Section 12.18 Taxation

• Library: Local Government Deskbook (2017 Ed.)

9. (§12.18) Taxation

Counties have the power, authority, and duty to levy taxes. While counties have the duty to tax, the taxing power is vested by the Constitution in the state, to be exercised by its General Assembly. But counties and other political subdivisions may exercise the taxing power granted to them by the General Assembly for county, municipal, and other corporate purposes. Mo. Const. art. X, § 1; see also Kansas City, Mo. v. J. I. Case Threshing Mach. Co., 87 S.W.2d 195 (Mo. banc 1935). The county shall assess, levy, and collect taxes—not to exceed the rates prescribed by the Constitution and the laws of the state—that are:

necessary to pay the funded or bonded debt of the state, county, township, municipality, road district, or school district, the taxes for current expenditures for counties, townships, municipalities, road districts and school districts,

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