Section 20 Defining ?County or Other Political Subdivision?

• Library: Tax Law 2009

The voter approval requirement imposed on local governments applies only to an increased tax, license, or fee imposed by “counties or other political subdivisions.” Article X, § 15, of the Missouri Constitution defines “other political subdivision” for purposes of article X: “The term ‘other political subdivision,’ as used in [article X], shall be construed to include townships, cities, towns, villages, school, road, drainage, sewer and levee districts and any other public subdivision, public corporation or public...