School District of Riverview Gardens v. St. Louis County

ROBERTSON, Chief Justice.

Appellants in this case advance a number of constitutional challenges to Section 137.-115.1(2), RSMo 1986. Despite the broad spectrum across which appellants attack the constitutionality of the statute, the dis-positive issue on this appeal is narrow: Whether the provisions of Section 137.115.-1(2), which purport to treat political subdivisions in the City of St. Louis and St. Louis County differently than political subdivisions in other counties of the state for purposes of adjusting an ad valorem tax rate following reassessment, violates Article III, section 40(30),…