Article X Sec. 1 Taxing power — exercise by state and local governments
Article X Sec. 2 Inalienability of power to tax
Article X Sec. 3 Limitation of taxation to public purposes — uniformity — general laws — time for payment of taxes — valuation
Article X Sec. 4(a) Classification of taxable property — taxes on franchises, incomes, excises and licenses
Article X Sec. 4(b) Basis of assessment of tangible property — real property — taxation of intangibles — limitations
Article X Sec. 4(c) Assessment, levy, collection and distribution of tax on intangibles
Article X Sec. 4(d) Income tax laws, may incorporate federal laws by reference — rates, how set
Article X Sec. 5 Taxation of railroads
Article X Sec. 6 Property exempt from taxation
Article X Sec. 6(a) Homestead exemption authorized
Article X Sec. 6(b) Intangible property exempt from taxation, when — local governments may be reimbursed, when
Article X Sec. 7 Relief from taxation — forest lands — obsolete, decadent, or blighted areas — limitations — exception
Article X Sec. 8 Limitation on state tax rate on tangible property
Article X Sec. 9 Immunity of private property from sale for municipal debts
Article X Sec. 10(a) State prohibited from imposing local taxes for local purposes
Article X Sec. 10(b) State aid for local purposes
Article X Sec. 10(c) Reduction in rates of levy may be required by law
Article X Sec. 11(a) Taxing jurisdiction of local governments — limitation on assessed valuation
Article X Sec. 11(b) Limitations on local tax rates
Article X Sec. 11(c) Increase of tax rate by popular vote — further limitation by law — exceptions to limitation
Article X Sec. 11(d) Tax rate in St. Louis for county purposes
Article X Sec. 11(e) Exclusion of bonded debt from limitations on tax rates
Article X Sec. 11(f) Authorization of local taxes other than ad valorem taxes
Article X Sec. 11(g) Operating levy for Kansas City school district may be set by school board
Article X Sec. 12(a) Additional tax rates for county roads and bridges — road districts — reduction in rate may be required, how
Article X Sec. 12(b) Refund of road and bridge taxes
Article X Sec. 13 Tax sales — limitations — contents of notices
Article X Sec. 14 Equalization commission — appointment — duties
Article X Sec. 15 Definition of “other political subdivision”
Article X Sec. 16 Taxes and state spending to be limited — state to support certain local activities — emergency spending and bond payments to be authorized
Article X Sec. 17 Definitions
Article X Sec. 18 Limitation on taxes which may be imposed by general assembly — exclusions — refund of excess revenue — adjustments authorized
Article X Sec. 18(e) Voter approval required for taxes or fees, when, exceptions — compliance procedure, remedies
Article X Sec. 19 Limits may be exceeded, when, how
Article X Sec. 20 Limitation on state expenses
Article X Sec. 21 State support to local governments not to be reduced, additional activities and services not to be imposed without full state funding
Article X Sec. 22 Political subdivisions to receive voter approval for increases in taxes and fees — rollbacks may be required — limitation not applicable to taxes for bonds
Article X Sec. 23 Taxpayers may bring actions for interpretations of limitations
Article X Sec. 24 Voter approval requirements not exclusive — self-enforceability
Article X Sec. 25 Sale or transfer of homes or other real estate, prohibition on imposition of any new taxes, when
Article X Sec. 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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Terms Used In Missouri Constitution > Article X - Taxation

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Venue: The geographical location in which a case is tried.