Section 32 Standing
Library | Tax Law 2009 |
Section 23 of the Hancock Amendment (or Hancock), Mo. Const. art. X, §§ 16–24, provides that “any taxpayer of the state, county, or other political subdivision shall have standing to bring suit in a circuit court of proper venue and additionally, when the state is involved, in the Missouri supreme court, to enforce the provisions of sections 16 through 22 . . . .” Mo. Const. art. X, § 23.
The question of standing was first raised in Roberts v. McNary, 636 S.W.2d 332 (Mo. banc 1982), discussed in §2.21 above. In that case, the defendant city argued that the plaintiff lacked standing to bring a Hancock suit because she had failed to demonstrate that she had a legally protected interest or that she had, in fact, sustained damage as a result of the fee increase. The Court rejected that argument, stating that any taxpayer had standing to bring a Hancock challenge under § 23.
The Supreme Court of Missouri held that the language of § 23 clearly limits the class of persons who can bring suit to enforce the Hancock Amendment; only taxpayers have standing to bring such a suit. See Fort Zumwalt Sch. Dist. v. State, 896 S.W.2d 918, 923 (Mo. banc 1995). “Section 23 recognizes that any apparent injury to the school district is merely derivative of the taxpayers’ injury.” Id. at 921 (citing Bartlett v. Ross, 891 S.W.2d 114, 116 (Mo. banc 1995) (school district does not have standing in tax protests before State Tax...
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- Section 1 Introduction
- Section 2 Original Hancock Amendment
- Section 3 Defeat of Hancock II
- Section 4 1996 Amendment to ?State Revenue Limit? Provision
- Section 5 General
- Section 6 Defining ?Total State Revenues?
- Section 7 Exclusion of ?Opening Balance?
- Section 8 Exclusion of Voter-Approved Tax Increases
- Section 9 Exclusion of Bond Proceeds and Related Taxes
- Section 10 Defining ?Personal Income of Missouri?
- Section 11 Tax Refund Provision
- Section 12 Remedy for Violation of State Revenue Limit
- Section 13 General
- Section 14 Defining ?New? or ?Increased? Activity
- Section 15 Defining ?Increased Costs?
- Section 16 Maintenance of Funding of a State-Mandated Activity
- Section 17 Form of State Appropriation Required for
- Section 18 Remedy for Violation of State Mandate Provision
- Section 19 General
- Section 20 Defining ?County or Other Political Subdivision?
- Section 21 Roberts v. McNary(All Pecuniary Charges
- Section 22 Restricting Scope of ?Tax, License or Fees?
- Section 23 Keller?True User Fees Exempt
- Section 24 Post-Keller Cases
- Section 25 Exception for Voter-Approved Bond Indebtedness
- Section 26 Defining ?New? or ?Increased? Levy
- Section 27 Rate Rollbacks From a Redefinition of the Base of an Existing ?Tax, License or Fee?
- Section 28 Property Tax Rate Ceilings and Rollbacks
- Section 29 Who Votes
- Section 30 Ballot Proposition
- Section 31 Remedies for Violation of Voter Approval Requirement
- Section 32 Standing
- Section 33 Attorney Fees
- Section 34 Supreme Court Jurisdiction
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