Franklin County Ex Rel. Parks v. Franklin County Commission

LAURA DENVIR STITH, Chief Justice.

Appellants Parks, Ming and Koehr (“taxpayers”) and Respondent, the Franklin County Commission (“Commission”), all agree that the Commission set its tax rate levy for 2006 property taxes on real and personal property assessed in Franklin County in accordance -with the require ments of section 137.073, RSMo 2000. 1 Taxpayers, however, contend that section 137.073 violates article X, section 22(a) of Missouri’s Constitution — the Hancock Amendment — to the extent it permits the Commission to receive an increase in revenue based on an increase in assessed…