Missouri Constitution

Article X
TAXATION

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November 14, 2016
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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) State prohibited from imposing local taxes 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, remedies.
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 to 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.
26 Prohibition on new or local sales, use, or other similar transaction-based tax not subject to such tax as of January 1, 2015.

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