Section 17 Form of State Appropriation Required for

• Library: Tax Law 2009

State-Mandated Activity

In Rolla 31 School District v. State, 837 S.W.2d 1 (Mo. banc 1992), the Supreme Court of Missouri addressed the issue of what constitutes a sufficient appropriation by the state to cover the cost of a state-mandated increased activity. In that case, several Missouri school districts brought suit against the state, alleging that a newly enacted statute mandating special education services for three- and four-year-olds violated the state mandate provision because the state had not...