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SB879 • 2026

Modifies and creates new provisions relating to electric utilities

Modifies and creates new provisions relating to electric utilities

Energy Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Fitzwater, Travis; House handler: N/A
Last action
2026-05-15
Official status
Informal Calendar S Bills for Perfection
Effective date
Varies

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Modifies and creates new provisions relating to electric utilities

The following summaries of this bill are available: Print All Summaries Senate Substitute Print SS/SB 879 - The act creates and modifies provisions relating to electric utilities.

What This Bill Does

  • The following summaries of this bill are available: Print All Summaries Senate Substitute Print SS/SB 879 - The act creates and modifies provisions relating to electric utilities.
  • POLITICAL SUBDIVISIONS (Section 67.5360) The act provides that the governing body of any political subdivision shall not approve a plan relating to the development of the political subdivision with a developer whose more than half of the solar panels or the solar panel components are manufactured or sourced by an individual or government identified as a foreign adversary.
  • TAXATION OF SOLAR ENERGY PROJECTS (Sections 137.100, 137.124, 153.030, & 153.034) The act repeals a provision exempting solar energy systems not held for resale from taxation.
  • (Section 137.100) Beginning January 1, 2027, for purposes of assessing all real property, excluding land, or tangible personal property associated with a project that uses solar energy directly to generate electricity and that was built or constructed to sell power, the tax liability actually owed shall be equal to specific amounts, as described in the act, as annually adjusted for inflation.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SS S offered (Fitzwater)--(5122S.10F)

4/7/2026 - SS S offered (Fitzwater) • Fitzwater

Offered

Plain English: 5122S.10F 1 SENATE SUBSTITUTE FOR SENATE BILL NO.

  • 5122S.10F 1 SENATE SUBSTITUTE FOR SENATE BILL NO.
  • 879 AN ACT To repeal sections 137.100, 153.030, 153.034, and 523.010, RSMo, and to enact in lieu thereof eight new sections relating to electric utilities, with an emergency clause for a certain section.
  • Be it enacted by the General Assembly of the State of Missouri, as follows: Section A.
  • Sections 137.100, 153.030, 153.034, and 1 523.010, RSMo, are repealed and eight new sections enacted in 2 lieu thereof, to be known as sections 67.5360, 137.100, 137.124, 3 153.030, 153.034, 393.2040, 523.010, and 640.1050, to read as 4 follows:5 67.5360.

Bill History

  1. 2026-05-15 Missouri House of Representatives and Missouri Senate

    Informal Calendar S Bills for Perfection

  2. 2026-05-15 S1888

    Bill Placed on Informal Calendar

  3. 2026-04-07 S873

    Bill Placed on Informal Calendar

  4. 2026-04-07 S873

    SS S offered (Fitzwater)--(5122S.10F)

  5. 2026-03-11 S627

    Bill Placed on Informal Calendar

  6. 2026-02-23 S426

    Reported from S Commerce, Consumer Protection, Energy & the Environment Committee

  7. 2026-02-10 Missouri House of Representatives and Missouri Senate

    Voted Do Pass S Commerce, Consumer Protection, Energy & the Environment Committee

  8. 2026-02-03 Missouri House of Representatives and Missouri Senate

    Hearing Conducted S Commerce, Consumer Protection, Energy & the Environment Committee

  9. 2026-01-08 S125

    Second Read and Referred S Commerce, Consumer Protection, Energy & the Environment Committee

  10. 2026-01-07 S38

    S First Read

  11. 2025-12-01 Missouri House of Representatives and Missouri Senate

    Prefiled

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Senate Substitute

Print

SS/SB 879 - The act creates and modifies provisions relating to electric utilities.

POLITICAL SUBDIVISIONS (Section 67.5360)
The act provides that the governing body of any political subdivision shall not approve a plan relating to the development of the political subdivision with a developer whose more than half of the solar panels or the solar panel components are manufactured or sourced by an individual or government identified as a foreign adversary.

TAXATION OF SOLAR ENERGY PROJECTS (Sections 137.100, 137.124, 153.030, & 153.034)
The act repeals a provision exempting solar energy systems not held for resale from taxation. (Section 137.100)

Beginning January 1, 2027, for purposes of assessing all real property, excluding land, or tangible personal property associated with a project that uses solar energy directly to generate electricity and that was built or constructed to sell power, the tax liability actually owed shall be equal to specific amounts, as described in the act, as annually adjusted for inflation.

These provisions shall not be construed to affect any existing enhanced enterprise zone agreements or similar tax abatement agreements with state or local officials entered into prior to August 28, 2026. After August 28, 2026, solar energy projects shall not be permissible under enterprise zones or similar tax abatements.

Beginning January 1, 2027, for purposes of assessing land that is associated with a solar energy project, the land shall be assessed as commercial property. (Section 137.124)

Beginning January 1, 2027, for any public utility that has a solar energy project, such solar energy project shall be assessed using certain methodology for real and personal property as described in the act. (Section 153.030)

The real and tangible personal property associated with a project which uses solar energy shall include certain solar equipment as described in the act. (Section 153.034)

These provisions are similar to SB 892 (2024), HB 2651 (2024), SB 549 (2023), SB 1014 (2022) and HB 1997 (2022), and provisions in SB 213 (2025), a provision in HCS#2/HBs 440 & 1160 (2025).

THE CONSTRUCTION OF SOLAR FARMS REGULATED BY THE PUBLIC SERVICE COMMISSION (Section 393.2040)
The act provides that these provisions shall apply only to a solar farm that is owned or operated by an electrical corporation under the jurisdiction of the Public Service Commission. These provisions shall not apply to solar farms owned or operated by not-for-profit electrical corporations.

Prior to the construction of a solar farm in the state, the Commission shall require that each electrical corporation shall submit a certificate of convenience and necessity ("CCN") application to the Commission with a construction plan for the solar farm. The construction plan requirements are described in the act, including boundary requirements between the solar farm and private or public properties, landscaping requirements, noise requirements, sign requirements, and fencing requirements.

