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Effective 04 Dec 1980, see footnote bottom

  X Section 22.  Political subdivisions to receive voter approval for increases in taxes and fees — rollbacks may be required — limitation not applicable to taxes for bonds. — (a)  Counties and other political subdivisions are hereby prohibited from levying any tax, license or fees, not authorized by law, charter or self-enforcing provisions of the constitution when this section is adopted or from increasing the current levy of an existing tax, license or fees, above that current levy authorized by law or charter when this section is adopted without the approval of the required majority of the qualified voters of that county or other political subdivision voting thereon.  If the definition of the base of an existing tax, license or fees, is broadened, the maximum authorized current levy of taxation on the new base in each county or other political subdivision shall be reduced to yield the same estimated gross revenue as on the prior base.  If the assessed valuation of property as finally equalized, excluding the value of new construction and improvements, increases by a larger percentage than the increase in the general price level from the previous year, the maximum authorized current levy applied thereto in each county or other political subdivision shall be reduced to yield the same gross revenue from existing property, adjusted for changes in the general price level, as could have been collected at the existing authorized levy on the prior assessed value.

  (b)  The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments on contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this section.

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(Adopted November 4, 1980).

CROSS REFERENCES:

License or fees adjustment by political subdivision not deemed "increase" as used in Mo. Const., Art. X, § 22, when, RSMo 67.042

Public record copying fees not deemed to be tax, license or fees as used by Art. X, § 22, RSMo 610.026

(1983) Voter approval is required before there can be an increase in the current levy of an existing tax above the current levy authorized by law on November 4, 1980, even if increase is within the authorized constitutional and statutory maximum rate. Wenzlaff v. Lawton (Mo. banc), No. 64862, June 30, 1983.

(2013) Metropolitan sewer district's stormwater user charge implemented without voter approval was a tax rather than a fee and thus unconstitutional under section. Also, section does not authorize courts to order a political subdivision to refund taxes collected in violation of provision. Zweig v. Metropolitan St. Louis Sewer Dist., 412 S.W.3d 223 (Mo.banc).


< end of effective 04 Dec 1980 >

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