Effective - 28 Aug 2018, 3 histories
137.010. Definitions. — The following words, terms and phrases when used in laws governing taxation and revenue in the state of Missouri shall have the meanings ascribed to them in this section, except when the context clearly indicates a different meaning:
(1) "Grain and other agricultural crops in an unmanufactured condition" shall mean grains and feeds including, but not limited to, soybeans, cow peas, wheat, corn, oats, barley, kafir, rye, flax, grain sorghums, cotton, and such other products as are usually stored in grain and other elevators and on farms; but excluding such grains and other agricultural crops after being processed into products of such processing, when packaged or sacked. The term "processing" shall not include hulling, cleaning, drying, grating, or polishing;
(2) "Hydroelectric power generating equipment", very-low-head turbine generators with a nameplate generating capacity of at least four hundred kilowatts but not more than six hundred kilowatts and machinery and equipment used directly in the production, generation, conversion, storage, or conveyance of hydroelectric power to land-based devices and appurtenances used in the transmission of electrical energy;
(3) "Intangible personal property", for the purpose of taxation, shall include all property other than real property and tangible personal property, as defined by this section;
(4) "Real property" includes land itself, whether laid out in town lots or otherwise, and all growing crops, buildings, structures, improvements and fixtures of whatever kind thereon, hydroelectric power generating equipment, the installed poles used in the transmission or reception of electrical energy, audio signals, video signals or similar purposes, provided the owner of such installed poles is also an owner of a fee simple interest, possessor of an easement, holder of a license or franchise, or is the beneficiary of a right-of-way dedicated for public utility purposes for the underlying land; attached wires, transformers, amplifiers, substations, and other such devices and appurtenances used in the transmission or reception of electrical energy, audio signals, video signals or similar purposes when owned by the owner of the installed poles, otherwise such items are considered personal property; and stationary property used for transportation or storage of liquid and gaseous products, including, but not limited to, petroleum products, natural gas, propane or LP gas equipment, water, and sewage;
(5) "Reliever airport", any land and improvements, exclusive of structures, on privately owned airports that qualify as reliever airports under the National Plan of Integrated Airport Systems that may receive federal airport improvement project funds through the Federal Aviation Administration;
(6) "Tangible personal property" includes every tangible thing being the subject of ownership or part ownership whether animate or inanimate, other than money, and not forming part or parcel of real property as herein defined, but does not include household goods, furniture, wearing apparel and articles of personal use and adornment, as defined by the state tax commission, owned and used by a person in his home or dwelling place.
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(L. 1945 p. 1799 § 3, A. 1949 S.B. 1021, A.L. 1974 S.B. 333, A.L. 1981 S.B. 13, A.L. 1989 H.B. 181 & 633, A.L. 1991 H.B. 608, A.L. 2011 H.B. 737, A.L. 2014 S.B. 729, A.L. 2018 S.B. 881)
(1968) Leasehold interest held by private corporation in real estate owned by municipality is within definition of "real property", of this section and is taxable as real property and the exemption accorded the municipality from taxation on its real estate does not extend to a privately owned leasehold in that real estate. Iron County v. State Tax Commission (Mo.) 437 S.W.2d 665.
(1984) Billboards are within the definition of "structures, improvements and fixtures of whatever kind" and constitute real property for assessment and ad valorem property taxation. State ex rel. Thompson v. Osage Outdoor Advertising (Mo. App.), 674 S.W.2d 81.
(1984) Elements of a fixture are: Annexation to the realty, adaptation to the location, and intent of the annexor at the time of annexation. Oberjuerge Rubber Company v. State Tax Commission of Missouri (Mo. App.), 674 S.W.2d 186.
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 137 - Assessment and Levy of Property Taxes
Section 137.010 - Definitions.
Section 137.015 - Classification of property.
Section 137.017 - Agricultural and horticultural property, how assessed.
Section 137.018 - Certain merchandise exempt from ad valorem taxes.
Section 137.022 - Private car company, defined — subject to assessment and taxation, manner.
Section 137.023 - Rules and regulations — promulgation, procedure.
Section 137.030 - Levy for library purposes.
Section 137.035 - What taxes to be assessed, levied, and collected in counties.
Section 137.037 - Levy to pay cost of property reevaluation — election — form of ballot.
Section 137.045 - Assessment, levy, and collection not to be made except as provided — penalty.
Section 137.060 - Action of county commission to be entered of record.
Section 137.070 - Apportionment in counties having township organization.
Section 137.075 - What property liable for taxes.
Section 137.080 - Annual assessment date — subclasses of tangible personal property.
Section 137.081 - New political subdivisions, assessment, effective when.
Section 137.085 - Government lands become taxable, when — state lien on real property, extent of.
Section 137.092 - Rental or leasing facilities to submit lessee lists.
Section 137.095 - Corporate property, where taxed — tractors and trailers.
Section 137.098 - College fraternity and sorority real property, how assessed.
Section 137.100 - Certain property exempt from taxes.
Section 137.101 - Charitable organizations, exemption from property taxes — assessor's duties.
Section 137.110 - Assessment blanks, books and supplies, furnished, when.
Section 137.112 - Deferred maintenance, defined.
Section 137.113 - Scope of sections.
Section 137.116 - Department of revenue to furnish lists of motor vehicles.
Section 137.120 - Property list, contents.
Section 137.125 - Procedure in case of absence from property and of death.
Section 137.130 - Assessor to make physical inspection, when — assessment.
Section 137.135 - Duplicate list to be left if made during absence of owner.
Section 137.150 - Assessor and other officers to administer oaths — failure of assessor — penalty.
