Missouri Constitution Section

Article X
TAXATION
Section 11a
November 14, 2016
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Taxing jurisdiction of local governments--limitation on assessed valuation.

Section 11(a). Taxes may be levied by counties and other political subdivisions on all property subject to their taxing power, but the assessed valuation therefor in such other political subdivisions shall not exceed the assessed valuation of the same property for state and county purposes.

Source: Const. of 1875, Art. X, § 11 (Amended November 3, 1942).


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