An applicant shall maintain a solar farm until decommissioning, as described in the act. An owner or operator shall decommission and remove the solar farm when the solar farm is at the end of its useful life, as described in the act.

The Commission shall require that, prior to the construction of a solar farm, an owner or operator of the solar farm shall submit to the Commission a preliminary decommissioning plan. Requirements of the plan are described in the act. At least one year prior to the cessation of operation of a solar farm or in the case of a solar farm ceasing operation due to an unexpected event, as described in the act, the owner or operator shall submit a final decommissioning plan, as described in the act.

Requirements for the disposition of solar panels are described in the act.

An electrical corporation intending to make a material amendment after it has obtained a CCN for the construction of a solar farm shall submit a new application to amend the CCN.

The Commission shall require any applicant who is issued a CCN for the construction of a solar farm to obtain liability insurance in an amount sufficient to cover reasonable expected damages which may arise from the construction of the solar farm.

An applicant applying for a CCN under the act shall be required to pay a fee as described in the act.

For purposes of enforcing compliance with the construction requirements under the act, all owners or operators of solar farms in the state shall be subject to the procedures before the Commission. For any violation, complaints may be submitted to the Commission pursuant to the provisions of current law.

On or before January 1, 2027, the Commission shall provide a report about the specifics of solar farms in the state, as described in the act.

Beginning August 28, 2026, a solar farm for which certain economic incentive agreements are not in place shall not be eligible for any economic incentives or any tax exemptions.

These provisions have an emergency clause.

CONDEMNATION OF PROPERTY (Section 523.010)
Under the act, the authority of any electrical corporation to condemn property shall not extend to the construction of any structure or facility that uses wind or solar energy to generate or manufacture electricity.

The authority of any electrical corporation to condemn property shall extend to acquisition of rights needed to construct, operate, and maintain certain electrical infrastructure, described in the act, needed to collect and deliver solar or wind energy to the distribution or transmission grid.

This provision is identical to SB 199 (2025), a provision in SB 214 (2025), SB 1262 (2024), to a provision in SB 805 (2024), a provision in HB 1449 (2024), a provision in SCS/HCS/HB 1746 (2024), provisions in HB 1052 (2023) and substantially similar to a provision in HB 221 (2025), a provision in HCS#2/HBs 440 & 1160 (2025), HB 475 (2025), a provision in SB 139 (2025), HB 1750 (2024), and SB 577 (2023).

THE CONSTRUCTION OF SOLAR FARMS REGULATED BY THE DEPARTMENT OF NATURAL RESOURCES (Section 640.1050)
The act provides that these provisions shall apply only to a solar farm that is not owned or operated by an electrical corporation under the jurisdiction of the Public Service Commission and on which the construction has not commenced as of December 31, 2026. The Department of Natural Resources shall require an application with a construction plan for a permit for the construction of a solar farm to be obtained from the Department prior to the construction of the solar farm. The construction plan requirements are described in the act, including boundary requirements between the solar farm and private or public properties, landscaping requirements, noise requirements, sign requirements, and fencing requirements.

An applicant shall maintain a solar farm until decommissioning, as described in the act. An owner or operator shall decommission and remove the solar farm when the solar farm is at the end of its useful life, as described in the act.

Prior to the construction of a solar farm, an owner or operator of the solar farm shall submit a preliminary decommissioning plan to the Department. Requirements of the decommissioning plan are described in the act. At least one year prior to the cessation of operation of a solar farm or in the case of a solar farm ceasing operation due to an unexpected event, as described in the act, the owner or operator shall submit a final decommissioning plan, as described in the act.

Requirements for the disposition of solar panels are described in the act.

Within 90 days of receiving an application for the construction of a solar farm, the Department shall hold a public hearing before issuing a permit. The Department shall provide notice at least 14 days prior to the public hearing. At the public hearing, an applicant and the Department shall provide certain information in writing, as described in the act.

No later than 90 days after the public hearing, the Department shall issue a permit, issue a permit limiting the boundaries of the proposed solar farm, or deny the permit.

An applicant that intends to make a material amendment after the permit is issued by the Department shall submit a new application for the permit to the Department.

The Department shall require any applicant who is issued a permit for the construction of a solar farm to obtain liability insurance in an amount sufficient to cover reasonable expected damages which may arise from the construction of the solar farm.

If an owner or operator of a solar farm that is not an electrical corporation under the jurisdiction of the Public Service Commission sells or transfers the solar farm to an entity that is an electrical corporation, the transferee shall certify in writing to the Department that the transferee shall comply with the construction requirements of a solar farm regulated by the Commission.

An applicant applying for a permit shall be required to pay a fee as described in the act.

On or before January 1, 2027, the Commission shall provide a report about the specifics of solar farms in the state, as described in the act.

Beginning August 28, 2026, a solar farm for which certain economic incentive agreements are not in place, shall not be eligible for any economic incentives or any tax exemptions.

These provisions have an emergency clause.
JULIA SHEVELEVA

Introduced

Print

SB 879 - The act creates and modifies provisions relating to electric utilities.

PERMIT FOR THE CONSTRUCTION OF SOLAR FARMS (Section 67.5350)
Under the act, prior to obtaining a certificate of public convenience or necessity from the Public Service Commission, any person constructing a solar farm shall first submit an application to the county commission in each county where the solar farm is to be located.

The county commission of any county shall adopt an order or an ordinance requiring a permit to construct a solar farm within specified boundaries in an unincorporated area within the county. The permit shall be constructed within specific distances from certain properties described in the act. The permit shall require noise levels not to exceed 45 decibels from any property line.

Within 90 days of receiving an application for a permit, the county commission shall hold a public meeting before the issuance of a permit. Notice shall be provided at least 14 days prior to the public meeting. The applicant shall provide certain information at the public meeting as described in the act.

No later than 90 days after the public meeting, the county commission shall do the following:
- Issue a permit;
- Issue a permit limiting the boundaries of the proposed solar farm; or
- Deny the permit.

Any applicant intending to make a material amendment to the permit once it is issued shall submit a new application for the permit to the county commission. The county commission shall require any applicant who is issued a permit to obtain liability insurance in an amount sufficient to cover any damages which may arise from the construction of the solar farm.

