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Title X TAXATION AND REVENUE

Chapter 135

previous next Effective - 28 Aug 2004bottom

  135.286.  Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions. — 1.  Notwithstanding any provision of law to the contrary, no revenue-producing enterprise shall receive the state tax exemption, state tax credits, or state tax refund as provided in sections 135.200 to 135.283 for facilities commencing operations on or after January 1, 2005.  This provision is not intended to affect in any way the local real property tax abatement authorized by section 135.215.

  2.  Notwithstanding subsection 4 of section 135.215 to the contrary, if an exemption pursuant to section 135.215 is granted on property prior to the expiration of the twenty-five year anniversary of the designation of the enterprise zone, the property may continue to receive that exemption for up to twenty-five years following the date the exemption on that property was granted, provided that the total number of years of exemption on that property shall not exceed twenty-five.

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(L. 2004 S.B. 1155)


---- end of effective   28 Aug 2004 ----

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