Missouri Revised Statutes

Mo. Rev. Stat. § 137.120 (2026)

Property list, contents

✓ current as of May 2026

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137.120. Property list, contents. — The lists required by section 137.115 shall contain:

(1) A list of all the real estate;

(2) A list of all the livestock, poultry, and bee colonies, showing the total number of each;

(3) An aggregate statement of all lawn and garden tractors, harvesting equipment, drilling machines, irrigation systems, farm machinery and implements;

(4) All automobiles, trucks, motorcycles, minibikes, motorized and recreational vehicles, airplanes and all other motor vehicles;

(5) All home, boat and other trailers; mobile homes; boats; boat motors; and all other tangible personal property not exempt by law from taxation.

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(RSMo 1939 § 10950, A.L. 1945 p. 1782 § 10, A.L. 1972 S.B. 450, A.L. 1974 S.B. 333, A.L. 1989 H.B. 181 & 633)

Prior revisions: 1929 § 9756; 1919 § 12766; 1909 § 11348

Notes of Decisions

Cited in 4 cases, 1957–2017 · leading case: Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017).

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Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017). · cites it 2× “Section 137.120. The Commission -is statutorily authorized to require county assessors to determine the assessed value of all real property and-tangible personal property subject to taxation by- using forms prescribed by the Commission.”

State Ex Rel. Benson v. Pers. Hous., Inc., 300 S.W.2d 506 (Mo. 1957). · cites it 3× “115 and Section 137.120, RSMo 1949, V.A.M.S. The Assessor, therefore, by authority of Section 137.”

Buck v. Leggett, 813 S.W.2d 872 (Mo. 1991). “§ 137.120, amended by L.1989, H.B. Nos. 181 & 633, § A.”

Crest Commc'ns v. Kuehle, 754 S.W.2d 563 (Mo. 1988). “115, and the taxpayer must list, among other items, all of his real estate “and its value,” § 137.120. The list of property must be sworn to under oath, § 137.”

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