Missouri · Constitution
Article X
41 sections
41 sections
- Mo. Const. art. X, § 1Mo. Const. art. X, § 1. Taxing power — exercise by state and local governments
- Mo. Const. art. X, § 2Mo. Const. art. X, § 2. Inalienability of power to tax
- Mo. Const. art. X, § 3Mo. 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)Mo. Const. art. X, § 4(a). Classification of taxable property — taxes on franchises, incomes, excises and licenses
- Mo. Const. art. X, § 4(b)Mo. Const. art. X, § 4(b). Basis of assessment of tangible property — real property — taxation of intangibles — limitations
- Mo. Const. art. X, § 4(c)Mo. Const. art. X, § 4(c). Assessment, levy, collection and distribution of tax on intangibles
- Mo. Const. art. X, § 4(d)Mo. Const. art. X, § 4(d). Income tax laws, may incorporate federal laws by reference — rates, how set
- Mo. Const. art. X, § 5Mo. Const. art. X, § 5. Taxation of railroads
- Mo. Const. art. X, § 6Mo. Const. art. X, § 6. Property exempt from taxation
- Mo. Const. art. X, § 6(a)Mo. Const. art. X, § 6(a). Homestead exemption authorized
- Mo. Const. art. X, § 6(b)Mo. Const. art. X, § 6(b). Intangible property exempt from taxation, when — local governments may be reimbursed, when
- Mo. Const. art. X, § 7Mo. Const. art. X, § 7. Relief from taxation — forest lands — obsolete, decadent, or blighted areas — limitations — exception
- Mo. Const. art. X, § 8Mo. Const. art. X, § 8. Limitation on state tax rate on tangible property
- Mo. Const. art. X, § 9Mo. Const. art. X, § 9. Immunity of private property from sale for municipal debts
- Mo. Const. art. X, § 10(a)Mo. Const. art. X, § 10(a). State prohibited from imposing local taxes for local purposes
- Mo. Const. art. X, § 10(b)Mo. Const. art. X, § 10(b). State aid for local purposes
- Mo. Const. art. X, § 10(c)Mo. Const. art. X, § 10(c). Reduction in rates of levy may be required by law
- Mo. Const. art. X, § 11(a)Mo. Const. art. X, § 11(a). Taxing jurisdiction of local governments — limitation on assessed valuation
- Mo. Const. art. X, § 11(b)Mo. Const. art. X, § 11(b). Limitations on local tax rates
- Mo. Const. art. X, § 11(c)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)Mo. Const. art. X, § 11(d). Tax rate in St. Louis for county purposes
- Mo. Const. art. X, § 11(e)Mo. Const. art. X, § 11(e). Exclusion of bonded debt from limitations on tax rates
- Mo. Const. art. X, § 11(f)Mo. Const. art. X, § 11(f). Authorization of local taxes other than ad valorem taxes
- Mo. Const. art. X, § 11(g)Mo. Const. art. X, § 11(g). Operating levy for Kansas City school district may be set by school board
- Mo. Const. art. X, § 12(a)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)Mo. Const. art. X, § 12(b). Refund of road and bridge taxes
- Mo. Const. art. X, § 13Mo. Const. art. X, § 13. Tax sales — limitations — contents of notices
- Mo. Const. art. X, § 14Mo. Const. art. X, § 14. Equalization commission — appointment — duties
- Mo. Const. art. X, § 15Mo. Const. art. X, § 15. Definition of "other political subdivision"
- Mo. Const. art. X, § 16Mo. 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, § 17Mo. Const. art. X, § 17. Definitions
- Mo. Const. art. X, § 18Mo. 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)Mo. Const. art. X, § 18(e). Voter approval required for taxes or fees, when, exceptions — compliance procedure, remedies
- Mo. Const. art. X, § 19Mo. Const. art. X, § 19. Limits may be exceeded, when, how
- Mo. Const. art. X, § 20Mo. Const. art. X, § 20. Limitation on state expenses
- Mo. Const. art. X, § 21Mo. 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, § 22Mo. 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, § 23Mo. Const. art. X, § 23. Taxpayers may bring actions for interpretations of limitations
- Mo. Const. art. X, § 24Mo. Const. art. X, § 24. Voter approval requirements not exclusive — self-enforceability
- Mo. Const. art. X, § 25Mo. Const. art. X, § 25. Sale or transfer of homes or other real estate, prohibition on imposition of any new taxes, when
- Mo. Const. art. X, § 26Mo. Const. 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