State Codes and Statutes
Statutes > Missouri > T10 > C137 > 137_090Tangible personal property to be assessed in county of owner'sresidence--exceptions.
137.090. All tangible personal property of whatever natureand character situate in a county other than the one in which theowner resides shall be assessed in the county where the ownerresides; except that, houseboats, cabin cruisers, floating boatdocks, and manufactured homes, as defined in section 700.010,RSMo, used for lodging shall be assessed in the county where theyare located, and tangible personal property belonging to estatesshall be assessed in the county in which the probate division ofthe circuit court has jurisdiction. Tangible personal property,other than motor vehicles as the term is defined in section301.010, RSMo, used exclusively in connection with farmoperations of the owner and kept on the farmland, shall not beassessed by a city, town or village unless the farmland istotally within the boundaries of the city, town or village. Notangible personal property shall be simultaneously assessed inmore than one county.
(RSMo 1939 § 10939, A.L. 1945 p. 1799 § 8, A.L. 1961 p. 605, A.L. 1978 H.B. 1634, A.L. 1981 H.B. 531, A.L. 1983 S.B. 63, et al.)Prior revisions: 1929 § 9745; 1919 § 12755; 1909 § 11337
CROSS REFERENCE:
Forest cropland, minerals to be taxed separately, RSMo 254.190
