Article X — Taxation
40 sections · 0 paragraphs in this article.
Mo. Const. art. X, § 1 Taxing power—exercise by state and local governments
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The taxing power may be exercised by the general assembly for state purposes, and by counties and other political subdivisions under power granted to them by the general assembly for county, municipal and other corporate purposes.
Mo. Const. art. X, § 2 Inalienability of power to tax
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The power to tax shall not be surrendered, suspended or contracted away, except as authorized by this constitution.
Mo. Const. art. X, § 3 Limitation of taxation to public purposes—uniformity—general laws—time for payment of taxes—valuation
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Taxes may be levied and collected for public purposes only, and shall be uniform upon the same class or subclass of subjects within the territorial limits of the authority levying the tax. All taxes shall be levied and collected by general laws and shall be payable during the fis…
Mo. Const. art. X, § 4(a) Classification of taxable property—taxes on franchises, incomes, excises and licenses
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All taxable property shall be classified for tax purposes as follows: class 1, real property; class 2, tangible personal property; class 3, intangible personal property. The general assembly, by general law, may provide for further classification within classes 2 and 3, based sol…
Mo. Const. art. X, § 4(d) Income tax laws, may incorporate federal laws by reference—rates, how set
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In enacting any law imposing a tax on or measured by income, the general assembly may define income by reference to provisions of the laws of the United States as they may be or become effective at any time or from time to time, whether retrospective or prospective in their opera…
Mo. Const. art. X, § 4(c) Assessment, levy, collection and distribution of tax on intangibles
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All taxes on property in class 3 and its subclasses, and the tax under any other form of taxation substituted by the general assembly for the tax on bank shares, shall be assessed, levied and collected by the state and returned as provided by law, less two percent for collection,…
Mo. Const. art. X, § 4(b) Basis of assessment of tangible property—real property—taxation of intangibles—limitations
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Property in classes 1 and 2 and subclasses of those classes, shall be assessed for tax purposes at its value or such percentage of its value as may be fixed by law for each class and for each subclass. Property in class 3 and its subclasses shall be taxed only to the extent autho…
Mo. Const. art. X, § 5 Taxation of railroads
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All railroad corporations in this state, or doing business therein, shall be subject to taxation for state, county, school, municipal and other purposes, on the real and personal property owned or used by them, and on their gross earnings, their net earnings, their franchises and…
Mo. Const. art. X, § 6(b) Intangible property exempt from taxation, when—local governments may be reimbursed, when
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The general assembly may by general law exempt from taxation all intangible property, including taxation on the yield thereof, when owned by: Any such law may provide for approximate reimbursement to the various political subdivisions, by the state, of revenues lost because of th…
Mo. Const. art. X, § 6(a) Homestead exemption authorized
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The general assembly may provide that a portion of the assessed valuation of real property actually occupied by the owner or owners thereof as a homestead, be exempted from the payment of taxes thereon, in such amounts and upon such conditions as may be determined by law, and the…
Mo. Const. art. X, § 6 Property exempt from taxation
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Mo. Const. art. X, § 7 Relief from taxation—forest lands—obsolete, decadent, or blighted areas—limitations—exception
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For the purpose of encouraging forestry when lands are devoted exclusively to such purpose, and the reconstruction, redevelopment, and rehabilitation of obsolete, decadent, or blighted areas, the general assembly by general law may provide for such partial relief from taxation of…
Mo. Const. art. X, § 8 Limitation on state tax rate on tangible property
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The state tax on real and tangible personal property, exclusive of the tax necessary to pay any bonded debt of the state, shall not exceed ten cents on the hundred dollars assessed valuation.
Mo. Const. art. X, § 9 Immunity of private property from sale for municipal debts
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Private property shall not be taken or sold for the payment of the corporate debt of a municipal corporation.
Mo. Const. art. X, § 10(c) Reduction in rates of levy may be required by law
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The general assembly may require by law that political subdivisions reduce the rate of levy of all property taxes the subdivisions impose whether the rate of levy is authorized by this constitution or by law. The general assembly may by law establish the method of increasing redu…
Mo. Const. art. X, § 10(a) Exclusion of state from local taxation for local purposes
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Except as provided in this constitution, the general assembly shall not impose taxes upon counties or other political subdivisions or upon the inhabitants or property thereof for municipal, county or other corporate purposes.
Mo. Const. art. X, § 10(b) State aid for local purposes
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Nothing in this constitution shall prevent the enactment of general laws directing the payment of funds collected for state purposes to counties or other political subdivisions as state aid for local purposes.
