Section X Section 11(b)

Constitution

Effective - 03 Dec 1998, see footnote   

  X Section 11(b).  Limitations on local tax rates. — Any tax imposed upon such property by municipalities, counties or school districts, for their respective purposes, shall not exceed the following annual rates:

For municipalities—one dollar on the hundred dollars assessed valuation;

For counties—thirty-five cents on the hundred dollars assessed valuation in counties having three hundred million dollars, or more, assessed valuation and having by operation of law attained the classification of a county of the first class; and fifty cents on the hundred dollars assessed valuation in all other counties;

For school districts formed of cities and towns, including the school district of the city of St. Louis—two dollars and seventy-five cents on the hundred dollars assessed valuation;

For all other school districts—sixty-five cents on the hundred dollars assessed valuation.

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Source: Const. of 1875, Art. X, § 11 (Amended November 3, 1942) (Amended January 14, 1966) (Amended October 5, 1971) (Amended November 3, 1998).

(1951) Word "town" as used in limitation on school district tax, is not restricted to incorporated towns, so that school district in unincorporated town could levy tax of $1.00 on $100 valuation without approval of electors. Vanlandingham v. Reorganized School Dist. R-IV (Mo.), 243 S.W.2d 107.

(1967) This section does not prohibit an overlying district from levying a separate tax so that total tax levied by all districts exceeds limit imposed on "school districts". Three Rivers Junior College District v. Statler (Mo.), 421 S.W.2d 235.

(2003) Section authorizes a school district to set its property tax levy at $2.75 or less regardless of calculation required by section 22(a) of this article. Thompson v. Hunter, 119 S.W.3d 95 (Mo.banc).