Missouri § 154.010 - Boats and vessels, special class for taxation.
Full text of Missouri Revised Statutes of Missouri § 154.010 — Boats and vessels, special class for taxation., with citation guidance and answers to common questions.
§ 154.010. Boats and vessels, special class for taxation.
1. Steamboats and other boats and vessels used in navigating the waters of this state, and all shares, stocks and interest therein, are hereby declared a special class of property for the assessment and collection of taxes.
2. All taxes on such property shall be assessed and collected in the county or city in which the owner or owners of said property may reside at the time of assessment.
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(RSMo 1939 § 11299)
Prior revisions: 1929 § 10071; 1919 § 13061; 1909 § 11613
(1995) Commercial barges owned by a nonresident are not subject to assessment and collection pursuant to this section. State ex rel. Leggett v. Sovran Leasing, 909 S.W.2d 664 (Mo.banc).
---- end of effective 28 Aug 1939 ----
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Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 154.010
What does Revised Statutes of Missouri § 154.010 cover?
Section 154.010 ("Boats and vessels, special class for taxation.") 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 § 154.010?
A common citation format is "Revised Statutes of Missouri § 154.010" (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 § 154.010 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.