Taxes become a lien. If the property changes ownership, the new owner becomes liable for any unpaid taxes. If taxes are not paid, the property can be sold to satisfy the unpaid taxes and any other liens. Personal Property -Taxes due on personal property remain the responsibility of the taxpayer who owned the property on assessment date. If not paid, these taxes and penalties can be recovered by civil suit.
Most personal property is taxed in the county and city where the taxpayer lives.
There are a few exceptions. Corporate property, houseboats, cabin cruisers, floating boat docks and manufactured homes are assessed where they are located on January 1. Personal property of Missouri residents located outside the state is not assessed in the state and that owned by non-residents located in the state is taxed in the county where it is located on January 1. Taxation of the personal property of Military personnel is governed by federal law enacted in 1940 to prevent double taxation. That applies unless the military person establishes residence in another place.