Manzara v. State
Annotate this CaseTwo taxpayers filed a petition for declaratory judgment challenging the constitutional validity of Mo. Rev. Stat. 99.1205, the Distressed Areas Land Assemblage Tax Credit Act. The taxpayers claimed that the tax credits provided by the Act constituted an unconstitutional grant or lending of public money to private persons, associations, or corporations. The trial court declined to enter declaratory judgment, concluding that the taxpayers did not have standing to challenge the statute. On appeal, the taxpayers argued they had standing because the tax credits were direct expenditures of funds generated through taxation and that the tax credits given under the Act were unconstitutional. The Supreme Court affirmed, concluding (1) the taxpayers did not meet their burden to prove they had standing to bring a challenge to the statute as the issuance of tax credits does not constitute a direct expenditure of funds generated through taxation, and (2) in accordance with Arizona Christian School Tuition Organization v. Winn, tax credits are not government expenditures and any effect on taxpayers in general is "merely speculative."
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.