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