386.371. All taxes and costs of financing taxes which arepaid subsequent to August 1, 1992, by a public utility, asdefined in chapter 386, RSMo, on real property in the rate baseof the public utility caused by a reclassification of personalproperty to real property may be recoverable in the service ratesof the public utility, and the public service commission shallutilize administrative remedies available to it under statute andprevious commission orders to consider the recoverability of suchtax rates.
(L. 1991 H.B. 608 ยง 1)*Transferred 1993; formerly 368.371