Section 19 General

• Library: Tax Law 2009

Article X, §§ 16 and 22, of the Missouri Constitution impose the tax limit and voter approval requirement on local governmental units. Section 16, in part, provides the general rule that “[p]roperty taxes and other local taxes . . . may not be increased above the limitations specified herein without direct voter approval as provided by this constitution.” Mo. Const. art. X, § 16. The implementation of this general language is found in § 22(a), which provides in part:

Counties and other political...