Section 3 Constitutional Authority to Tax

• Library: Tax Law 2009

Article X, § 1, of the Missouri Constitution states as follows: “The taxing power may be exercised by the general assembly for state purposes, and by counties and other political subdivisions under power granted to them by the general assembly for county, municipal and other corporate purposes.”

Based on this provision, the legislature has granted taxing authority to municipal corporations under various statutory sections, primarily the following sections:

RSMo 2000RSMo 2000 and Supp. 2007

71.610...