Missouri Constitution

Article X
TAXATION

August 28, 2013

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Sections:
1 Taxing power--exercise by state and local governments.
2 Inalienability of power to tax.
3 Limitation of taxation to public purposes--uniformity--general
laws--time for payment of taxes--valuation.
4(a) Classification of taxable property--taxes on franchises, incomes,
excises and licenses.
4(b) Basis of assessment of tangible property--real property--taxation
of intangibles--limitations.
4(c) Assessment, levy, collection and distribution of tax on
intangibles.
4(d) Income tax laws, may incorporate federal laws by reference--rates,
how set.
5 Taxation of railroads.
6 Property exempt from taxation.
6(a) Homestead exemption authorized.
6(b) Intangible property exempt from taxation, when--local governments may
be reimbursed, when.
7 Relief from taxation--forest lands--obsolete, decadent, or blighted
areas--limitations--exception.
8 Limitation on state tax rate on tangible property.
9 Immunity of private property from sale for municipal debts.
10(a) Exclusion of state from local taxation for local purposes.
10(b) State aid for local purposes.
10(c) Reduction in rates of levy may be required by law.
11(a) Taxing jurisdiction of local governments--limitation on assessed
valuation.
11(b) Limitations on local tax rates.
11(c) Increase of tax rate by popular vote--further limitation by law
--exceptions to limitation.
11(d) Tax rate in St. Louis for county purposes.
11(e) Exclusion of bonded debt from limitations on tax rates.
11(f) Authorization of local taxes other than ad valorem taxes.
11(g) Operating levy for Kansas City school district may be set by school
board.
12(a) Additional tax rates for county roads and bridges--road districts
--reduction in rate may be required, how.
12(b) Refund of road and bridge taxes.
13 Tax sales--limitations--contents of notices.
14 Equalization commission--appointment--duties.
15 Definition of "other political subdivision".
16 Taxes and state spending to be limited--state to support certain local
activities--emergency spending and bond payments to be authorized.
17 Definitions.
18 Limitation on taxes which may be imposed by general assembly
--exclusions--refund of excess revenue--adjustments authorized.
18(e) Voter approval required for taxes or fees, when, exceptions
--compliance procedure.
19 Limits may be exceeded, when, how.
20 Limitation on state expenses.
21 State support to local governments not to be reduced, additional
activities and services not be imposed without full state funding.
22 Political subdivisions to receive voter approval for increases in
taxes and fees--rollbacks may be required--limitation not applicable
to taxes for bonds.
23 Taxpayers may bring actions for interpretations of limitations.
24 Voter approval requirements not exclusive--self-enforceability.
25 Sale or transfer of homes or other real estate, prohibition on
imposition of any new taxes, when.
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