Section 12 Uniformity

• Library: Tax Law 2009

As discussed in §16.4 above, article X, § 3, of the Missouri Constitution requires the municipal corporation to tax all subjects
of taxation uniformly. It does not require, however, that all of the subjects be taxed, nor does it require that uniformity be interpreted to mean universally. 508 Chestnut, Inc. v. City of St. Louis,389 S.W.2d 823 (Mo. 1965). There is no question that the municipality may provide for different classes of persons or property subject to taxation. Walters v. City of St. Louis, 259 S.W.2d 377 (Mo. banc 1953). At the same time, if the tax violates the uniformity requirement, the court will not hesitate to declare it unconstitutional. Kansas City v. Whipple, 38 S.W. 295 (Mo. banc 1896). Not only may the municipality provide for multiple, taxable classes, it may further divide these classes into subclasses and tax those subclasses...