Missouri § 137.495 - Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.
Full text of Missouri Revised Statutes of Missouri § 137.495 — Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday., with citation guidance and answers to common questions.
§ 137.495. Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.
Every person, corporation, partnership or association subject to taxation pursuant to the laws of this state and owning or controlling tangible personal property taxable by the cities shall file with the assessor of the cities a return listing all such tangible personal property so owned or controlled on January first of each year and estimating the true value thereof in money. The return shall be filed between the first day of January and the first day of April of each year, shall be signed by the taxpayer, and shall be certified by the taxpayer as being a true and complete list and statement of all the tangible personal property and the estimated value thereof. If the first day of April is a Saturday or Sunday, the last day for filing shall be the next business day.
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(L. 1945 p. 1859 § 18, A.L. 1959 H.B. 108, A.L. 2002 H.B. 2130 merged with S.B. 1217)
---- end of effective 28 Aug 2002 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 137.495
What does Revised Statutes of Missouri § 137.495 cover?
Section 137.495 ("Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.") 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 § 137.495?
A common citation format is "Revised Statutes of Missouri § 137.495" (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 § 137.495 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.