Missouri Revised Statutes
Mo. Rev. Stat. § 137.075 (2026)
What property liable for taxes
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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.
Notes of Decisions
Cited in 21
cases (1 in the last 5 years), 1973–2025 · leading case: Beatty v. State Tax Comm'n, 912 S.W.2d 492 (Mo. 1995).
Beatty v. State Tax Comm'n, 912 S.W.2d 492 (Mo. 1995). “es in effect on January 1, 1995; (3) because of that change in tax classification, the taxing districts in Pettis County may increase their tax levies to recoup revenue lost as a result of reclassification; (4) that appellants’ taxes may increase above the amount they would have…”
Green v. Lebanon R-III Sch. Dist., 13 S.W.3d 278 (Mo. 2000). “Section 137.075, RSMo 1994; section 137.290, RSMo Supp.”
Beelman Truck Co. v. Ste. Genevieve Cnty. Bd. of Equalization, 861 S.W.2d 557 (Mo. 1993). “Section 137.075, RSMo 1986. Bi Go Markets, 843 S.”
Metal Form Corp. v. Leachman, 599 S.W.2d 922 (Mo. 1980). “Therefore, those taxpayers remain subject to Chapter 137 which governs generally the assessment and levy of property taxes and which provides in § 137.075 that "[E]very person owning or holding real property or tangible personal property on the first day of January including all…”
Bi Go Markets, Inc. v. Morton, 843 S.W.2d 916 (Mo. 1992). “Louis County and, therefore, §§ 137.075, 137.095, RSMo 1986, require Bi Go and Wetterau to account for property taxes on the aircraft in this state.”
In re Donahue, 520 B.R. 782 (Bankr. W.D. Mo. 2014). “Mo.Rev.Stat. § 137.075. . Mo.Rev.Stat. § 137.”
Am. Aberdeen Angus v. Stanton, 762 S.W.2d 501 (Mo. Ct. App. 1988). “All laws exempting from taxation property other than the enumerated exceptions in Article X shall be void. Mo. Const. Art. X, § 6.1. It follows that a county, in and of itself, has no authority to exempt property from taxation.”
BHA Grp. Holding, Inc. v. Pendergast, 173 S.W.3d 373 (Mo. Ct. App. 2005). “” [Section 137.075.] Real property is listed and its use for tax classification purposes is determined as of January 1 of a tax year.”
St. Louis Cnty. v. Univ. City, 491 S.W.2d 497 (Mo. 1973). “075, RSMo 1969, provides: “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.”
RCA Corp. v. State Tax Comm'n of Missouri, 513 S.W.2d 313 (Mo. 1974). “The pertinent tax statute, § 137.075, RSMo 1969, V.A.M.S., provides: “Every person owning or holding * * * tangible personal property on the first day of January * * * shall be liable for taxes thereon during the same calendar year.”
State ex rel. Leggett v. Sovran Leasing Corp., 909 S.W.2d 664 (Mo. 1995). “Missouri generally imposes an ad valorem tax upon all personal property with a Missouri tax situs pursuant to § 137.075 and § 137.095. Section 154.010, however, treats certain maritime property differently.”
Johnson v. Otey, 299 S.W.3d 308 (Mo. Ct. App. 2009). “025, 3 but § 137.075, which makes “[ejvery person owning or holding .”
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