Scholle v. Carrollton R-VII School District

ROBERTSON, Judge.

In 1985, the General Assembly amended Section 137.073, RSMo, to permit a political subdivision which revised its property tax levy as a result of general reassessment to recoup losses resulting from subsequent corrective reductions in property assessments. Section 137.073.4, RSMo 1986. Appellants challenge the constitutionality of recoupment provisions of the statute, urging that once the property tax levy is adjusted following equalization, Mo. Const, art. X, § 22(a) prohibits a political subdivision from adjusting its levy to recoup revenue lost as a result of subsequent…