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Effective 02 Sep 1976, see footnote bottom

  X Section 7.  Relief from taxation — forest lands — obsolete, decadent, or blighted areas — limitations — exception. — For the purpose of encouraging forestry when lands are devoted exclusively to such purpose, and the reconstruction, redevelopment, and rehabilitation of obsolete, decadent, or blighted areas, the general assembly by general law may provide for such partial relief from taxation of the lands devoted to any such purpose, and of the improvements thereon, by such method or methods, for such period or periods of time, not exceeding twenty-five years in any instance, and upon such terms, conditions, and restrictions as it may prescribe; provided, however, that in the case of forest lands, the limitation of twenty-five years herein described shall not apply.

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Source: Const. of 1945 (Amended August 3, 1976).

(1954) Section 353.110 is authorized by § 7, Art. X of the Const. and does not conflict with § 6, Art. X. Land Clearance for Redevelopment Auth. v. City of St. Louis (Mo.), 270 S.W.2d 58.

(1976) The exemption of not-for-profit cemeteries from taxation is from general taxes and not from special tax bills. Lakewood Park Cemetery Assn. v. Met. St. Louis Sewer Dist. (Mo.), 530 S.W.2d 240.


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