Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 30 - State Tax Commission › Chapter 4 - Agricultural Land Productive Values › Section 12 CSR 30-4.010 - Agricultural Land Productive Values

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule complies with the requirement of
				  section 137.021, RSMo, to publish a
				  range of productive values for agricultural and horticultural land for the
				  ensuing tax year.
(1)
				Agricultural Land Grades and Values. The following are definitions of
				agricultural land grades and the productive values of each:
(A) Grade #1. This is prime agricultural
				land. Condition of soils is highly favorable with no limitations that restrict
				their use. Soils are deep, nearly level (zero to two percent (0-2%) slope) or
				gently sloping with low erosion hazard and not subject to damaging overflow.
				Soils that are consistently wet and poorly drained are not placed in Grade #1.
				They are easily worked and produce dependable crop yields with ordinary
				management practices to maintain productivity-both soil fertility and soil
				structure. They are adapted to a wide variety of crops and suited for intensive
				cropping. Use value: one thousand thirty-five dollars ($1,035);
(B) Grade #2. These soils are less desirable
				in one (1) or more respects than Grade #1 and require careful soil management,
				including some conservation practices on upland to prevent deterioration. This
				grade has a wide range of soils and minimum slopes (mostly zero to five percent
				(0-5%)) that result in less choice of either crops or management practices.
				Primarily bottomland and best upland soils. Limitations-
1. Low to moderate susceptibility to
				erosion;
2. Rare damaging overflows
				(once in five to ten (5-10) years); and
3. Wetness correctable by drainage. Use
				value: eight hundred fifty dollars ($850);
(C) Grade #3. Soils have more restrictions
				than Grade #2. They require good management for best results. Conservation
				practices are generally more difficult to apply and maintain. Primarily good
				upland and some bottomland with medium productivity. Limitations-
1. Gentle slope (two to seven percent
				(2-7%));
2. Moderate susceptibility
				to erosion;
3. Occasional damaging
				overflow (once in three to five (3-5) years) of Grades #1 and #2 bottomland;
				and
4. Some bottomland soils have
				slow permeability, poor drainage, or both. Use value: six hundred forty-five
				dollars ($645);
(D) Grade
				#4. Soils have moderate limitations to cropping that generally require good
				conservation practices. Crop rotation normally includes some small grain (for
				example, wheat or oats), hay, or both. Soils have moderately rolling slopes and
				show evidence of serious erosion. Limitations-
1. Moderate slope (four to ten percent
				(4-10%));
2. Grade #1 bottomland
				subject to frequent damaging flooding (more often than once in two (2) years),
				or Grades #2 and #3 bottomland subject to occasional damaging flooding (once
				every three to five (3-5) years);
3. Poor drainage in some cases; and
4. Shallow soils, possibly with claypan or
				hardpan. Use value: four hundred five dollars ($405);
(E) Grade #5. Soils are not suited to
				continuous cultivation. Crop rotations contain increasing proportions of small
				grain (for example, wheat or oats), hay, or both. Upland soils have moderate to
				steep slopes and require conservation practices. Limitations-
1. Moderate to steep slopes (eight to twenty
				percent (8-20%));
2. Grades #2 and
				#3 bottomland subject to frequent damaging flooding (more than once in two (2)
				years) and Grade #4 bottomland subject to occasional damaging flooding;
				and
3. Serious drainage problems
				for some soils. Use value: one hundred and ninety-one dollars
				($191);
(F) Grade #6.
				Soils are generally unsuited for cultivation and are limited largely to pasture
				and sparse woodland. Limitations-
1. Moderate
				to steep slopes (eight to twenty percent (8-20%));
2. Severe erosion hazards present;
3. Grades #3 and #4 bottomland subject to
				frequent damaging flooding (more than once in two (2) years), and Grade #5
				bottomland subject to occasional damaging flooding (once every three to five
				(3-5) years); and
4. Intensive
				management required for crops. Use value: one hundred and forty-seven dollars
				($147);
(G) Grade #7.
				These soils are generally unsuited for cultivation and may have other severe
				limitations for grazing and forestry that cannot be corrected. Limitations-
1. Very steep slopes (over fifteen percent
				(15%));
2. Severe erosion
				potential;
3. Grades #5 and #6
				bottomland subject to frequent damaging flooding (more than once in two (2)
				years);
4. Intensive management
				required to achieve grass or timber productions; and
5. Very shallow topsoil. Use value:
				seventy-three dollars ($73);
(H) Grade #8. Land capable of only limited
				production of plant growth. It may be extremely dry, rough, steep, stony,
				sandy, wet, or severely eroded. Includes rivers, running branches, dry creek,
				and swamp areas. The lands do provide areas of benefit for wildlife or
				recreational purposes. Use value: thirty dollars ($30); and
(I) Definitions. The following are
				definitions of flooding for purposes of this rule:
1. Damaging flooding. A damaging flood is one
				that limits or affects crop production in one (1) or more of the following
				ways:
A. Erosion of the soil;
B. Reduced yields due to plant damage caused
				by standing or flowing water;
C.
				Reduced crop selection due to extended delays in planting and harvesting;
				and
D. Soil damage caused by sand
				and rock being deposited on the land by flood waters;
2. Frequent damaging flooding. Flooding of
				bottomlands that is so frequent that normal row cropping is affected (reduces
				row crop selection); and
3.
				Occasional damaging flooding. Flooding of bottomland that is so infrequent that
				producing normal row crops is not compromised in most years.