The Public Service Commission shall not issue a certificate of public convenience or necessity to any applicant who did not receive a permit from a county commission in each county where the solar farm is to be located.

The county commission of any county where a solar farm is proposed to be constructed shall require a decommissioning plan of the solar farm, as described in the act.

This provision has an emergency clause.

These provisions are identical to a provision in HB 2478 (2026), a provision in HB 2980 (2026), and similar to provisions in SB 213 (2025) and SB 892 (2024).

TAXATION OF SOLAR ENERGY PROJECTS (Section 137.100, 137.124, 153.030, & 153.034)
Current law exempts solar energy systems not held for resale from property taxes. This act repeals such provision and provides that solar energy systems constructed for exclusive use of a single property may be exempted from property tax at the discretion of the county assessor.

Beginning January 1, 2027, for purposes of assessing all real property, excluding land, or tangible personal property associated with a project that uses solar energy directly to generate electricity and that was built or constructed to sell power, the tax liability actually owed shall be equal to $6,000 per megawatt of nameplate capacity and shall be adjusted for inflation annually.

Nothing in this provision shall be construed to prohibit a project from engaging in enhanced enterprise zone agreements or similar tax abatement agreements or to affect any existing enhanced enterprise zone agreements.

Beginning January 1, 2027, for purposes of assessing land that is associated with a solar energy project, the land shall be assessed as commercial property.

Beginning January 1, 2027, for any public utility that has a solar energy project, such solar energy project shall be assessed using certain methodology for real and personal property as described in the act.

The real and tangible personal property associated with a project which uses solar energy shall include certain solar equipment as described in the act.

These provisions are identical to the provisions in HB 2478 (2026), provisions in HB 2980 (2026), 892 (2024), HB 2651 (2024), SB 549 (2023), SB 1014 (2022) and HB 1997 (2022), and similar to provisions in SB 213 (2025), a provision in HCS#2/HBs 440 & 1160 (2025).

COMMISSION'S RULEMAKING AUTHORITY RELATING TO THE CONSTRUCTION OF ELECTRIC TRANSMISSION LINES ON AGRICULTURAL LAND (Section 393.172)
By March 31, 2027, the Public Service Commission shall promulgate rules applicable to electrical corporations requiring construction of electric transmission lines for which permission is sought from the Commission to adhere to specific standards relating to construction activities occurring on privately owned agricultural land. Such standards are described in the act.

This provision is identical to a provision in HB 2478 (2026), a provision in HB 2980 (2026), a provision in SB 213 (2025), SB 892 (2024), and similar to a provision in HB 221 (2025), a provision in SB 139 (2025), a provision in SB 805 (2024).

SOLAR PROJECTS NOT TO EXCEED MORE THAN 2% OF ALL CROPLAND (Section 393.1120)
The total amount of real property associated with all solar energy projects in any county shall not be more than 2% of all cropland in the county.

The county commission or other authorized governing body may increase the percentage of cropland by order, ordinance, regulation, or vote of the residents of the county.

Any resident of the county shall have standing to bring suit to enforce these provisions against a solar energy project developer.

For all solar energy projects built on or after January 1, 2027, such project shall be subject to setback distances, as described in the act. This provision shall not apply to solar projects built and operating at capacity on or before December 31, 2026.

A solar energy company shall secure all property rights or easements necessary for transmission and interconnection for the solar energy project to connect to the electrical grid prior to beginning construction of the solar energy project.

This provision is identical to a provision in HB 2478 (2026), a provision in HB 2980 (2026), and similar to a provision in HB 440 (2025).

CONDEMNATION OF PROPERTY (Section 523.010)
Under the act, the authority of any electrical corporation to condemn property shall not extend to the construction of any structure or facility that uses wind or solar energy to generate or manufacture electricity.

The authority of any electrical corporation to condemn property shall extend to acquisition of rights needed to construct, operate, and maintain certain electrical infrastructure, described in the act, needed to collect and deliver solar or wind energy to the distribution or transmission grid.

This provision is identical to a provision in HB 2478 (2026), a provision in HB 2980 (2026), SB 199 (2025), a provision in SB 214 (2025), SB 1262 (2024), to a provision in SB 805 (2024), a provision in HB 1449 (2024), a provision in SCS/HCS/HB 1746 (2024), provisions in HB 1052 (2023) and substantially similar to a provision in HB 221 (2025), a provision in HCS#2/HBs 440 & 1160 (2025), HB 475 (2025), a provision in SB 139 (2025), HB 1750 (2024), and SB 577 (2023).
JULIA SHEVELEVA

