Article X. Taxation
Index
- § 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 Districts 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-Definitions-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. [Real Estate Taxation]