Mo. Rev. Stat. § 137.075
Current with changes from the 2023 Legislative Session
Every person owning or holding real property or tangible personal property on the first day of January, including all such property purchased on that day, shall be liable for taxes thereon during the same calendar year.
§ 137.075, RSMo
RSMo 1939 § 10940, A.L. 1945 p. 1799 § 4