Missouri SB 627: Modifies provisions relating to agriculture

Bill Text

SECOND REGULAR SESSION
[TRULY AGREED TO AND FINALLY PASSED]
SENATE SUBSTITUTE FOR
SENATE COMMITTEE SUBSTITUTE FOR
SENATE BILLS NOS. 627 & 925
99TH GENERAL ASSEMBLY
2018
4296S.03T
AN ACT
To repeal sections 137.016, 137.021, 137.115, 144.010, 254.075, 254.150, 254.160,
254.170, 254.180, 254.210, 262.900, 265.300, 265.490, 265.494, 267.565,
276.606, 277.020, and 414.032, RSMo, and to enact in lieu thereof fifteen new
sections relating to agriculture.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 137.016, 137.021, 137.115, 144.010, 254.075, 254.150,
2 254.160, 254.170, 254.180, 254.210, 262.900, 265.300, 265.490, 265.494, 267.565,
3 276.606, 277.020, and 414.032, RSMo, are repealed and fifteen new sections
4 enacted in lieu thereof, to be known as sections 137.016, 137.021, 137.115,
5 144.010, 254.075, 254.210, 262.900, 265.300, 265.490, 265.494, 266.600, 267.565,
6 276.606, 277.020, and 414.032, to read as follows:
137.016. 1. As used in Section 4(b) of Article X of the Missouri
2 Constitution, the following terms mean:
3 (1) "Residential property", all real property improved by a structure which
4 is used or intended to be used for residential living by human occupants, vacant
5 land in connection with an airport, land used as a golf course, manufactured
6 home parks, bed and breakfast inns in which the owner resides and uses as a
7 primary residence with six or fewer rooms for rent, and time-share units as
8 defined in section 407.600, except to the extent such units are actually rented and
9 subject to sales tax under subdivision (6) of subsection 1 of section 144.020, but
10 residential property shall not include other similar facilities used primarily for
11 transient housing. For the purposes of this section, "transient housing" means
12 all rooms available for rent or lease for which the receipts from the rent or lease
EXPLANATION--Matter enclosed in bold-faced brackets [thus] in this bill is not enacted and is
intended to be omitted in the law.

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13 of such rooms are subject to state sales tax pursuant to subdivision (6) of
14 subsection 1 of section 144.020;
15 (2) "Agricultural and horticultural property", all real property used for
16 agricultural purposes and devoted primarily to the raising and harvesting of
17 crops; to the feeding, breeding and management of livestock which shall include
18 breeding, showing, and boarding of horses; to dairying, or to any other
19 combination thereof; and buildings and structures customarily associated with
20 farming, agricultural, and horticultural uses. Agricultural and horticultural
21 property shall also include land devoted to and qualifying for payments or other
22 compensation under a soil conservation or agricultural assistance program under
23 an agreement with an agency of the federal government. Agricultural and
24 horticultural property shall further include land and improvements, exclusive of
25 structures, on privately owned airports that qualify as reliever airports under the
26 National Plan of Integrated Airports System, to receive federal airport
27 improvement project funds through the Federal Aviation Administration. Real
28 property classified as forest croplands shall not be agricultural or horticultural
29 property so long as it is classified as forest croplands and shall be taxed in
30 accordance with the laws enacted to implement Section 7 of Article X of the
31 Missouri Constitution. Agricultural and horticultural property shall also include
32 any sawmill or planing mill defined in the U.S. Department of Labor's Standard
33 Industrial Classification (SIC) Manual under Industry Group 242 with the SIC
34 number 2421. Agricultural and horticultural property shall also include
35 urban and community gardens. For the purposes of this section, "urban
36 and community gardens" shall include real property cultivated by
37 residents of a neighborhood or community for the purposes of
38 providing agricultural products, as defined in section 262.900, for the
39 use of residents of the neighborhood or community, and shall not
40 include a garden intended for individual or personal use;
41 (3) "Utility, industrial, commercial, railroad and other real property", all
42 real property used directly or indirectly for any commercial, mining, industrial,
43 manufacturing, trade, professional, business, or similar purpose, including all
44 property centrally assessed by the state tax commission but shall not include
45 floating docks, portions of which are separately owned and the remainder of
46 which is designated for common ownership and in which no one person or
47 business entity owns more than five individual units. All other real property not
48 included in the property listed in subclasses (1) and (2) of Section 4(b) of Article
49 X of the Missouri Constitution, as such property is defined in this section, shall

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50 be deemed to be included in the term