Current Bill Text

Read the full stored bill text
EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 879
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR FITZWATER.
5122S.02I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 137.100, 153.030, 153.034, and 523.010, RSMo, and to enact in lieu thereof
eight new sections relating to electric utilities, with an emergency clause for a certain
section.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 137.100, 153.030, 153.034, and 1
523.010, RSMo, are repealed and eight new sections enacted in 2
lieu thereof, to be known as sections 67.5350, 137.100, 137.124, 3
153.030, 153.034, 393.172, 393.1120, and 523.010, to read as 4
follows:5
67.5350. 1. As used in this section, the following 1
terms shall mean: 2
(1) "Material amendment", any amendment to a permit 3
issued by a county commission to construct a solar farm 4
which: 5
(a) Changes the solar farm's generation type from one 6
type of utility facility to another; 7
(b) Increases the facility's nameplate capacity; or 8
(c) Changes the boundaries of the solar farm, unless 9
the new boundaries of the facility are completely within the 10
previous boundaries of the facility or the facility 11
components outside of the previous boundary are underground; 12
(2) "Solar farm", a group of photovoltaic 13
interconnected solar panels or arrays that convert sunlight 14
SB 879 2
into electricity for the primary purpose of wholesale or 15
retail sales of generated electricity, including all on-site 16
equipment and facilities necessary for the proper operation 17
of the facility, such as electrical collection and 18
transmission lines, battery storage systems, transformers, 19
substations, and operations and maintenance facilities 20
within at least twenty continuous acres. 21
2. Prior to obtaining a certificate of public 22
convenience or necessity issued by the Missouri public 23
service commission, any person constructing a solar farm 24
shall first submit an application to the county commission 25
in each county where the solar farm is to be located. 26
3. The county commission of any county shall adopt an 27
order or ordinance requiring a permit to construct a solar 28
farm within specified boundaries located in whole or in part 29
in an unincorporated area of a county. Such permit shall 30
require the following: 31
(1) Any construction to be at least one thousand 32
linear feet from any church, school, or city, town, or 33
village limit, or any private residence or residential 34
property, including, but not limited to, a nursing home or a 35
senior living facility; 36
(2) Any construction to be at least three hundred 37
linear feet from any other property line, not listed under 38
subdivision (1) of this subsection; or 39
(3) Any construction to be at least two hundred and 40
fifty linear feet from any public road. 41
4. A permit under subsection 3 of this section shall 42
require noise levels not to exceed forty-five decibels at 43
any property line. 44
5. Within ninety days of receiving an application to 45
construct a solar farm, the county commission shall hold a 46
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public meeting before the issuance of any such permit to 47
construct a solar farm. Notice shall be provided at least 48
fourteen days prior to the public meeting. At the public 49
meeting, the applicant shall provide in writing the 50
following information: 51
(1) Maximum nameplate capacity of the solar farm; 52
(2) Safety measures to prevent any fire hazard on the 53
solar farm; 54
(3) Geographical area and number of acres of the solar 55
farm; 56
(4) Name, address, and telephone number of the owner 57
or operator of the solar farm; 58
(5) Notice that the county commission will accept 59
written comments from the public for a period of thirty days 60
on the construction of the solar farm; and 61
(6) The address of the office of the county commission. 62
6. No later than ninety days after the public meeting, 63
the county commission shall: 64
(1) Issue a permit to the applicant accepting the 65
construction proposal; 66
(2) Issue a permit to the applicant limiting the 67
boundaries of the proposed solar farm to a smaller 68
geographic area, completely within the geographic area 69
proposed by the applicant; or 70
(3) Deny the permit and prohibit the construction of 71
the solar farm by the applicant. 72
7. Any applicant intending to make a material 73
amendment once a permit is issued shall submit a new 74
application for a permit to the county commission. 75
8. The county commission shall require any applicant 76
who is issued a permit to obtain liability insurance in an 77
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amount sufficient to cover any damages which may arise from 78
the construction of the solar farm. 79
9. The Missouri public service commission shall not 80
issue a certificate of public convenience or necessity to 81
any applicant who did not receive a permit to construct a 82
solar farm from the county commission in each county where 83
the solar farm is to be located. 84
10. The county commission of any county where a solar 85
farm is proposed to be constructed shall require a 86
decommissioning plan that includes removal of the solar farm 87
equipment within twelve months after cessation of 88
operations. The decommissioning plan shall be submitted to 89
the county commission by an owner or operator of the 90
proposed solar farm before construction begins. 91
Decommissioning costs shall be calculated by an engineer 92
licensed in the state. As part of the decommissioning plan, 93
an owner or an operator shall post a bond in an amount of 94
one hundred and twenty-five percent of the estimated 95
decommissioning costs. The decommissioning plan shall be 96
updated every five years by the owner or operator and 97
submitted to the county commission. 98
137.100. 1. The following subjects are exempt from 1
taxation for state, county or local purposes: 2
(1) Lands and other property belonging to this state; 3
(2) Lands and other property belonging to any city, 4
county or other political subdivision in this state, 5
including market houses, town halls and other public 6
structures, with their furniture and equipments, and on 7
public squares and lots kept open for health, use or 8
ornament; 9
(3) Nonprofit cemeteries; 10
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(4) The real estate and tangible personal property 11
which is used exclusively for agricultural or horticultural 12
societies organized in this state, including not-for-profit 13
agribusiness associations; 14
(5) All property, real and personal, actually and 15
regularly used exclusively for religious worship, for 16
schools and colleges, or for purposes purely charitable and 17
not held for private or corporate profit, except that the 18
exemption herein granted does not include real property not 19
actually used or occupied for the purpose of the 20
organization but held or used as investment even though the 21
income or rentals received therefrom is used wholly for 22
religious, educational or charitable purposes; 23
(6) Household goods, furniture, wearing apparel and 24
articles of personal use and adornment, as defined by the 25
state tax commission, owned and used by a person in [his] 26
such person's home or dwelling place; 27
(7) Motor vehicles leased for a period of at least one 28
year to this state or to any city, county, or political 29
subdivision or to any religious, educational, or charitable 30
organization which has obtained an exemption from the 31
payment of federal income taxes, provided the motor vehicles 32
are used exclusively for religious, educational, or 33
charitable purposes; 34
(8) Real or personal property leased or otherwise 35
transferred by an interstate compact agency created pursuant 36
to sections 70.370 to 70.430 or sections 238.010 to 238.100 37
to another for which or whom such property is not exempt 38
