WHERE AND TO WHOM PROPERTY ASSESSED
- Section 308.105 - Personal property
- Section 308.110 - [Repealed]
- Section 308.115 - Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed
- Section 308.120 - Partnership property; liability of either partner for whole tax
- Section 308.125 - Undivided interest; assessment; ownership of less than one forty-eighth interest
- Section 308.130 - Undivided estate of decedent; liability for whole tax; right of contribution
- Section 308.135 - Trustee or personal representative separately assessed; valuation of property held as representative
- Section 308.140 - [Renumbered]