Missouri Constitution

Article X
TAXATION
Section 11(a)

August 28, 2007



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 (as amended November 3, 1942).

(1955) Sewer district formed under § 30 of Art. VI of Const. may take the assessment of property by county and city assessors as basis for tax for its general purposes. State on Inf. Dalton v. Metropolitan St. L. Sewer Dist. (Mo.), 275 S.W.2d 225.

(1974) Held, duty of city not to exceed assessed valuation of property for state and county purpose is self-enforcing. Naegele Outdoor Co., Inc. v. Kansas City (Mo.), 509 S.W.2d 128.


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