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Oliver v. State Tax Commission2/13/2001
Appeal From: Circuit Court of Cole County, Hon. Thomas J. Brown III
Citation:
Opinion Vote: AFFIRMED AS MODIFIED.
Price, C.J., Limbaugh, White, Holstein and Benton, JJ., concur.
Opinion:
Introduction
Robert E. Oliver, an atheist residing in Christian County, objects to a statutorily required form that contains the words, "So help me God."
The issue is whether Oliver's constitutional rights are violated by the phrase "So help me God" in the form of the oath or affirmation, prescribed in section 137.155.1, for the required list of a taxpayer's real and tangible personal property. Section 137.155.1 allows the taxpayer either to swear or affirm the truth of the tax filing. By allowing the taxpayer to "affirm" instead of swear, the law acknowledges the taxpayer's freedom of religious belief, consistent with article I, section 5, of the Missouri Constitution. The taxpayer, when opting to affirm, is free to delete the words that refer to God that may be inconsistent with his beliefs. Section 137.155.2 makes it a misdemeanor to refuse "to make oath or affirmation." Thus, it cannot be read to require a reference to God. Because the statute allows Oliver the option to "affirm" rather than to swear -- and, if he wishes, to cross off the references to God -- the statute is constitutional, and it does not require Oliver to acknowledge the existence of, or belief in, a deity.
This controversy came to court because governmental authorities were insufficiently clear that the law respects Oliver's beliefs. In upholding the constitutionality of the statute, the trial court denied Oliver's prayer for declaratory relief. In affirming the trial court's decision as to the constitutionality of the statute, a clear statement is made as to Oliver's right under Missouri law to make an affirmation rather than swearing an oath, and to delete the reference to God if it offends his beliefs. Because he is entitled to a limited declaratory judgment to this effect, the trial court's judgment is modified and such declaratory relief is granted. Rule 84.14. As modified, the trial court's judgment upholding the constitutionality of section 137.155 is affirmed.
Because this case involves the validity of a statute, this Court has exclusive appellate jurisdiction. Mo. Const. art. V, sec. 3.
Factual Background
Oliver first noticed, in about January 1998, that his personal property tax form, which is prescribed by section 137.155, contains the sentence, "So help me God." Because this conflicted with his own beliefs, Oliver refused to sign it. Instead he wrote and signed his own affirmation -- under "penalty of perjury" -- and attached it to the personal property tax form. Oliver then personally delivered the tax form, which included his own statement, to the Christian County assessor's office in January 1998. The assessor's office initially refused to accept Oliver's 1998 property tax list and referred him to the state tax commission. After Oliver contacted the state tax commission, a representative of the commission told the assessor's office to accept Oliver's form. Oliver resubmitted his property tax list, and the assessor accepted it.
After Oliver's submission of his 1998 property tax list, counsel for the state tax commission informed Oliver that the commission had issued a memorandum to all assessors in second, third, and fourth class counties stating that, beginning in the 1999 tax year, the commission would require the oath, as it appears in section 137.155.1, to be included on all property list forms submitted by counties to which the law applies. Because section 137.155.2 provi
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