Missouri Revised Statutes
Chapter 154 - Taxation of Boats and Vessels
Section 154.010 - Boats and vessels, special class for taxation.

Effective - 28 Aug 1939
154.010. Boats and vessels, special class for taxation. — 1. Steamboats and other boats and vessels used in navigating the waters of this state, and all shares, stocks and interest therein, are hereby declared a special class of property for the assessment and collection of taxes.
2. All taxes on such property shall be assessed and collected in the county or city in which the owner or owners of said property may reside at the time of assessment.
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(RSMo 1939 § 11299)
Prior revisions: 1929 § 10071; 1919 § 13061; 1909 § 11613
(1995) Commercial barges owned by a nonresident are not subject to assessment and collection pursuant to this section. State ex rel. Leggett v. Sovran Leasing, 909 S.W.2d 664 (Mo.banc).

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 154 - Taxation of Boats and Vessels

Section 154.010 - Boats and vessels, special class for taxation.

Section 154.020 - Certificate issued by assessor, contents.

Section 154.030 - Wharfage charge (cities of 5,000 and less than 50,000).

Section 154.040 - Wharfage tax (cities of 50,000 or more).