Zimmerman v. State Tax Commission of Missouri

2 Citing cases

  1. Treadway v. State

    988 S.W.2d 508 (Mo. 1999)   Cited 10 times
    Discussing briefly CAA standards for ozone pollution and non-attainment classifications.

    Treadway's argument is not persuasive in view of this Court's precedents. See Zimmerman v. State Tax Com'n of Missouri, 916 S.W.2d 208, 209 (Mo. banc 1996); State ex rel. City of Blue Springs v. Rice, 853 S.W.2d 918, 920-921 (Mo. banc 1993); School District of Riverview Gardens, et al., v. St. Louis County, 816 S.W.2d 219, 222 (Mo. banc 1991); Manchester Fire Protection District v. St. Louis County Board of Election Commissioners, 555 S.W.2d 297, 298 (Mo. banc 1977); Bopp v. Spainhower, 519 S.W.2d 281, 283-286 (Mo. banc 1975); Walthers v. City of St. Louis, 259 S.W.2d 377, 382-383 (Mo banc 1953); and State ex rel. Lionberger v. Tolle, 71 Mo. 645, 650 (1880). In School District of Riverview Gardens, et al., v. St. Louis County, 816 S.W.2d 219, 222 (Mo. banc 1991), this Court noted that "statutes establishing classifications based on population are general laws, even when it appears with reasonable certainty that no other political subdivision will come within that population classification during the effective life of the law."

  2. Jefferson County Fire Protection v. Blunt

    205 S.W.3d 866 (Mo. 2006)   Cited 17 times
    In Jefferson County Fire Protection Districts Ass'n v. Blunt, 205 S.W.3d 866, 870-71 (Mo. banc 2006), this Court examined whether a statute was a special law because the population-based classification was so narrow that no other county could possibly fall into the classification and created a multifaceted test for determining when the presumption a population classification is constitutional is overcome.

    See, e.g. section 58.217, RSMo Supp.2006. This opinion does not overrule Zimmerman v. State Tax Commission of Missouri, 916 S.W.2d 208, 209 (Mo.banc 1996), to the extent that it held that St. Louis City is recognized by the Missouri Constitution as a unique entity in a unique class, and legislation enacted to address the class of which St. Louis City is the only member is not special legislation within the meaning of article III, section 40. All concur.