Article X. Taxation

Index

• Mo. Const. art. X § 1 Taxing Power-Exercise By State and Local Governments
• Mo. Const. art. X § 2 Inalienability of Power to Tax
• Mo. Const. art. X § 3 Limitation of Taxation to Public Purposes-Uniformity-General Laws-Time For Payment of Taxes-Valuation
• Mo. Const. art. X § 4(a) Classification of Taxable Property-Taxes On Franchises, Incomes, Excises and Licenses
• Mo. Const. art. X § 4(b) Basis of Assessment of Tangible Property-Real Property-Taxation of Intangibles-Limitations
• Mo. Const. art. X § 4(c) Assessment, Levy, Collection and Distribution of Tax On Intangibles
• Mo. Const. art. X § 4(d) Income Tax Laws, May Incorporate Federal Laws By Reference-Rates, How Set
• Mo. Const. art. X § 5 Taxation of Railroads
• Mo. Const. art. X § 6 Property Exempt From Taxation
• Mo. Const. art. X § 6(a) Homestead Exemption Authorized
• Mo. Const. art. X § 6(b) Intangible Property Exempt From Taxation, When-Local Governments May Be Reimbursed, When
• Mo. Const. art. X § 7 Relief From Taxation-Forest Lands-Obsolete, Decadent, Or Blighted Areas-Limitations-Exception
• Mo. Const. art. X § 8 Limitation On State Tax Rate On Tangible Property
• Mo. Const. art. X § 9 Immunity of Private Property From Sale For Municipal Debts
• Mo. Const. art. X § 10(a) Exclusion of State From Local Taxation For Local Purposes
• Mo. Const. art. X § 10(b) State Aid For Local Purposes
• Mo. Const. art. X § 10(c) Reduction In Rates of Levy May Be Required By Law
• Mo. Const. art. X § 11(a) Taxing Jurisdiction of Local Governments-Limitation On Assessed Valuation
• Mo. Const. art. X § 11(b) Limitations On Local Tax Rates
• Mo. Const. art. X § 11(c) Increase of Tax Rate By Popular Vote-Further Limitation By Law-Exceptions to Limitation
• Mo. Const. art. X § 11(d) Tax Rate In St. Louis For County Purposes
• Mo. Const. art. X § 11(e) Exclusion of Bonded Debt From Limitations On Tax Rates
• Mo. Const. art. X § 11(f) Authorization of Local Taxes Other Than Ad Valorem Taxes
• Mo. Const. art. X § 11(g) Operating Levy For Kansas City School Districts May Be Set By School Board
• Mo. Const. art. X § 12(a) Additional Tax Rates For County Roads and Bridges-Road Districts-Reduction In Rate May Be Required, How
• Mo. Const. art. X § 12(b) Refund of Road and Bridge Taxes
• Mo. Const. art. X § 13 Tax Sales-Limitations-Contents of Notices
• Mo. Const. art. X § 14 Equalization Commission-Appointment-Duties
• Mo. Const. art. X § 15 Definition of Other Political Subdivision
• Mo. Const. art. X § 16 Taxes and State Spending to Be Limited-State to Support Certain Local Activities-Emergency Spending and Bond Payments to Be Authorized
• Mo. Const. art. X § 17 Definitions
• Mo. Const. art. X § 18 Limitation On Taxes Which May Be Imposed By General Assembly-Exclusions-Refund of Excess Revenue-Adjustments Authorized
• Mo. Const. art. X § 18(e) Voter Approval Required For Taxes Or Fees, When, Exceptions-Definitions-Compliance Procedure, Remedies
• Mo. Const. art. X § 19 Limits May Be Exceeded, When, How
• Mo. Const. art. X § 20 Limitation On State Expenses
• Mo. Const. art. X § 21 State Support to Local Governments Not to Be Reduced, Additional Activities and Services Not to Be Imposed Without Full State Funding
• Mo. Const. 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
• Mo. Const. art. X § 23 Taxpayers May Bring Actions For Interpretations of Limitations
• Mo. Const. art. X § 24 Voter Approval Requirements Not Exclusive-Self-Enforceability
• Mo. Const. art. X § 25 Sale Or Transfer of Homes Or Other Real Estate, Prohibition On Imposition of Any New Taxes, When.