What property liable for taxes.

137.075. Every person owning or holding real property ortangible personal property on the first day of January, includingall such property purchased on that day, shall be liable fortaxes thereon during the same calendar year.

(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.