Mo. Rev. Stat. » Chapter 349
Missouri Revised Statutes

Mo. Rev. Stat. § 349.090 (2026)

Projects not tax exempt, exceptions

✓ laws through the 2026 session (checked Sept. 2026)
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  349.090.  Projects not tax exempt, exceptions — bond and note interest is exempt, exception. — Projects acquired, constructed, reconstructed, enlarged, improved, furnished, equipped, maintained, repaired, operated, leased, financed or sold by the corporation pursuant to sections 349.010 to 349.100 shall be subject to all real and tangible personal property taxes and assessments of the state of Missouri, and any county, municipality or any governmental subdivision thereof except hospitals which are exempt from taxation under Article X, Section 6 (1) of the Constitution of the State of Missouri, or other projects which are exempted or relieved from such real property taxes and assessments pursuant to any constitutional or statutory provision.  Bonds and notes of the corporation are declared to be issued for an essential public and governmental purpose and to be public instrumentalities, and interest thereon and income therefrom shall be exempt from taxation except for death and gift taxes on transfers.

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(L. 1977 S.B. 267 § 17, A.L. 1984 S.B. 434, A.L. 1985 S.B. 282)

Notes of Decisions
Cited in 3 cases, 1978–2014 · leading case: Centerre Bank of Crane v. Dir. of Revenue, 744 S.W.2d 754 (Mo. 1988).
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Centerre Bank of Crane v. Dir. of Revenue, 744 S.W.2d 754 (Mo. 1988). · cites it 3× “075, RSMo, relating to the Environmental Improvement Authority; Section 349.090, RSMo 1986, relating to Industrial Development Corporations and Section 360.”
State ex rel. Jardon v. Indus. Dev. Auth., 570 S.W.2d 666 (Mo. 1978). · cites it 2× “” § 349.090. Point I Relator first contends that the Act unlawfully attempts to circumvent the restrictions of Art.”
Cromeans v. Morgan Keegan & Co., 1 F. Supp. 3d 994 (W.D. Mo. 2014). · cites it 3× “” Mo.Rev.Stat. § 349.090. Likewise, the law concerning industrial development corporations, such as the IDA, begins by declaring that each municipality “shall have the power to spend its funds to promote commercial and industrial development and, in order to achieve such…”
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