Missouri Revised Statutes Title XXIII. Corporations, Associations and Partnerships § 353.190. Real property tax abatement not to apply, excursion gambling boats

For projects related to any riverfront development designed to enhance the location of an excursion gambling boat licensed under the provisions of section 313.800 to 313.850, real property tax abatement under chapter 353 shall not apply for each year of the redevelopment project to the assessed value of the real property for taxes due and payable during the calendar year preceding the calendar year during which a redevelopment corporation acquires title to such real property, but shall apply to any increase in the assessed value of such property after the acquisition of the real property by a redevelopment corporation.