Section 15 Double Taxation

• Library: Tax Law 2009

To constitute double taxation in a prohibited sense, the second
tax must be imposed on the same property for the same purpose by the same taxing authority within the same taxing period. State ex rel. Spink v. Kemp, 283 S.W.2d 502 (Mo. banc 1955). In addition, there is a presumption against finding the authority in violation of the double taxation prohibition. Woodv. Deuser, 164 S.W.2d 303 (Mo. 1942).

A new tax that may unavoidably tax the same value twice does not necessarily offend the prohibition...