Section 11 Due Process

• Library: Tax Law 2009

The taxing authority has the responsibility to provide the taxpayer with constitutionally sufficient notice of the authority’s actions or intentions. The question of due process may be presented in any number of ways. It may:

• involve the opportunity of the taxpayer to be heard, Riden v. City of Rolla, 348 S.W.2d 946 (Mo. 1961)

• question the right to tax a particular item of property, State ex rel. Divine, Revenue Collector v. Collier, 256 S.W. 455 (Mo. banc 1923), or particular legislative enactments, Spitcaufsky v. Hatten, 182 S.W.2d 86 (Mo. banc 1944); or

• involve an unusual situation in which the question of due process is mixed with some other issue, e.g., public purpose, Barnes v. Kansas City, 222 S.W.2d 756 (Mo. banc 1949)

In the case of the municipal corporation, “due process” does not necessarily mean that the legislature or taxing authority must provide a judicial hearing. Kennen v. McFarling, 165 S.W.2d 681 (Mo. 1942). It is sufficient that the taxpayer has the opportunity to test the propriety of the tax and the...