Missouri Constitution
Article X - Taxation
Section 4(c) Assessment, levy, collection and distribution of tax on intangibles.
Universal Citation: MO Const art X § 4(c)
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, to the counties and other political subdivisions of their origin, in proportion to the respective local rates of levy.
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