1Taxing power — exercise by state and local governments2Inalienability of power to tax3Limitation of taxation to public purposes — uniformity — general laws — time for payment of taxes — valuation4(a)Classification of taxable property — taxes on franchises, incomes, excises and licenses4(b)Basis of assessment of tangible property — real property — taxation of intangibles — limitations4(c)Assessment, levy, collection and distribution of tax on intangibles4(d)Income tax laws, may incorporate federal laws by reference — rates, how set5Taxation of railroads6Property exempt from taxation6(a)Homestead exemption authorized6(b)Intangible property exempt from taxation, when — local governments may be reimbursed, when7Relief from taxation — forest lands — obsolete, decadent, or blighted areas — limitations — exception8Limitation on state tax rate on tangible property9Immunity of private property from sale for municipal debts10(a)State prohibited from imposing local taxes for local purposes10(b)State aid for local purposes10(c)Reduction in rates of levy may be required by law11(a)Taxing jurisdiction of local governments — limitation on assessed valuation11(b)Limitations on local tax rates11(c)Increase of tax rate by popular vote — further limitation by law — exceptions to limitation11(d)Tax rate in St. Louis for county purposes11(e)Exclusion of bonded debt from limitations on tax rates11(f)Authorization of local taxes other than ad valorem taxes11(g)Operating levy for Kansas City school district may be set by school board12(a)Additional tax rates for county roads and bridges — road districts — reduction in rate may be required, how12(b)Refund of road and bridge taxes13Tax sales — limitations — contents of notices14Equalization commission — appointment — duties15Definition of "other political subdivision"16Taxes and state spending to be limited — state to support certain local activities — emergency spending and bond payments to be authorized17Definitions18Limitation on taxes which may be imposed by general assembly — exclusions — refund of excess revenue — adjustments authorized18(e)Voter approval required for taxes or fees, when, exceptions — compliance procedure, remedies19Limits may be exceeded, when, how20Limitation on state expenses21State support to local governments not to be reduced, additional activities and services not to be imposed without full state funding22Political subdivisions to receive voter approval for increases in taxes and fees — rollbacks may be required — limitation not applicable to taxes for bonds23Taxpayers may bring actions for interpretations of limitations24Voter approval requirements not exclusive — self-enforceability25Sale or transfer of homes or other real estate, prohibition on imposition of any new taxes, when26Prohibition on new or local sales, use, or other similar transaction-based tax not subject to such tax as of January 1, 2015