Section 137.155 - Form of oath — refusal to make oath — penalty.
Section 137.160 - Assessment of discovered real property — notice to state tax commission.
Section 137.165 - Procedure of assessing real estate omitted from tax books.
Section 137.170 - Each tract of land charged with its own taxes — notice to owner.
Section 137.175 - Failure to assess taxable property — method of subsequent assessments.
Section 137.185 - Tracts less than one-sixteenth of a section.
Section 137.190 - Penalty for violation of section 137.185.
Section 137.195 - County commissions to procure plats from United States land office.
Section 137.200 - Plats or maps lost — duty of county commissions.
Section 137.205 - Assessor to have free access to plats and maps — board to compare — omissions.
Section 137.210 - Assessor to examine and compare lists — assessor's book.
Section 137.220 - Assessor to prepare plats to all tracts and lots.
Section 137.225 - Assessor to be provided with real estate book and personal assessment book.
Section 137.230 - When section 137.225 does not apply.
Section 137.235 - Assessor's books to have three columns for values — extension of taxes.
Section 137.237 - Tax-exempt properties, assessor to compile list for state tax commission.
Section 137.240 - County commissions to furnish additional books when necessary.
Section 137.250 - List lost or destroyed — new assessment to be made.
Section 137.260 - County clerk to correct tax book.
Section 137.265 - Assessment not illegal because of informality in making.
Section 137.270 - County commission to hear and determine erroneous assessments.
Section 137.275 - Appeals to county board of equalization — lodged where.
Section 137.285 - Double assessment for making fraudulent list.
Section 137.295 - Clerk to make statement.
Section 137.300 - Supplemental tax book.
Section 137.305 - Supplemental tax book same validity and force.
Section 137.320 - Penalty for clerk's neglect or refusal — evidence.
Section 137.325 - Sections 137.325 to 137.420 applicable to first class counties.
Section 137.340 - Taxpayer to file return listing all tangible personal property.
Section 137.350 - Assessment of estates — duty of guardian.
Section 137.360 - Form of oath — penalty for refusal — lists filed with county clerk.
Section 137.380 - Procedure when assessor's lists cannot be included in one book.
Section 137.385 - Appeal from assessment — form — time for filing.
Section 137.390 - County commission to determine tax rate.
Section 137.392 - Clerk to deliver tax books to collector, when — extension of time.
Section 137.395 - County commission to establish system of bookkeeping.
Section 137.400 - County reimbursed for abstract furnished to any city, town or village.
Section 137.405 - Certain sections not applicable to property assessed by state tax commission.
Section 137.410 - Inconsistent laws not applicable.
Section 137.420 - False certification a misdemeanor.
Section 137.435 - Real property assessed, how and where.
Section 137.440 - Assessment of real and tangible property.
Section 137.445 - Assessor's books — how made.
Section 137.450 - Assessment lists to be filed with county clerk.
Section 137.465 - County clerk to submit lists of property — abstracts of all real property.
Section 137.470 - County clerk to estimate state, county, township, school, bridge and other tax.
Section 137.475 - County clerk to deliver assessment roll to collector.
Section 137.480 - State tax commission to instruct and advise county clerks.
Section 137.500 - Assessment blanks, distribution, how signed — penalty.
Section 137.505 - Failure to file return — duty of assessor.
Section 137.510 - Assessor's books — method of preparation — date to be completed.
Section 137.512 - Notice as to time and place of inspection of assessment records.
Section 137.515 - Assessor to make abstract of books, when — copies certified.
Section 137.520 - Assessor to extend book — make tax bills.
Section 137.525 - Duties of city comptroller.
Section 137.535 - Assessor to make daily record of transfers of property.
Section 137.540 - False returns — board of equalization notified — duties of board.
Section 137.545 - False returns — penalty.
Section 137.554 - Portion of tax expended on city streets, city to designate where and how spent.
Section 137.555 - Special road and bridge tax, how levied, collected and disbursed.
Section 137.559 - Portion of road bond construction fund may be expended on system roads.
Section 137.565 - Election for tax — petition — duty of county commission.
Section 137.570 - Form of ballot.
Section 137.575 - County commission to make levy — how collected.
Section 137.585 - Township special road and bridge tax, how levied, collected and disbursed.
Section 137.590 - Such funds to be shown as separate items.
Section 137.595 - Taxes — how collected — how kept.
Section 137.600 - Railroad, telegraph and telephone taxes — rate — how collected and disbursed.
Section 137.715 - Clerks and deputies, appointment, compensation, how paid.
Section 137.900 - Definitions.
Section 137.920 - Warehouse duty to keep records of in-transit property, in-transit defined.
Section 137.930 - Forms for no-situs, tax exemptions, procedure.
Section 137.950 - Evasion of taxes — civil action to recover taxes, costs and attorney's fee.
Section 137.960 - False statements to assessors — penalty.
Section 137.975 - Annual reports to be filed, form, content.
Section 137.977 - Failure to file, penalty — waiver of penalty, when — report deemed filed, when.
Section 137.981 - Administrative and judicial review procedure authorized for private car companies.
Section 137.983 - Private car companies not subject to ad valorem taxation, when.
Section 137.1000 - Title, effective date.
Section 137.1003 - Definitions.
Section 137.1006 - Powers of commission.
Section 137.1015 - Review of original assessment, when — procedures.
Section 137.1024 - Director to notify attorney general of failure to pay taxes due.
Section 137.1027 - Attorney general to institute a suit, when — property subject to seizure, when.
Section 137.1030 - Contingent procedures for freight line company taxes, effective when.