Article X
Sec. 3: The legislature
shallmay provide by lawa uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by lawfor the assessing of property for taxation and may provide for the classification of property for taxation purposes and for the levy and collection of taxes thereon: Provided, except that the legislature shall provide by lawa uniform rule offor the taxationforof 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 like property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes. All taxes upon the same class of property shall be uniform: Provided, That the total amount of taxes assessed against property for all purposes shall be limited as provided in Section twenty-one of this Article. The legislature may provide by law for the taxation of income from whatever source or sources derived at such rate or rates as it may deem proper, and such rates may be graduated, and the legislature may provide exemptions and the proceeds of such income tax shall be distributed according to law by the state treasurer for the maintenance of high, intermediate and primary public schools throughout the state.Sec. 7: All assessments hereafter authorized
shall beon property shall be at its cash value as determined by law.
