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