when immediately after the lease or transfer, the interstate 39
compact agency enters into a leaseback or other agreement 40
that directly or indirectly gives such interstate compact 41
agency a right to use, control, and possess the property; 42
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provided, however, that in the event of a conveyance of such 43
property, the interstate compact agency must retain an 44
option to purchase the property at a future date or, within 45
the limitations period for reverters, the property must 46
revert back to the interstate compact agency. Property will 47
no longer be exempt under this subdivision in the event of a 48
conveyance as of the date, if any, when: 49
(a) The right of the interstate compact agency to use, 50
control, and possess the property is terminated; 51
(b) The interstate compact agency no longer has an 52
option to purchase or otherwise acquire the property; and 53
(c) There are no provisions for reverter of the 54
property within the limitation period for reverters; and 55
(9) All property, real and personal, belonging to 56
veterans' organizations. As used in this section, 57
"veterans' organization" means any organization of veterans 58
with a congressional charter, that is incorporated in this 59
state, and that is exempt from taxation under section 60
501(c)(19) of the Internal Revenue Code of 1986, as amended[; 61
(10) Solar energy systems not held for resale]. 62
2. Notwithstanding the provisions of subsection 1 of 63
this section or any other provision of law to the contrary, 64
solar energy systems constructed for exclusive use of a 65
single property may be exempt at the discretion of the 66
assessor. 67
137.124. 1. Beginning January 1, 2027, for purposes 1
of assessing all real property, excluding land, or tangible 2
personal property associated with a project that uses solar 3
energy directly to generate electricity and that was built 4
or was contracted to sell power, the tax liability actually 5
owed shall be equal to six thousand dollars per megawatt of 6
nameplate capacity and shall be adjusted for inflation 7
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annually based on the Consumer Price Index for All Urban 8
Consumers in the Midwest Region, as recorded by the United 9
Bureau of Labor Statistics. 10
2. Nothing in this section shall be construed to 11
prohibit a project from engaging in enhanced enterprise zone 12
agreements under sections 135.950 to 135.973 or similar tax 13
abatement agreements with state or local officials or to 14
affect any existing enhanced enterprise zone agreements. 15
3. Beginning January 1, 2027, for the purposes of 16
assessing land that is associated with a project that uses 17
solar energy directly to generate electricity, such real 18
property shall be classified as subclass (3) real property 19
and assessed as commercial property under this chapter. 20
153.030. 1. All bridges over streams dividing this 1
state from any other state owned, used, leased or otherwise 2
controlled by any person, corporation, railroad company or 3
joint stock company, and all bridges across or over 4
navigable streams within this state, where the charge is 5
made for crossing the same, which are now constructed, which 6
are in the course of construction, or which shall hereafter 7
be constructed, and all property, real and tangible 8
personal, owned, used, leased or otherwise controlled by 9
telegraph, telephone, electric power and light companies, 10
electric transmission lines, pipeline companies and express 11
companies shall be subject to taxation for state, county, 12
municipal and other local purposes to the same extent as the 13
property of private persons. 14
2. [And] Taxes levied [thereon] under subsection 1 of 15
this section shall be levied and collected in the manner as 16
is now or may hereafter be provided by law for the taxation 17
of railroad property in this state, and county commissions, 18
county boards of equalization and the state tax commission 19
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are hereby required to perform the same duties and are given 20
the same powers, including punitive powers, in assessing, 21
equalizing and adjusting the taxes on the property set forth 22
in this section as the county commissions and boards of 23
equalization and state tax commission have or may hereafter 24
be empowered with, in assessing, equalizing, and adjusting 25
the taxes on railroad property; and an authorized officer of 26
any such bridge, telegraph, telephone, electric power and 27
light companies, electric transmission lines, pipeline 28
companies, or express company or the owner of any such toll 29
bridge, is hereby required to render reports of the property 30
of such bridge, telegraph, telephone, electric power and 31
light companies, electric transmission lines, pipeline 32
companies, or express companies in like manner as the 33
authorized officer of the railroad company is now or may 34
hereafter be required to render for the taxation of railroad 35
property. 36
3. On or before the fifteenth day of April in the year 37
1946 and each year thereafter an authorized officer of each 38
such company shall furnish the state tax commission and 39
county clerks a report, duly subscribed and sworn to by such 40
authorized officer, which is like in nature and purpose to 41
the reports required of railroads under chapter 151 showing 42
the full amount of all real and tangible personal property 43
owned, used, leased or otherwise controlled by each such 44
company on January first of the year in which the report is 45
due. 46
4. If any telephone company assessed pursuant to 47
chapter 153 has a microwave relay station or stations in a 48
county in which it has no wire mileage but has wire mileage 49
in another county, then, for purposes of apportioning the 50
assessed value of the distributable property of such 51
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companies, the straight line distance between such microwave 52
relay stations shall constitute miles of wire. In the event 53
that any public utility company assessed pursuant to this 54
chapter has no distributable property which physically 55
traverses the counties in which it operates, then the 56
assessed value of the distributable property of such company 57
shall be apportioned to the physical location of the 58
distributable property. 59
5. (1) Notwithstanding any provision of law to the 60
contrary, beginning January 1, 2019, a telephone company 61
shall make a one-time election within the tax year to be 62
assessed: 63
(a) Using the methodology for property tax purposes as 64
provided under this section; or 65
(b) Using the methodology for property tax purposes as 66
provided under this section for property consisting of land 67
and buildings and be assessed for all other property 68
exclusively using the methodology utilized under section 69
137.122. 70
If a telephone company begins operations, including a merger 71
of multiple telephone companies, after August 28, 2018, it 72
shall make its one-time election to be assessed using the 73
methodology for property tax purposes as described under 74
paragraph (b) of subdivision (1) of this subsection within 75
the year in which the telephone company begins its 76
operations. A telephone company that fails to make a timely 77
election shall be deemed to have elected to be assessed 78
using the methodology for property tax purposes as provided 79
under subsections 1 to 4 of this section. 80
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(2) The provisions of this subsection shall not be 81
construed to change the original assessment jurisdiction of 82
the state tax commission. 83
(3) Nothing in subdivision (1) of this subsection 84
shall be construed as applying to any other utility. 85
(4) (a) The provisions of this subdivision shall 86
ensure that school districts may avoid any fiscal impact as 87
a result of a telephone company being assessed under the 88
