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Mo. Rev. Stat. § 137.015

Classification of property

Missouri · Revised Statutes of Missouri Chapter 137 — Assessment and Levy of Property Taxes · Status: effective · Effective 1945-08-28

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Mo. Rev. Stat. § 137.015, Classification of property, Missouri, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1799412
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All property in Missouri shall be classified for tax purposes as follows: Class one, real property; class two, tangible personal property; class three, intangible personal property.