| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.1160 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEBUSICK. |
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| 5 | 5 | | 2178H.01I JOSEPHENGLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsection137.016,RSMo,andtoenactinlieuthereofonenewsectionrelatingtothe |
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| 8 | 8 | | classificationofrealpropertyusedforenergyproductionpurposes. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Section137.016,RSMo,isrepealedandonenewsectionenactedinlieu |
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| 11 | 11 | | 2thereof,tobeknownassection137.016,toreadasfollows: |
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| 12 | 12 | | 137.016.1.AsusedinSection4(b)ofArticleXoftheMissouriConstitution,the |
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| 13 | 13 | | 2followingtermsmean: |
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| 14 | 14 | | 3 (1)"Residentialproperty",allrealpropertyimprovedbyastructurewhichisusedor |
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| 15 | 15 | | 4intendedtobeusedforresidentiallivingbyhumanoccupants,vacantlandinconnectionwith |
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| 16 | 16 | | 5anairport,landusedasagolfcourse,manufacturedhomeparks,bedandbreakfastinnsin |
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| 17 | 17 | | 6whichtheownerresidesandusesasaprimaryresidencewithsixorfewerroomsforrent,and |
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| 18 | 18 | | 7time-shareunitsasdefinedinsection407.600,excepttotheextentsuchunitsareactually |
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| 19 | 19 | | 8rentedandsubjecttosalestaxundersubdivision(6)ofsubsection1ofsection144.020,but |
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| 20 | 20 | | 9residentialpropertyshallnotincludeothersimilarfacilitiesusedprimarilyfortransient |
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| 21 | 21 | | 10housing.Forthepurposesofthissection,"transienthousing"meansallroomsavailablefor |
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| 22 | 22 | | 11rentorleaseforwhichthereceiptsfromtherentorleaseofsuchroomsaresubjecttostate |
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| 23 | 23 | | 12salestaxpursuanttosubdivision(6)ofsubsection1ofsection144.020; |
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| 24 | 24 | | 13 (2)"Agriculturalandhorticulturalproperty",allrealpropertyusedforagricultural |
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| 25 | 25 | | 14purposesanddevotedprimarilytotheraisingandharvestingofcrops;tothefeeding, |
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| 26 | 26 | | 15breedingandmanagementoflivestockwhichshallincludebreeding,showing,andboarding |
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| 27 | 27 | | 16ofhorses;todairying,ortoanyothercombinationthereof;andbuildingsandstructures |
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| 28 | 28 | | 17customarilyassociatedwithfarming,agricultural,andhorticulturaluses.Agriculturaland |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18horticulturalpropertyshallalsoincludelanddevotedtoandqualifyingforpaymentsorother |
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| 31 | 31 | | 19compensationunderasoilconservationoragriculturalassistanceprogramunderan |
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| 32 | 32 | | 20agreementwithanagencyofthefederalgovernment.Agriculturalandhorticulturalproperty |
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| 33 | 33 | | 21shallfurtherincludeanyrelieverairport.Realpropertyclassifiedasforestcroplandsshallnot |
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| 34 | 34 | | 22beagriculturalorhorticulturalpropertysolongasitisclassifiedasforestcroplandsandshall |
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| 35 | 35 | | 23betaxedinaccordancewiththelawsenactedtoimplementSection7ofArticleXofthe |
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| 36 | 36 | | 24MissouriConstitution.Agriculturalandhorticulturalpropertyshallalsoincludeanysawmill |
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| 37 | 37 | | 25orplaningmilldefinedintheU.S.DepartmentofLabor'sStandardIndustrialClassification |
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| 38 | 38 | | 26(SIC)ManualunderIndustryGroup242withtheSICnumber2421.Agriculturaland |
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| 39 | 39 | | 27horticulturalpropertyshallalsoincludeurbanandcommunitygardens.Forthepurposesof |
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| 40 | 40 | | 28thissection,"urbanandcommunitygardens"shallincluderealpropertycultivatedby |
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| 41 | 41 | | 29residentsofaneighborhoodorcommunityforthepurposesofprovidingagricultural |
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| 42 | 42 | | 30products,asdefinedinsection262.900,fortheuseofresidentsoftheneighborhoodor |
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| 43 | 43 | | 31community,andshallnotincludeagardenintendedforindividualorpersonaluse; |
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| 44 | 44 | | 32 (3)"Utility,industrial,commercial,railroadandotherrealproperty",allrealproperty |
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| 45 | 45 | | 33useddirectlyorindirectlyforanycommercial,mining,industrial,manufacturing,trade, |
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| 46 | 46 | | 34professional,business,orsimilarpurpose,includingallpropertycentrallyassessedbythe |
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| 47 | 47 | | 35statetaxcommissionbutshallnotincludefloatingdocks,portionsofwhichareseparately |
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| 48 | 48 | | 36ownedandtheremainderofwhichisdesignatedforcommonownershipandinwhichnoone |
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| 49 | 49 | | 37personorbusinessentityownsmorethanfiveindividualunits.Allotherrealpropertynot |
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| 50 | 50 | | 38includedinthepropertylistedinsubclasses(1)and(2)ofSection4(b)ofArticleXofthe |
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| 51 | 51 | | 39MissouriConstitution,assuchpropertyisdefinedinthissection,shallbedeemedtobe |
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| 52 | 52 | | 40includedintheterm"utility,industrial,commercial,railroadandotherrealproperty". |
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| 53 | 53 | | 41 2.PursuanttoArticleXofthestateConstitution,anytaxingdistrictmayadjustits |
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| 54 | 54 | | 42operatinglevytorecoupanylossofpropertytaxrevenue,exceptrevenuesfromthesurtax |
