MISSOURI CONSTITUTION
ARTICLE X
TAXATION
Art. X §1 | TAXING POWER — EXERCISE BY STATE AND LOCAL GOVERNMENTS
Art. X §2 | INALIENABILITY OF POWER TO TAX
Art. X §3 | LIMITATION OF TAXATION TO PUBLIC PURPOSES — UNIFORMITY — GENERAL LAWS — TIME FOR PAYMENT OF TAXES — VALUATION
Art. X §4(a) | CLASSIFICATION OF TAXABLE PROPERTY — TAXES ON FRANCHISES, INCOMES, EXCISES AND LICENSES
Art. X §4(b) | BASIS OF ASSESSMENT OF TANGIBLE PROPERTY — REAL PROPERTY — TAXATION OF INTANGIBLES — LIMITATIONS
(2) Agricultural and horticultural property;
(3) Utility, industrial, commercial, railroad, and all other property not included in subclasses (1) and (2) of class 1.
Art. X §4(c) | ASSESSMENT, LEVY, COLLECTION AND DISTRIBUTION OF TAX ON INTANGIBLES
Art. X §4(d) | INCOME TAX LAWS, MAY INCORPORATE FEDERAL LAWS BY REFERENCE — RATES, HOW SET
Art. X §5 | TAXATION OF RAILROADS
Art. X §6 | PROPERTY EXEMPT FROM TAXATION
2. All revenues lost because of the exemption of certain personal property of manufacturers, refiners, distributors, wholesalers, and retail merchants and establishments shall be replaced to each taxing authority within a county from a countywide tax hereby imposed on all property in subclass 3 of class 1 in each county. For the year in which the exemption becomes effective, the county clerk shall calculate the total revenue lost by all taxing authorities in the county and extend upon all property in subclass 3 of class 1 within the county, a tax at the rate necessary to produce that amount. The rate of tax levied in each county according to this subsection shall not be increased above the rate first imposed and will stand levied at that rate unless later reduced according to the provisions of subsection 3. The county collector shall disburse the proceeds according to the revenue lost by each taxing authority because of the exemption of such property in that county. Restitution of the revenues lost by any taxing district contained in more than one county shall be from the several counties according to the revenue lost because of the exemption of property in each county. Each year after the first year the replacement tax is imposed, the amount distributed to each taxing authority in a county shall be increased or decreased by an amount equal to the amount resulting from the change in that district’s total assessed value of property in subclass 3 of class 1 at the countywide replacement tax rate. In order to implement the provisions of this subsection, the limits set in section 11(b) of this article may be exceeded, without voter approval, if necessary to allow each county listed in section 11(b) to comply with this subsection.
3. Any increase in the tax rate imposed pursuant to subsection 2 of this section shall be decreased if such decrease is approved by a majority of the voters of the county voting on such decrease. A decrease in the increased tax rate imposed under subsection 2 of this section may be submitted to the voters of a county by the governing body thereof upon its own order, ordinance, or resolution and shall be submitted upon the petition of at least eight percent of the qualified voters who voted in the immediately preceding gubernatorial election.
4. As used in this section, the terms “revenues lost” and “lost revenues” shall mean that revenue which each taxing authority received from the imposition of a tangible personal property tax on all personal property held as industrial inventories, including raw materials, work in progress and finished work on hand, by manufacturers and refiners, and all personal property held as goods, wares, merchandise, stock in trade or inventory for resale by distributors, wholesalers, or retail merchants or establishments in the last full tax year immediately preceding the effective date of the exemption from taxation granted for such property under subsection 1 of this section, and which was no longer received after such exemption became effective.
Art. X §6(a) | HOMESTEAD EXEMPTION AUTHORIZED
Art. X §6(b) | INTANGIBLE PROPERTY EXEMPT FROM TAXATION, WHEN — LOCAL GOVERNMENTS MAY BE REIMBURSED, WHEN
(2) Labor, agricultural or horticultural organizations; or
(3) Corporations or associations organized and operated exclusively for religious, charitable, scientific or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual; or
(4) Hospitals which are exempt from payment of Missouri state income tax.
