Terms Used In Missouri Laws 254.120

  • Forest croplands: those lands devoted exclusively to growing wood and timber, except for such other uses as shall be approved by the commission by regulations and which are tendered to the commission by any person and accepted and classified by the commission as such. See Missouri Laws 254.020
  • Person: any individual, male or female, singular or plural, of whatever age. See Missouri Laws 254.020
  • Property: includes real and personal property. See Missouri Laws 1.020

The assessor shall not increase the valuation of property other than forest lands owned by any person so as to make up for loss of taxable property value because of the forest croplands tax relief provided for in this chapter.