SB 925 - 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. (Section 137.016) 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. (Section 137.021) 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. (Section 137.115) JOSHUA NORBERG