137.495. Property owners to file return listing tangible personal property, when--filing on next business day when filing date is on a Saturday or Sunday. - Missouri Statutes

Property owners to file return listing tangible personal property,when--filing on next business day when filing date is on a Saturdayor Sunday.

137.495. Every person, corporation, partnership or associationsubject to taxation pursuant to the laws of this state and owning orcontrolling tangible personal property taxable by the cities shall filewith the assessor of the cities a return listing all such tangible personalproperty so owned or controlled on January first of each year andestimating the true value thereof in money. The return shall be filedbetween the first day of January and the first day of April of each year,shall be signed by the taxpayer, and shall be certified by the taxpayer asbeing a true and complete list and statement of all the tangible personalproperty and the estimated value thereof. If the first day of April is aSaturday or Sunday, the last day for filing shall be the next business day.

(L. 1945 p. 1859 § 18, A.L. 1959 H.B. 108, A.L. 2002 H.B. 2130 merged with S.B. 1217)

(1988) Word "control" in statute which taxes property "owned or controlled" by taxpayer includes a lessee's interest. Slay Warehousing Co., Inc. v. Leggett, 762 S.W.2d 63 (Mo.App.E.D.).