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| 55 | 55 | | 43imposedpursuanttoArticleX,Subsection2ofSection6oftheConstitution,astheresultof |
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| 56 | 56 | | 44changingtheclassificationofstructuresintendedtobeusedforresidentiallivingbyhuman |
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| 57 | 57 | | 45occupantswhichcontainfiveormoredwellingunitsifsuchadjustmentofthelevydoesnot |
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| 58 | 58 | | 46exceedthehighesttaxrateineffectsubsequenttothe1980taxyear.Forpurposesofthis |
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| 59 | 59 | | 47section,lossinrevenueshallincludethedifferencebetweentherevenuethatwouldhavebeen |
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| 60 | 60 | | 48collectedonsuchpropertyunderitsclassificationpriortoenactmentofthissectionandthe |
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| 61 | 61 | | 49amounttobecollectedunderitsclassificationunderthissection.Thecountyassessorofeach |
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| 62 | 62 | | 50countyorcitynotwithinacountyshallprovideinformationtoeachtaxingdistrictwithinits |
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| 63 | 63 | | 51boundariesregardingthedifferenceinassessedvaluationofsuchpropertyastheresultof |
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| 64 | 64 | | 52suchchangeinclassification. |
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| 65 | 65 | | HB1160 2 53 3.Allreclassificationofpropertyastheresultofchangingtheclassificationof |
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| 66 | 66 | | 54structuresintendedtobeusedforresidentiallivingbyhumanoccupantswhichcontainfiveor |
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| 67 | 67 | | 55moredwellingunitsshallapplytoassessmentsmadeafterDecember31,1994. |
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| 68 | 68 | | 56 4.Whererealpropertyisusedorheldforuseformorethanonepurposeandsuch |
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| 69 | 69 | | 57usesresultindifferentclassifications,thecountyassessorshallallocatetoeachclassification |
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| 70 | 70 | | 58thepercentageofthetruevalueinmoneyofthepropertydevotedtoeachuse;exceptthat, |
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| 71 | 71 | | 59whereagriculturalandhorticulturalproperty,asdefinedinthissection,alsocontainsa |
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| 72 | 72 | | 60dwellingunitorunits,thefarmdwelling,appurtenantresidential-relatedstructuresandupto |
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| 73 | 73 | | 61fiveacresimmediatelysurroundingsuchfarmdwellingshallberesidentialproperty,as |
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| 74 | 74 | | 62definedinthissection,providedthattheportionofpropertyusedorheldforuseasanurban |
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| 75 | 75 | | 63andcommunitygardenshallnotberesidentialproperty.Thissubsectionshallnotapplyto |
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| 76 | 76 | | 64anyrelieverairport.Theprovisionsofthissubsectionshallbeconstruedtoapplytoany |
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| 77 | 77 | | 65portionofrealpropertyinsubclass(2)usedforthepurposeofenergyproduction |
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| 78 | 78 | | 66activitiesforresaletobeproportionallycalculated,assessed,andreclassifiedassubclass |
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| 79 | 79 | | 67(3)realproperty. |
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| 80 | 80 | | 68 5.Allrealpropertywhichisvacant,unused,orheldforfutureuse;whichisusedfora |
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| 81 | 81 | | 69privateclub,anot-for-profitorothernonexemptlodge,club,business,trade,service |
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| 82 | 82 | | 70organization,orsimilarentity;orforwhichadeterminationastoitsclassificationcannotbe |
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| 83 | 83 | | 71madeunderthedefinitionssetoutinsubsection1ofthissection,shallbeclassifiedaccording |
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| 84 | 84 | | 72toitsimmediatemostsuitableeconomicuse,whichuseshallbedeterminedafter |
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| 85 | 85 | | 73considerationof: |
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| 86 | 86 | | 74 (1)Immediateprioruse,ifany,ofsuchproperty; |
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| 87 | 87 | | 75 (2)Locationofsuchproperty; |
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| 88 | 88 | | 76 (3)Zoningclassificationofsuchproperty;exceptthat,suchzoningclassification |
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| 89 | 89 | | 77shallnotbeconsideredconclusiveif,uponconsiderationofallfactors,itisdeterminedthat |
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| 90 | 90 | | 78suchzoningclassificationdoesnotreflecttheimmediatemostsuitableeconomicuseofthe |
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| 91 | 91 | | 79property; |
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| 92 | 92 | | 80 (4)Otherlegalrestrictionsontheuseofsuchproperty; |
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| 93 | 93 | | 81 (5)Availabilityofwater,electricity,gas,sewers,streetlighting,andotherpublic |
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| 94 | 94 | | 82servicesforsuchproperty; |
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| 95 | 95 | | 83 (6)Sizeofsuchproperty; |
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| 96 | 96 | | 84 (7)Accessofsuchpropertytopublicthoroughfares;and |
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| 97 | 97 | | 85 (8)Anyotherfactorsrelevanttoadeterminationoftheimmediatemostsuitable |
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| 98 | 98 | | 86economicuseofsuchproperty. |
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| 99 | 99 | | 87 6.Alllandsclassifiedasforestcroplandsshallnot,fortaxationpurposes,be |
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| 100 | 100 | | 88classifiedassubclass(1),subclass(2),orsubclass(3)realproperty,assuchclassesare |
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| 101 | 101 | | 89prescribedinSection4(b)ofArticleXoftheMissouriConstitutionanddefinedinthis |
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| 102 | 102 | | HB1160 3 90section,butshallbetaxedinaccordancewiththelawsenactedtoimplementSection7of |
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| 103 | 103 | | 91ArticleXoftheMissouriConstitution. |
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| 104 | 104 | | âś” |
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| 105 | 105 | | HB1160 4 |
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