provisions of paragraph (b) of subdivision (1) of this 89
subsection. If a school district's current operating levy 90
is below the greater of its most recent voter-approved tax 91
rate or the most recent voter-approved tax rate as adjusted 92
under subdivision (2) of subsection 5 of section 137.073, it 93
shall comply with section 137.073. 94
(b) Beginning January 1, 2019, any school district 95
currently operating at a tax rate equal to the greater of 96
the most recent voter-approved tax rate or the most recent 97
voter-approved tax rate as adjusted under subdivision (2) of 98
subsection 5 of section 137.073 that receives less tax 99
revenue from a specific telephone company under this 100
subsection, on or before January thirty-first of the year 101
following the tax year in which the school district received 102
less revenue from a specific telephone company, may by 103
resolution of the school board impose a fee, as determined 104
under this subsection, in order to obtain such revenue. The 105
resolution shall include all facts that support the 106
imposition of the fee. If the school district receives 107
voter approval to raise its tax rate, the district shall no 108
longer impose the fee authorized in this paragraph. 109
(c) Any fee imposed under paragraph (b) of this 110
subdivision shall be determined by taking the difference 111
between the tax revenue the telephone company paid in the 112
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tax year in question and the tax revenue the telephone 113
company would have paid in such year had it not made an 114
election under subdivision (1) of this subsection, which 115
shall be calculated by taking the telephone company 116
valuations in the tax year in question, as determined by the 117
state tax commission under paragraph (d) of this 118
subdivision, and applying such valuations to the 119
apportionment process in subsection 2 of section 151.150. 120
The school district shall issue a billing, as provided in 121
this subdivision, to any such telephone company. A 122
telephone company shall have forty-five days after receipt 123
of a billing to remit its payment of its portion of the fees 124
to the school district. Notwithstanding any other provision 125
of law, the issuance or receipt of such fee shall not be 126
used: 127
a. In determining the amount of state aid that a 128
school district receives under section 163.031; 129
b. In determining the amount that may be collected 130
under a property tax levy by such district; or 131
c. For any other purpose. 132
For the purposes of accounting, a telephone company that 133
issues a payment to a school district under this subsection 134
shall treat such payment as a tax. 135
(d) When establishing the valuation of a telephone 136
company assessed under paragraph (b) of subdivision (1) of 137
this subsection, the state tax commission shall also 138
determine the difference between the assessed value of a 139
telephone company if: 140
a. Assessed under paragraph (b) of subdivision (1) of 141
this subsection; and 142
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b. Assessed exclusively under subsections 1 to 4 of 143
this section. 144
The state tax commission shall then apportion such amount to 145
each county and provide such information to any school 146
district making a request for such information. 147
(e) This subsection shall expire when no school 148
district is eligible for a fee. 149
6. (1) If any public utility company assessed 150
pursuant to this chapter has ownership of any real or 151
personal property associated with a project which uses solar 152
or wind energy directly to generate electricity, such solar 153
or wind energy project property shall be valued and taxed by 154
any local authorities having jurisdiction under the 155
provisions of chapter 137 and other relevant provisions of 156
the law. 157
(2) Notwithstanding any provision of law to the 158
contrary, beginning January 1, 2020, for any public utility 159
company assessed pursuant to this chapter which has a wind 160
energy project, such wind energy project shall be assessed 161
using the methodology for real and personal property as 162
provided in this subsection: 163
(a) Any wind energy property of such company shall be 164
assessed upon the county assessor's local tax rolls; and 165
(b) All other real property, excluding land, or 166
personal property related to the wind energy project shall 167
be assessed using the methodology provided under section 168
137.123. 169
(3) Notwithstanding any other provision of law to the 170
contrary, beginning January 1, 2027, for any public utility 171
company assessed under this chapter which has a solar energy 172
project, such solar energy project shall be assessed using 173
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the methodology for real and personal property as provided 174
in this subsection: 175
(a) Any solar energy property of such company shall be 176
assessed upon the county assessor's local tax rolls; and 177
(b) All other real property, excluding land, or 178
personal property related to the solar energy project shall 179
be assessed using the methodology provided under section 180
137.124. 181
7. (1) If any public utility company assessed 182
pursuant to this chapter has ownership of any real or 183
personal property associated with a generation project which 184
was originally constructed utilizing financing authorized 185
pursuant to chapter 100 for construction, upon the transfer 186
of ownership of such property to the public utility company 187
such property shall be valued and taxed by any local 188
authorities having jurisdiction under the provisions of 189
chapter 137 and other relevant provisions of law. 190
(2) Notwithstanding any provision of law to the 191
contrary, beginning January 1, 2022, for any public utility 192
company assessed pursuant to this chapter which has 193
ownership of any real or personal property associated with a 194
generation project which was originally constructed 195
utilizing financing authorized pursuant to chapter 100 for 196
construction, upon the transfer of ownership of such 197
property to the public utility company such property shall 198
be assessed as follows: 199
(a) Any property associated with a generation project 200
which was originally constructed utilizing financing 201
authorized pursuant to chapter 100 for construction shall be 202
assessed upon the county assessor's local tax rolls. The 203
assessor shall rely on the public utility company for cost 204
information of the generation portion of the property as 205
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found in the public utility company's Federal Energy 206
Regulatory Commission Financial Report Form Number One at 207
the time of transfer of ownership, and depreciate the costs 208
provided in a manner similar to other commercial and 209
industrial property; 210
(b) Any property consisting of land and buildings 211
related to the generation property associated with a 212
generation project which was originally constructed 213
utilizing financing pursuant to chapter 100 for construction 214
shall be assessed under chapter 137; and 215
(c) All other business or personal property related to 216
a generation project which was originally constructed 217
utilizing financing pursuant to chapter 100 for construction 218
shall be assessed using the methodology provided under 219
section 137.122. 220
153.034. 1. The term "distributable property" of an 1
electric company shall include all the real or tangible 2
personal property which is used directly in the generation 3
and distribution of electric power, but not property used as 4
a collateral facility nor property held for purposes other 5
than generation and distribution of electricity. Such 6
distributable property includes, but is not limited to: 7
(1) Boiler plant equipment, turbogenerator units and 8
generators; 9
(2) Station equipment; 10