Art. X §7 | RELIEF FROM TAXATION — FOREST LANDS — OBSOLETE, DECADENT, OR BLIGHTED AREAS — LIMITATIONS — EXCEPTION
Art. X §8 | LIMITATION ON STATE TAX RATE ON TANGIBLE PROPERTY
Art. X §9 | IMMUNITY OF PRIVATE PROPERTY FROM SALE FOR MUNICIPAL DEBTS
Art. X §10(a) | EXCLUSION OF STATE FROM LOCAL TAXATION FOR LOCAL PURPOSES
Art. X §10(b) | STATE AID FOR LOCAL PURPOSES
Art. X §10(c) | REDUCTION IN RATES OF LEVY MAY BE REQUIRED BY LAW
Art. X §11(a) | TAXING JURISDICTION OF LOCAL GOVERNMENTS — LIMITATION ON ASSESSED VALUATION
Art. X §11(b) | LIMITATIONS ON LOCAL TAX RATES
For counties — thirty-five cents on the hundred dollars assessed valuation in counties having three hundred million dollars, or more, assessed valuation and having by operation of law attained the classification of a county of the first class; and fifty cents on the hundred dollars assessed valuation in all other counties;
For school districts formed of cities and towns, including the school district of the city of St. Louis — two dollars and seventy-five cents on the hundred dollars assessed valuation;
For all other school districts — sixty-five cents on the hundred dollars assessed valuation.
Art. X §11(c) | INCREASE OF TAX RATE BY POPULAR VOTE — FURTHER LIMITATION BY LAW — EXCEPTIONS TO LIMITATION
Art. X §11(d) | TAX RATE IN ST. LOUIS FOR COUNTY PURPOSES
Art. X §11(e) | EXCLUSION OF BONDED DEBT FROM LIMITATIONS ON TAX RATES
Art. X §11(f) | AUTHORIZATION OF LOCAL TAXES OTHER THAN AD VALOREM TAXES
Art. X §11(g) | OPERATING LEVY FOR KANSAS CITY SCHOOL DISTRICTS MAY BE SET BY SCHOOL BOARD
Art. X §12(a) | ADDITIONAL TAX RATES FOR COUNTY ROADS AND BRIDGES — ROAD DISTRICTS — REDUCTION IN RATE MAY BE REQUIRED, HOW
Art. X §12(b) | REFUND OF ROAD AND BRIDGE TAXES
Art. X §13 | TAX SALES — LIMITATIONS — CONTENTS OF NOTICES
Art. X §14 | EQUALIZATION COMMISSION — APPOINTMENT — DUTIES
Art. X §15 | DEFINITION OF OTHER POLITICAL SUBDIVISION
Art. X §16 | TAXES AND STATE SPENDING TO BE LIMITED — STATE TO SUPPORT CERTAIN LOCAL ACTIVITIES — EMERGENCY SPENDING AND BOND PAYMENTS TO BE AUTHORIZED
Art. X §17 | DEFINITIONS
(2) “Personal income of Missouri” is the total income received by persons in Missouri from all sources, as defined and officially reported by the United States Department of Commerce or its successor agency.
(3) “General price level” means the Consumer Price Index for All Urban Consumers for the United States, or its successor publications, as defined and officially reported by the United States Department of Labor, or its successor agency.
Art. X §18 | LIMITATION ON TAXES WHICH MAY BE IMPOSED BY GENERAL ASSEMBLY — EXCLUSIONS — REFUND OF EXCESS REVENUE — ADJUSTMENTS AUTHORIZED
(b) For any fiscal year in the event that total state revenues exceed the revenue limit established in this section by one percent or more, the excess revenues shall be refunded pro rata based on the liability reported on the Missouri state income tax (or its successor tax or taxes) annual returns filed following the close of such fiscal year. If the excess is less than one percent, this excess shall be transferred to the general revenue fund.
(c) The revenue limitation established in this section shall not apply to taxes imposed for the payment of principal and interest on bonds, approved by the voters and authorized under the provisions of this constitution.
(d) If responsibility for funding a program or programs is transferred from one level of government to another, as a consequence of constitutional amendment, the state revenue and spending limits may be adjusted to accommodate such change, provided that the total revenue authorized for collection by both state and local governments does not exceed that amount which would have been authorized without such change.
