Missouri Constitution Section

Article X
TAXATION
Section 23
November 14, 2016
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Taxpayers may bring actions for interpretations of limitations.

Section 23. Notwithstanding other provisions of this constitution or other law, any taxpayer of the state, county, or other political subdivision shall have standing to bring suit in a circuit court of proper venue and additionally, when the state is involved, in the Missouri supreme court, to enforce the provisions of sections 16 through 22, inclusive, of this article and, if the suit is sustained, shall receive from the applicable unit of government his costs, including reasonable attorneys' fees incurred in maintaining such suit.

(Adopted November 4, 1980).


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