Section 5 Constitutional Protection of Municipal Taxing Authority

• Library: Tax Law 2009

Although under article X, § 10(a), of the Missouri Constitution the state cannot impose a tax on state political subdivisions for purely municipal corporate purposes, article X, § 10(b), does authorize state aid to municipalities, to be used for purely local purposes, from general state revenue. The apparent impact is to protect the integrity of the municipal taxing structure as well as to give substance to the requirement of express, reasonably implied, or indispensable delegation. Absent § 10(a), the...