Property subject to taxation

196.001

Property subject to taxation.

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Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law:

(1)

All real and personal property in this state and all personal property belonging to persons residing in this state; and

(2)

All leasehold interests in property of the United States, of the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state.

History.

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s. 16, ch. 71-133.