Boats: Boats must be declared in the taxpayer's county of residence,
except for houseboats and cabin cruisers, which must be declared in the
county where they are located. Resolution 137.090
All mobile homes must be titled with the State of Missouri. Mobile
homes located in a mobile home park or on private land that are not
owned by the mobile home owner should be declared as personal property.
Mobile homes located on the real estate and owned by the mobile home
owner are considered real property and taxed accordingly. When reporting
a mobile home on your assessment form, please include the year, make
and dimensions (ex: 2003 Fleetwood, 14-by-70).
Please include the address and the name of the park where the mobile home is located, if applicable.