{"data":{"id":"us-mo/mo.-rev.-stat.-137.075","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 137.075","heading":"What property liable for taxes.","body":"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.","path":["Title X - TAXATION AND REVENUE","Chapter 137 - Assessment and Levy of Property Taxes"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=137.075","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"a4a031d76210cd436ff0159d25dedb62a5d588e16c2694935c076bb1f84411e4","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-137.074","next":"us-mo/mo.-rev.-stat.-137.076"},"notice":"GroundRules: Original legal text. Not legal advice."}