MO · constitutions
Mo. Const. art. X, § 4(a)
Classification of taxable property — taxes on franchises, incomes, excises and licenses
All taxable property shall be classified for tax purposes as follows: class 1, real property; class 2, tangible personal property; class 3, intangible personal property. The general assembly, by general law, may provide for further classification within classes 2 and 3, based solely on the nature and characteristics of the property, and not on the nature, residence or business of the owner, or the amount owned. Nothing in this section shall prevent the taxing of franchises, privileges or incomes, or the levying of excise or motor vehicle license taxes, or any other taxes of the same or different types.
History
Source: Const. of 1945.
Provenance
- Source
- revisor.mo.gov
- Retrieved
- 2026-09-25
- Edition
- 2026-09-25
- Content hash
b871eb1ae6355cc0ae0298282d60c3ea947f376997ea3d667c4b45c9d33993aa
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.