Missouri Constitution

Article X
TAXATION
Section 23

August 28, 2013



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)

(1987) In a suit against a business district to enforce provisions of the Hancock Amendment, it was held that the city in which the district was formed, rather than the district itself, was liable for prevailing plaintiff's attorneys' fees. Gilroy Sims & Assoc. v. Downtown St. Louis, 729 S.W.2d 504 (Mo.App. 1987).


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