Proposes a constitutional amendment repealing the requirement that taxes shall be payable during the fiscal year or calendar year in which property is assessed

SECOND REGULAR SESSION
HOUSE JOINT
RESOLUTION NO. 163
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE BYRNES.
6424H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION
Submitting to the qualified voters of Missouri an amendment repealing Section 3 of Article X
of the Constitution of Missouri, and adopting one new section in lieu thereof relating
to tax collection.
Be it r esolved by the House of Repr esentatives, the Senate concurring ther ein:
That at the next general election to be held in the state of Missouri, on T uesday next
2 following the first Monday in November , 2026, or at a special election to be called by the
3 governor for that purpose, there is hereby submitted to the qualified voters of this state, for
4 adoption or rejection, the following amendment to Article X of the Constitution of the state of
5 Missouri:
Section A. Section 3, Article X, Constitution of Missouri, is repealed and one new
2 section adopted in lieu thereof, to be known as Section 3, to read as follows:
Section 3. T axes may be levied and collected for public purposes only , and shall be
2 uniform upon the same class or subclass of subjects within the territorial limits of the
3 authority levying the tax. All taxes shall be levied and collected by general laws [ and shall be
4 payable during the fiscal or calendar year in which the property is assessed ]. Except as
5 otherwise provided in this constitution, the methods of determining the value of property for
6 taxation shall be fixed by law .
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EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.