(3) Towers, fixtures, poles, conductors, conduit 11
transformers, services and meters; 12
(4) Substation equipment and fences; 13
(5) Rights-of-way; 14
(6) Reactor, reactor plant equipment, and cooling 15
towers; 16
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(7) Communication equipment used for control of 17
generation and distribution of power; 18
(8) Land associated with such distributable property. 19
2. The term "local property" of an electric company 20
shall include all real and tangible personal property owned, 21
used, leased or otherwise controlled by the electric company 22
not used directly in the generation and distribution of 23
power and not defined in subsection 1 of this section as 24
distributable property. Such local property includes, but 25
is not limited to: 26
(1) Motor vehicles; 27
(2) Construction work in progress; 28
(3) Materials and supplies; 29
(4) Office furniture, office equipment, and office 30
fixtures; 31
(5) Coal piles and nuclear fuel; 32
(6) Land held for future use; 33
(7) Workshops, warehouses, office buildings and 34
generating plant structures; 35
(8) Communication equipment not used for control of 36
generation and distribution of power; 37
(9) Roads, railroads, and bridges; 38
(10) Reservoirs, dams, and waterways; 39
(11) Land associated with other locally assessed 40
property and all generating plant land. 41
3. (1) Any real or tangible personal property 42
associated with a project which uses solar or wind energy 43
directly to generate electricity shall be valued and taxed 44
by local authorities having jurisdiction under the 45
provisions of chapter 137 and any other relevant provisions 46
of law. The method of taxation prescribed in subsection 2 47
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of section 153.030 and subsection 1 of this section shall 48
not apply to such property. 49
(2) The real or tangible personal property referenced 50
in subdivision (1) of this subsection shall include all 51
equipment whose sole purpose is to support the integration 52
of a wind generation asset into an existing system. 53
Examples of such property may include, but are not limited 54
to, wind chargers, windmills, wind turbines, wind towers, 55
and associated electrical equipment such as inverters, pad 56
mount transformers, power lines, storage equipment directly 57
associated with wind generation assets, and substations. 58
(3) The real or tangible personal property referenced 59
in subdivision (1) of this subsection shall also include all 60
equipment whose sole purpose is to support the integration 61
of a solar generation asset into an existing system. 62
Examples of such property may include, but are not limited 63
to, solar panels, solar panel mounting racks, and associated 64
electrical equipment such as inverters, battery packs, power 65
meters, power lines, storage equipment directly associated 66
with solar generation assets, and substations. 67
4. For any real or tangible personal property 68
associated with a generation project which was originally 69
constructed utilizing financing authorized under chapter 100 70
for construction, upon the transfer of ownership of such 71
property to a public utility, such property shall be valued 72
and taxed by local authorities having jurisdiction under the 73
provisions of chapter 137 and any other relevant provisions 74
of law. The method of taxation prescribed in subsection 2 75
of section 153.030 and subsection 1 of this section shall 76
not apply to such property. 77
393.172. By March 31, 2027, the public service 1
commission shall adopt rules applicable to electrical 2
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corporations that require the entity constructing an 3
electric transmission line under subsection 1 of section 4
393.170 for which permission is sought from the commission 5
on or after the effective date of this section to adhere to 6
standards to be adopted by such rules relating to 7
construction activities occurring partially or wholly on 8
privately owned agricultural land. Such standards shall 9
address, at a minimum, landowner communication expectations, 10
expectations with respect to transmission structure design 11
and placement, wet weather construction and remediation 12
practices, agricultural mitigation and restoration 13
practices, construction-related tree and brush clearing, 14
expectations concerning the use and restoration of field 15
entrances and temporary roads, and best practices with 16
respect to erosion prevention. Any rule or portion of a 17
rule, as that term is defined in section 536.010, that is 18
created under the authority delegated in this section shall 19
become effective only if it complies with and is subject to 20
all of the provisions of chapter 536 and, if applicable, 21
section 536.028. This section and chapter 536 are 22
nonseverable and if any of the powers vested with the 23
general assembly pursuant to chapter 536 to review, to delay 24
the effective date, or to disapprove and annul a rule are 25
subsequently held unconstitutional, then the grant of 26
rulemaking authority and any rule proposed or adopted after 27
August 28, 2026, shall be invalid and void. 28
393.1120. 1. The total amount of real property 1
associated with all solar energy projects that are 2
established in any one county in this state shall not exceed 3
an amount greater than two percent of all cropland in such 4
county, as determined by the most recent U.S. Department of 5
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Agriculture Census of Agriculture, except as authorized 6
under this section. 7
2. The county commission or other authorized governing 8
body may increase the percentage of cropland under 9
subsection 1 of this section by order, ordinance, 10
regulation, or a vote of the residents of the county. 11
3. Any resident of the county shall have standing to 12
bring suit in a circuit court of proper venue to enforce the 13
provisions of subsection 1 of this section against a solar 14
energy project developer if he or she believes that the cap 15
under subsection 1 of this section has been met. 16
4. For all solar energy projects built on or after 17
January 1, 2027, such project shall be subject to setback 18
distances of at least one thousand feet to the nearest 19
property boundary, including a residence, church, or school 20
in existence at the time of construction. Such distances 21
shall not apply to homeowners who have received a written 22
agreement that has been signed by all affected property 23
owners within the setback distance. This subsection shall 24
not apply to solar energy projects built and operating at 25
capacity on or before December 31, 2026. 26
5. A solar energy company shall secure, through 27
purchase or contract, all property rights or easements 28
necessary for transmission and interconnection for the solar 29
energy project to connect to the electrical grid prior to 30
beginning construction of the solar energy project. 31
523.010. 1. In case land, or other property, is 1
sought to be appropriated by any road, railroad, street 2
railway, telephone, telegraph or any electrical corporation 3
organized for the manufacture or transmission of electric 4
current for light, heat or power, including the 5
construction, when that is the case, of necessary dams and 6
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appurtenant canals, flumes, tunnels and tailraces and 7
including the erection, when that is the case, of necessary 8
electric steam powerhouses, hydroelectric powerhouses and 9
electric substations or any oil, pipeline or gas corporation 10
engaged in the business of transporting or carrying oil, 11
liquid fertilizer solutions, or gas by means of pipes or 12
pipelines laid underneath the surface of the ground, or 13
other corporation created under the laws of this state for 14
public use, and such corporation and the owners cannot agree 15
upon the proper compensation to be paid, or in the case the 16
