Roberts v. McNary

DONNELLY, Chief Justice.

On November 4, 1980, Missouri voters adopted an amendment to their State Constitution — Article X, §§ 16 through 24, inclusive (the Hancock Amendment). Section 22, which is pertinent here, provides in part as follows:

“§ 22. [Taxation by political subdivisions, limitations — repayment of bonds]

Section 22. (a) Counties * * * 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…