Mo. Rev. Stat. § 154.010

Current with changes from the 2023 Legislative Session

Section 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.

§ 154.010, RSMo

RSMo 1939 § 11299

Prior revisions: 1929 § 10071; 1919 § 13061; 1909 § 11613