Mo. Const. art. X, § 11(b) Limitations on local tax rates
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Any tax imposed upon such property by municipalities, counties or school districts, for their respective purposes, shall not exceed the following annual rates:
Mo. Const. art. X, § 11(g) Operating levy for Kansas City school district may be set by school board
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The school board of any school district whose operating levy for school purposes for the 1995 tax year was established pursuant to a federal court order may establish the operating levy for school purposes for the district at a rate that is lower than the court-ordered rate for t…
Mo. Const. art. X, § 11(c) Increase of tax rate by popular vote—further limitation by law—exceptions to limitation
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In all municipalities, counties and school districts the rates of taxation as herein limited may be increased for their respective purposes when the rate and purpose of the increase are submitted to a vote and two-thirds of the qualified electors voting thereon shall vote therefo…
Mo. Const. art. X, § 11(f) Authorization of local taxes other than ad valorem taxes
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Nothing in this constitution shall prevent the enactment of any general law permitting any county or other political subdivision to levy taxes other than ad valorem taxes for its essential purposes.
Mo. Const. art. X, § 11(d) Tax rate in St. Louis for county purposes
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The city of St. Louis may levy for county purposes, in addition to the municipal rates herein provided, a rate not exceeding the rate allowed for county purposes.
Mo. Const. art. X, § 11(e) Exclusion of bonded debt from limitations on tax rates
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The foregoing limitations on rates shall not apply to taxes levied for the purpose of paying any bonded debt.
Mo. Const. art. X, § 11(a) Taxing jurisdiction of local governments—limitation on assessed valuation
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Taxes may be levied by counties and other political subdivisions on all property subject to their taxing power, but the assessed valuation therefor in such other political subdivisions shall not exceed the assessed valuation of the same property for state and county purposes.
Mo. Const. art. X, § 12(a) Additional tax rates for county roads and bridges—road districts—reduction in rate may be required, how
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In addition to the rates authorized in section 11 for county purposes, the county court in the several counties not under township organization, the township board of directors in the counties under township organization, and the proper administrative body in counties adopting an…
Mo. Const. art. X, § 12(b) Refund of road and bridge taxes
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Nothing in this section shall prevent the refund of taxes collected hereunder to cities and towns for road and bridge purposes.
Mo. Const. art. X, § 13 Tax sales—limitations—contents of notices
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No real property shall be sold for state, county or city taxes without judicial proceedings, unless the notice of sale shall contain the names of all record owners thereof, or the names of all owners appearing on the land tax book, and all other information required by law.
Mo. Const. art. X, § 14 Equalization commission—appointment—duties
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The general assembly shall establish a commission, to be appointed by the governor by and with the advice and consent of the senate, to equalize assessments as between counties and, under such rules as may be prescribed by law, to hear appeals from local boards in individual case…
Mo. Const. art. X, § 15 Definition of "other political subdivision"
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The term "other political subdivision," as used in this article, shall be construed to include townships, cities, towns, villages, school, road, drainage, sewer and levee districts and any other public subdivision, public corporation or public quasi-corporation having the power t…
Mo. Const. art. X, § 16 Taxes and state spending to be limited—state to support certain local activities—emergency spending and bond payments to be authorized
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Property taxes and other local taxes and state taxation and spending may not be increased above the limitations specified herein without direct voter approval as provided by this constitution. The state is prohibited from requiring any new or expanded activities by counties and o…
Mo. Const. art. X, § 17 Definitions
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As used in sections 16 through 24 of Article X:
Mo. Const. art. X, § 18(e) Voter approval required for taxes or fees, when, exceptions—compliance procedure
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Mo. Const. art. X, § 18 Limitation on taxes which may be imposed by general assembly—exclusions—refund of excess revenue—adjustments authorized
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Mo. Const. art. X, § 19 Limits may be exceeded, when, how
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The revenue limit of section 18 of this article may be exceeded only if all of the following conditions are met: (1) The governor requests the general assembly to declare an emergency; (2) the request is specific as to the nature of the emergency, the dollar amount of the emergen…
Mo. Const. art. X, § 20 Limitation on state expenses
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No expenses of state government shall be incurred in any fiscal year which exceed the sum of the revenue limit established in sections 18 and 19 of this article plus federal funds and any surplus from a previous fiscal year.
Mo. Const. art. X, § 21 State support to local governments not to be reduced, additional activities and services not be imposed without full state funding
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The state is hereby prohibited from reducing the state financed proportion of the costs of any existing activity or service required of counties and other political subdivisions. A new activity or service or an increase in the level of any activity or service beyond that required…
Mo. Const. art. X, § 22 Political subdivisions to receive voter approval for increases in taxes and fees—rollbacks may be required—limitation not applicable to taxes for bonds
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Mo. Const. art. X, § 23 Taxpayers may bring actions for interpretations of limitations
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Notwithstanding other provisions of this constitution or other law, any taxpayer of the state, county, or other political subdivision shall have standing to bring suit in a circuit court of proper venue and additionally, when the state is involved, in the Missouri supreme court, …
Mo. Const. art. X, § 24 Voter approval requirements not exclusive—self-enforceability
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Mo. Const. art. X, § 25 Sale or transfer of homes or other real estate, prohibition on imposition of any new taxes, when
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After the effective date of this section, the state, counties, and other political subdivisions are hereby prevented from imposing any new tax, including a sales tax, on the sale or transfer of homes or any other real estate.