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SCS/SB's 627 & 925 - This act modifies provisions relating to agriculture. LIVESTOCK (Sections 144.010, 262.900, 265.300, 267.565, 267.606, and 277.020) - Currently, livestock is defined to include buffalo. This act adds the word "bison" to this definition. This provision is identical to SB 307 (2017) and HB 975 (2017), is substantially similar to SCS/SB 703 (2016), and is similar to SB 55 (2015). URBAN AND COMMUNITY GARDENS (Sections 137.016, 137.021, and 137.115) - This act provides that urban and community gardens, as defined in the act, shall be classified as agricultural and horticultural property for the purposes of property taxation. Urban and community gardens shall be graded as grade #4 under the rule promulgated by the State Tax Commission for establishing land values for agricultural land. A taxpayer may apply to the county assessor, or, if not located within a county, then the assessor of such city, if the use or purpose of the taxpayer's real property has changed the subclass under which the real property is classified. If the assessor determines that the property shall be reclassified, he or she shall determine the assessment based on the percentage of the tax year that such property was classified in each subclassification. This provision is identical to SB 925 (2018). MEAT (Section 265.300) - For purposes of the Meat Inspection Program administered by the Missouri Department of Agriculture, this act modifies the definitions of "meat" and "meat product" to include captive cervids. Further, this act modifies the definition of "commercial plant" to include an establishment in which captive cervids are slaughtered, and modifies the definition of "unwholesome" to include captive cervids which have died other than by slaughter. This provision is identical to SB 938 (2018). KAYLA HAHN
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