☰ Revisor of Missouri


Effective - 27 Feb 1945, see footnote bottom

  X Section 4(c).  Assessment, levy, collection and distribution of tax on intangibles. — All taxes on property in class 3 and its subclasses, and the tax under any other form of taxation substituted by the general assembly for the tax on bank shares, shall be assessed, levied and collected by the state and returned as provided by law, less two percent for collection, to the counties and other political subdivisions of their origin, in proportion to the respective local rates of levy.


Source: Const. of 1945.

(1990) Constitutional provision permitting substitution of another form of taxation for the tax on bank shares constitutes an exemption from personal property taxation in addition to exemptions enumerated in Art. X, § 6. Mercantile Bank Nat'l Ass'n. v. Berra, 796 S.W.2d 22 (Mo. banc).

---- end of effective   27 Feb 1945 ----

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