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Michigan Constitutional Archive
Michigan Constitution of 1963 / Article IX § 3; Article IX § 5

Joint Resolution No. 1 of 1900

November 6, 1900; Approved 442,728 to 54,757 (89%)

Article XIV

Sec. 10: The State may continue to collect all specific taxes accruing to the treasury under existing laws. The Legislature may provide for the collection of specific taxes, from banking, rail road, plank road, and other corporations hereafter created. The Legislature may provide for the assessment of the property of corporations, at its true cash value, by a State Board of Assessors and for the levying and collection of taxes thereon. All taxes hereafter levied on the property of such classes of corporations as are paying specific taxes under laws in force on November sixth, A. D. nineteen hundred, shall be applied as provided for specific State taxes in section one of this article.

Sec. 11: The Legislature shall provide an a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law: Provided, That the Legislature shall provide an uniform rule of taxation for such property as shall be assessed by a State Board of Assessors, and the rate of taxation on such property shall be the rate which the State Board of Assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for State, county, township, school and municipal purposes.

Sec. 13: In the year one thousand nine hundred and one, and every fifth year thereafter, and at such other times as the Legislature may direct, the Legislature shall provide for an equalization of assessments by a State board, in the year one thousand eight hundred and fifty-one, and every fifth year thereafter, of assessments on all taxable property, except that paying specific taxes taxed under laws passed pursuant to section ten of this article.

Sources

  • Joint Resolution No. 1 of 1900 (PDF)
  • Acts and Resolutions of the Legislature of the State of Michigan Passed at the Extra Session of 1900, pp. 15–16 (HathiTrust)
  • Michigan Official Directory and Legislative Manual, 1909-1910, p. 556 (HathiTrust)
  • Public Acts of the Legislature of the State of Michigan Passed at the Regular Session of 1901, p. 404 (HathiTrust)

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