Mo. Rev. Stat. § 386.371

All taxes and costs of financing taxes which are paid subsequent to August 1, 1992, by a public utility, as defined in chapter 386, on real property in the rate base of the public utility caused by a reclassification of personal property to real property may be recoverable in the service rates of the public utility, and the public service commission shall utilize administrative remedies available to it under statute and previous commission orders to consider the recoverability of such tax rates.