| 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. |
Missouri General Assembly