Section 8 Exclusion of Voter-Approved Tax Increases

• Library: Tax Law 2009

The state revenue limit set forth in article X, § 18(a), of the Missouri Constitution does not include a specific exception for voter-approved tax increases. In fact, article X, § 19, of the Missouri Constitution allows the § 18(a) revenue limit to be exceeded only when the Governor and General Assembly declare an emergency. But the Supreme Court of Missouri has interpreted § 18(a) to exclude voter-approved tax increases from total state revenue for purposes of calculating the state revenue limit. See:

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