Missouri Senate

Senate Substitute

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).

LIVESTOCK (Sections 144.010, 262.900, 265.300, 267.565, 276.606, 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).

YIELD TAX ON FOREST CROPLANDS (Sections 254.075, 254.150, 254.160, 254.170, 254.180, and 254.210) - Current law provides for a yield tax on certain cuttings made on forest croplands. This act repeals such yield tax.

This provision is identical to SB 1006 (2018).

MEAT (Sections 265.300, 265.490, and 265.494) - 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).

Currently, no person advertising, offering for sale, or selling a carcass shall engage in any misleading or deceptive practice including misrepresenting the cut, grade, brand or trade name, or weight or measure of any product. This act also prohibits misrepresenting a product as meat that is not derived from harvested production livestock or poultry.

This provision is identical to SB 977 (2018).

FUEL STANDARDS (Section 414.032) - Currently, all fuels shall meet American Society for Testing and Materials (ASTM) standards, in addition to rules promulgated by the Director of the Department of Agriculture. Under this act, the Director may waive specific requirements, or establish temporary alternative requirements in the event of an extreme and unusual fuel supply circumstance. Such waiver shall be as limited in scope and applicability as necessary, and shall apply equally and uniformly to all persons and companies in the impacted fuel supply and distribution system.

This provision is identical to SCS/SB 998 (2018).

KAYLA HAHN