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Tax assessments

Missouri Law Review

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Beyond Equality And Adequacy: Equal Protection, Tax Assessments, And The Missouri Public School Funding Dilemma, Ronald K. Rowe Ii. Jun 2010

Beyond Equality And Adequacy: Equal Protection, Tax Assessments, And The Missouri Public School Funding Dilemma, Ronald K. Rowe Ii.

Missouri Law Review

This Note focuses on the 2009 challenge to the SB287 formula and specifically the arguments that should have been accepted by the Supreme Court of Missouri. Central to the rejected challenges were two arguments not sufficiently considered by the court in its opinion: (1) the new school funding formula violates equal protection provisions of the Missouri Constitution because it does not adequately provide equal treatment under the law with respect to the fundamental right of education, and (2) the tax assessment procedures prescribed by the new formula and implemented by the State Tax Commission do not comply with the Missouri …