172.273. Research, development and office park projects established, when--procedure--curators' powers--real property exempt from zoning, ordinances and property tax--permits, licenses and certifi
Research, development and office park projects established,when--procedure--curators' powers--real property exempt fromzoning, ordinances and property tax--permits, licenses andcertificates may be issued, when, application of sovereign andofficial immunity and public duty doctrines.
172.273. 1. The curators of the University of Missouri may establishresearch, development and office park projects, in order to promotecooperative relationships and to provide for shared resources betweenprivate individuals, companies and corporations, and the University ofMissouri, for the advancement of the university in carrying out itseducational mission and such projects are declared to be in furtherance ofthe purposes of the university.
2. The curators may, in connection with such projects, enter intowritten, mutually binding leases or agreements with individuals,businesses, corporations, and professional firms participating in theproject for the purpose of expanding business and professionalopportunities for students, faculty and graduates of the university and ofthe area it serves, and for making available to the university theresources and expertise of the business and professional entitiesparticipating in the project.
3. The curators may purchase necessary land and may purchase andconstruct or arrange for or permit the construction of any necessaryfacilities for such projects, may utilize the power of eminent domain, andmay in any other manner acquire and accept in the name of the curators ofthe University of Missouri suitable land and facilities for such projects,and may enter into business arrangements, including long-term leases, forthe development thereof. The curators may also acquire options upon landsto be purchased. Lands and improvements utilized as a part of suchprojects, so long as they remain a part of a project, shall not be subjectto local zoning or local regulatory ordinances; provided that if theproject is located within a city or county, the university is required toconsult with the city or county, prior to board of curators' approval ofthe master development plan or substantial amendments thereto. The city orcounty plan commission may hold and complete a public hearing on such planwithin forty-five days of submission to the city or county and the city orcounty within fifteen days thereafter may issue its advisoryrecommendations to the curators. The curators may in their sole discretionrequire that project development conform to the planning, transportation,environmental, health and safety requirements of such city or county.Interests in property included in such projects may be conveyed as needed,without passage of a concurrent resolution as provided by the provisions ofsection 172.020. The utilization of the real property, as provided insubsection 1 of this section, is hereby deemed to be a public purpose andin furtherance of the purposes of the university. Provided such land isowned by the university, no leasehold or other interest therein, bywhomsoever held, shall be separately assessed or taxed, and such realproperty as a whole shall be deemed the property of the curators of theUniversity of Missouri and be exempt from all forms of property tax.
4. For the purpose of developing and operating the project, thecurators may enter into cooperative agreements, including leases, in thesame manner and to the same extent that political subdivisions areauthorized to enter into such agreements by the provisions of section70.220, RSMo.
5. Whenever the curators' acquisition of land for such a research,development and office park project will result in displacement, relocationassistance and monetary benefits identical to those provided by subchapterII of the Uniform Relocation Assistance and Real Property AcquisitionPolicies Act of 1970, 42 U.S.C. 4621 et seq., and its implementingregulations shall be afforded to each displaced occupant or entity.
6. Notwithstanding the exemption of the curators of the University ofMissouri from municipal regulation and the provisions of subsection 3 ofthis section, any entity acting pursuant to a lease or cooperativeagreement with the curators may request that permits, licenses andcertificates be issued by a city or county where a project is to be locatedin order to aid in the construction, operation and financing of suchproject. Such permits, licenses and certificates may be issued by the cityor county after review and approval of plans submitted by an architect orengineer licensed to practice in the state of Missouri. Any entity mayalso request that inspections be conducted by such city or county if suchactivities are normally performed by the city or county in the enforcementof its building code.
7. Such doctrines of sovereign and official immunity and the publicduty doctrines as now exist for the issuance of permits, licenses,certificates and performance of inspections shall apply to any city, countyor official or employee thereof issuing permits, licenses, and certificatesor performing inspections pursuant thereto with respect to any claimbrought for damages as a result of the wrongful or negligent issuance ofsuch permit, license or certificate or the performance of inspections.
8. The exemption from assessment and taxation provided by subsection3 of this section for leaseholds in property owned by the university in aresearch park project shall not be available for leases entered into fromand after August 28, 1996. Notwithstanding the foregoing and any provisionof this section to the contrary, all leaseholds in property in such parksleased by the university to tenants for research, development, office orany other nonrecreational use prior to August 28, 1996, includingleaseholds created after August 28, 1996, under options or similar rightswhich were granted prior to January 1, 1996, shall be exempt fromassessment and taxation for the term of such lease, provided thatleaseholds in property used for recreational purposes shall be subject toassessment and taxation as determined by the assessor of the localpolitical subdivision, and all lands and improvements in such parks, bywhomsoever owned.
(L. 1986 S.B. 657 § 1, A.L. 1988 H.B. 1456 merged with S.B. 820, A.L. 1996 H.B. 1237)(1997) St. Charles County Board of Equalization must presume that statute is constitutional and determine the exemption issue accordingly. Missouri Bluffs Golf Joint Venture v. St. Charles County Board of Equalization, 934 S.W.2d 752 (Mo.App.E.D.).
(2000) Exemption from property tax of leasehold interests in research, development and office park projects leased by University of Missouri violates article X, section 6 of the Missouri Constitution. St. Charles County v. Curators of the University of Missouri, 25 S.W.3d 159 (Mo.banc).
(2003) Property formerly exempted by section declared unconstitutional were omitted properties under section 138.380, RSMo, and could also be assessed for taxes for the year in which the decision declaring the section unconstitutional was issued. Nike IHM, Inc. v. Zimmerman, 122 S.W.3d 615 (Mo.App.E.D.).