Art. X §18(e) | VOTER APPROVAL REQUIRED FOR TAXES OR FEES, WHEN, EXCEPTIONS — DEFINITIONS — COMPLIANCE PROCEDURE, REMEDIES
2. The term “new annual revenues” means the net increase in annual revenues produced by the total of all tax or fee increases enacted by the general assembly in a fiscal year, less applicable refunds and less all contemporaneously occurring tax or fee reductions in that same fiscal year, and shall not include interest earnings on the proceeds of the tax or fee increase. For purposes of this calculation, “enacted by the general assembly” shall include any and all bills that are truly agreed to and finally passed within that fiscal year, except bills vetoed by the governor and not overridden by the general assembly. Each individual tax or fee increase shall be measured by the estimated new annual revenues collected during the first fiscal year that is fully effective. The term “increase taxes or fees” means any law or laws passed by the general assembly after the effective date of this section that increase the rate of an existing tax or fee, impose a new tax or fee, or broaden the scope of a tax or fee to include additional class of property, activity, or income, but shall not include the extension of an existing tax or fee which was set to expire.
3. In the event of an emergency, the general assembly may increase taxes, licenses or fees for one year beyond the limit in this subsection under the same procedure specified in section 19 of this article.
4. Compliance with the limit in this section shall be measured by calculating the aggregate actual new annual revenues produced in the first fiscal year that each individual tax or fee change is fully effective.
5. Any taxpayer or statewide elected official may bring an action under the provisions of section 23 of this article to enforce compliance with the provisions of this section. The Missouri supreme court shall have original jurisdiction to hear any challenge brought by any statewide elected official to enforce this section. In such enforcement actions, the court shall invalidate the taxes and fees which should have received a public vote as defined in subsection 1 of this section. The court shall order remedies of the amount of revenue collected in excess of the limit in this subsection as the court finds appropriate in order to allow such excess amounts to be refunded or to reduce taxes and/or fees in the future to offset the excess monies collected.
Art. X §19 | LIMITS MAY BE EXCEEDED, WHEN, HOW
(2) the request is specific as to the nature of the emergency, the dollar amount of the emergency, and the method by which the emergency will be funded; and
(3) the general assembly thereafter declares an emergency in accordance with the specifics of the governor’s request by a majority vote for fiscal year 1981-1982, thereafter a two-thirds vote of the members elected to and serving in each house. The emergency must be declared in accordance with this section prior to incurring any of the expenses which constitute the emergency request. The revenue limit may be exceeded only during the fiscal year for which the emergency is declared. In no event shall any part of the amount representing a refund under section 18 of this article be the subject of an emergency request.
Art. X §20 | LIMITATION ON STATE EXPENSES
Art. X §21 | STATE SUPPORT TO LOCAL GOVERNMENTS NOT TO BE REDUCED, ADDITIONAL ACTIVITIES AND SERVICES NOT TO BE IMPOSED WITHOUT FULL STATE FUNDING
2. Notwithstanding the foregoing prohibitions, before December 31, 2026, the general assembly may by law increase minimum funding for a police force established by a state board of police commissioners to ensure such police force has additional resources to serve its communities.
Art. X §22 | POLITICAL SUBDIVISIONS TO RECEIVE VOTER APPROVAL FOR INCREASES IN TAXES AND FEES — ROLLBACKS MAY BE REQUIRED — LIMITATION NOT APPLICABLE TO TAXES FOR BONDS
(b) The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments on contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this section.
Art. X §23 | TAXPAYERS MAY BRING ACTIONS FOR INTERPRETATIONS OF LIMITATIONS
Art. X §24 | VOTER APPROVAL REQUIREMENTS NOT EXCLUSIVE — SELF-ENFORCEABILITY
(b) The provisions contained in sections 16 through 23, inclusive, of this article are self-enforcing; provided, however, that the general assembly may enact laws implementing such provisions which are not inconsistent with the purposes of said sections.
Art. X §25 | SALE OR TRANSFER OF HOMES OR OTHER REAL ESTATE, PROHIBITION ON IMPOSITION OF ANY NEW TAXES, WHEN
Art. X §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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