owner is incapable of contracting, be unknown, or be a 17
nonresident of the state, such corporation may apply to the 18
circuit court of the county of this state where such land or 19
any part thereof lies by petition setting forth the general 20
directions in which it is desired to construct its road, 21
railroad, street railway, telephone, or telegraph line or 22
electric line, including, when that is the case, the 23
construction and maintenance of necessary dams and 24
appurtenant canals, tunnels, flumes and tailraces and, when 25
that is the case, the appropriation of land submerged by the 26
construction of such dam, and including the erection and 27
maintenance, when that is the case, of necessary electric 28
steam powerhouses, hydroelectric powerhouses and electric 29
substations, or oil, pipeline, liquid fertilizer solution 30
pipeline, or gas line over or underneath the surface of such 31
lands, a description of the real estate, or other property, 32
which the company seeks to acquire; the names of the owners 33
thereof, if known; or if unknown, a pertinent description of 34
the property whose owners are unknown and praying the 35
appointment of three disinterested residents of the county, 36
as commissioners, or a jury, to assess the damages which 37
such owners may severally sustain in consequence of the 38
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establishment, erection and maintenance of such road, 39
railroad, street railway, telephone, telegraph line, or 40
electrical line including damages from the construction and 41
maintenance of necessary dams and the condemnation of land 42
submerged thereby, and the construction and maintenance of 43
appurtenant canals, flumes, tunnels and tailraces and the 44
erection and maintenance of necessary electric steam 45
powerhouses, hydroelectric powerhouses and electric 46
substations, or oil, pipeline, or gas line over or 47
underneath the surface of such lands; to which petition the 48
owners of any or all as the plaintiff may elect of such 49
parcels as lie within the county or circuit may be made 50
parties defendant by names if the names are known, and by 51
the description of the unknown owners of the land therein 52
described if their names are unknown. 53
2. If the proceedings seek to affect the lands of 54
persons under conservatorship, the conservators must be made 55
parties defendant. If the present owner of any land to be 56
affected has less estate than a fee, the person having the 57
next vested estate in remainder may at the option of the 58
petitioners be made party defendant; but if such 59
remaindermen are not made parties, their interest shall not 60
be bound by the proceedings. 61
3. It shall not be necessary to make any persons party 62
defendants in respect to their ownership unless they are 63
either in actual possession of the premises to be affected 64
claiming title or having a title of the premises appearing 65
of record upon the proper records of the county. 66
4. Except as provided in subsection 5 of this section, 67
nothing in this chapter shall be construed to give a public 68
utility, as defined in section 386.020, or a rural electric 69
cooperative, as provided in chapter 394, the power to 70
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condemn property which is currently used by another provider 71
of public utility service, including a municipality or a 72
special purpose district, when such property is used or 73
useful in providing utility services, if the public utility 74
or cooperative seeking to condemn such property, directly or 75
indirectly, will use or proposes to use the property for the 76
same purpose, or a purpose substantially similar to the 77
purpose for which the property is being used by the provider 78
of the public utility service. 79
5. A public utility or a rural electric cooperative 80
may only condemn the property of another provider of public 81
utility service, even if the property is used or useful in 82
providing utility services by such provider, if the 83
condemnation is necessary for the public purpose of 84
acquiring a nonexclusive easement or right-of-way across the 85
property of such provider and only if the acquisition will 86
not materially impair or interfere with the current use of 87
such property by the utility or cooperative and will not 88
prevent or materially impair such provider of public utility 89
service from any future expansion of its facilities on such 90
property. 91
6. If a public utility or rural electric cooperative 92
seeks to condemn the property of another provider of public 93
utility service, and the conditions in subsection 4 of this 94
section do not apply, this section does not limit the 95
condemnation powers otherwise possessed by such public 96
utility or rural electric cooperative. 97
7. Suits in inverse condemnation or involving 98
dangerous conditions of public property against a municipal 99
corporation established under Article VI, Section 30(a) of 100
the Missouri Constitution shall be brought only in the 101
county where such land or any part thereof lies. 102
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8. For purposes of this chapter, the authority for an 103
electrical corporation as defined in section 386.020, except 104
for an electrical corporation operating under a cooperative 105
business plan as described in section 393.110, to condemn 106
property for purposes of constructing an electric plant 107
subject to a certificate of public convenience and necessity 108
under subsection 1 of section 393.170 shall not extend to 109
the construction of a merchant transmission line with 110
Federal Energy Regulatory Commission negotiated rate 111
authority unless such line has a substation or converter 112
station located in Missouri which is capable of delivering 113
an amount of its electrical capacity to electrical customers 114
in this state that is greater than or equal to the 115
proportionate number of miles of the line that passes 116
through the state. The provisions of this subsection shall 117
not apply to applications filed pursuant to section 393.170 118
prior to August 28, 2022. 119
9. For the purposes of this chapter, the authority of 120
any corporation set forth in subsection 1 of this section to 121
condemn property shall not extend to: 122
(1) The construction or erection of any plant, tower, 123
panel, or facility that utilizes, captures, or converts wind 124
or air currents to generate or manufacture electricity; or 125
(2) The construction or erection of any plant, tower, 126
panel, or facility that utilizes, captures, or converts the 127
light or heat generated by the sun to generate or 128
manufacture electricity. 129
10. Subject to the provisions of subsection 8 of this 130
section, but notwithstanding the provisions of subsection 9 131
of this section to the contrary, the authority of any 132
corporation set forth in subsection 1 of this section to 133
condemn property shall extend to acquisition of rights 134
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needed to construct, operate, and maintain collection lines, 135
distribution lines, transmission lines, communications 136
lines, substations, switchyards, and other facilities needed 137
to collect and deliver energy generated or manufactured by 138
the facilities described in subsection 9 of this section to 139
the distribution or transmission grid. 140
Section B. Because of the need to ensure that solar 1
farms being currently constructed do not cause disruption to 2
adjoining properties, the enactment of section 67.5350 of 3
this act is deemed necessary for the immediate preservation 4
of the public health, welfare, peace, and safety, and is 5
hereby declared to be an emergency act within the meaning of 6
the constitution, and the enactment of section 67.5350 of 7
this act shall be in full force and effect upon its passage 8
and approval. 9
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