Mo. Const. art. X – Taxation | Midpage

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Missouri Constitution

Article X

Mo. Const. art. X

Taxation

1Taxing power — exercise by state and local governments 2Inalienability of power to tax 3Limitation of taxation to public purposes — uniformity — general laws — time for payment of taxes — valuation 4(a)Classification of taxable property — taxes on franchises, incomes, excises and licenses 4(b)Basis of assessment of tangible property — real property — taxation of intangibles — limitations 4(c)Assessment, levy, collection and distribution of tax on intangibles 4(d)Income tax laws, may incorporate federal laws by reference — rates, how set 5Taxation of railroads 6Property exempt from taxation 6(a)Homestead exemption authorized 6(b)Intangible property exempt from taxation, when — local governments may be reimbursed, when 7Relief from taxation — forest lands — obsolete, decadent, or blighted areas — limitations — exception 8Limitation on state tax rate on tangible property 9Immunity of private property from sale for municipal debts 10(a)State prohibited from imposing local taxes for local purposes 10(b)State aid for local purposes 10(c)Reduction in rates of levy may be required by law 11(a)Taxing jurisdiction of local governments — limitation on assessed valuation 11(b)Limitations on local tax rates 11(c)Increase of tax rate by popular vote — further limitation by law — exceptions to limitation 11(d)Tax rate in St. Louis for county purposes 11(e)Exclusion of bonded debt from limitations on tax rates 11(f)Authorization of local taxes other than ad valorem taxes 11(g)Operating levy for Kansas City school district may be set by school board 12(a)Additional tax rates for county roads and bridges — road districts — reduction in rate may be required, how 12(b)Refund of road and bridge taxes 13Tax sales — limitations — contents of notices 14Equalization commission — appointment — duties 15Definition of "other political subdivision"16Taxes and state spending to be limited — state to support certain local activities — emergency spending and bond payments to be authorized 17Definitions 18Limitation on taxes which may be imposed by general assembly — exclusions — refund of excess revenue — adjustments authorized 18(e)Voter approval required for taxes or fees, when, exceptions — compliance procedure, remedies 19Limits may be exceeded, when, how 20Limitation on state expenses 21State support to local governments not to be reduced, additional activities and services not to be imposed without full state funding 22Political subdivisions to receive voter approval for increases in taxes and fees — rollbacks may be required — limitation not applicable to taxes for bonds 23Taxpayers may bring actions for interpretations of limitations 24Voter approval requirements not exclusive — self-enforceability 25Sale or transfer of homes or other real estate, prohibition on imposition of any new taxes, when 26Prohibition on new or local sales, use, or other similar transaction-based tax not subject to such tax as of January 1, 2015