Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 30 - State Tax Commission
Chapter 3 - Local Assessment of Property and Appeals From Local Boards of Equalization
Section 12 CSR 30-3.090 - Determining Class Life for Tangible Personal Property

(1) For purposes of assessors estimating the value of depreciable tangible personal property for mass appraisal purposes in accordance with section 137.122, RSMo, class life and recovery periods shall be determined by reference to Internal Revenue Service Publication 946-How to Depreciate Property or successor publications thereto. Specifically, class lives and recovery periods shall be determined by reference to Appendix B- Table of Class Lives and Recovery Periods. Class life shall be determined under Table B-1 and Table B-2 under the column-Class Life (in years). Recovery period shall be determined by the number corresponding to the Class Life number for given items of machinery, tools, appliances and equipment under the column-GDS (MACRS).