does Revised Statutes of Missouri § 137.075 cover?
Section 137.075 ("What property liable for taxes.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 137.075?
A common citation format is "Revised Statutes of Missouri § 137.075" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 137.075 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.