Article X
Sec. 3:
The legislature shall provide by law 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 by law a 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.No tax shall, from and after December 31, 1937, be assessed or levied by the state or by or for the benefit of any county, township, school district, city, village or other political subdivision of the state upon real property or tangible or intangible personal property, except for the payment of interest upon and principal of obligations heretofore incurred; nor shall any privilege, license or occupational tax, other than those now provided by law, be hereafter assessed or levied upon the ownership, possession or use of real property or tangible or intangible personal property. Income from real and personal property may be taxed uniformly with income from other sources. The proceeds of all taxes upon incomes shall be distributed to the several counties, townships, school districts, cities, villages and other political subdivisions of the state, as may be provided by law.
