Const 1963, art 9, § 5;
The legislature shall provide for the assessment by the state of the property of those public service businesses assessed by the state at the date this constitution becomes effective, and of other property as designated by the legislature, and for the imposition and collection of taxes thereon. Property assessed by the state shall be assessed at the same proportion of its true cash value as the legislature shall specify for property subject to general ad valorem taxation. The rate of taxation on such property shall be the average rate levied upon other commercial, industrial, and utility property in this state under the general ad valorem tax law, or, if the legislature provides, the rate of tax applicable to the property of each business enterprise assessed by the state shall be the average rate of ad valorem taxation levied upon other commercial, industrial, and utility property in all counties in which any of such property is situated.
The legislature shall provide for the assessment by the state of the property of those public service businesses assessed by the state at the date this constitution becomes effective, and of other property as designated by the legislature, and for the imposition and collection of taxes thereon. Property assessed by the state shall be assessed at the same proportion of its true cash value as the legislature shall specify for property subject to general ad valorem taxation. The rate of taxation on such property shall be the average rate levied upon other commercial, industrial, and utility property in this state under the general ad valorem tax law, or, if the legislature provides, the rate of tax applicable to the property of each business enterprise assessed by the state shall be the average rate of ad valorem taxation levied upon other commercial, industrial, and utility property in all counties in which any of such property is situated.
Const 1963, art 9, § 5;
The legislature shall provide for the assessment by the state of the property of those public service businesses assessed by the state at the date this constitution becomes effective, and of other property as designated by the legislature, and for the imposition and collection of taxes thereon. Property assessed by the state shall be assessed at the same proportion of its true cash value as the legislature shall specify for property subject to general ad valorem taxation. The rate of taxation on such property shall be the average rate levied upon other business property in this state under the general ad valorem tax law, or, if the legislature provides, the rate of tax applicable to the property of each business enterprise assessed by the state shall be the average rate of ad valorem taxation levied upon other business property in all counties in which any of such property is situated. However, for purposes of the calculation applicable to taxes levied in the 1990 calendar year, the average local school district millage for operating purposes levied on business property is 26.9 mills.
Proposal B also amends art 4, § 41; art 9, §§ 3, 6, 8, 10, 11, 14, & 36
The legislature shall provide for the assessment by the state of the property of those public service businesses assessed by the state at the date this constitution becomes effective, and of other property as designated by the legislature, and for the imposition and collection of taxes thereon. Property assessed by the state shall be assessed at the same proportion of its true cash value as the legislature shall specify for property subject to general ad valorem taxation. The rate of taxation on such property shall be the average rate levied upon other business property in this state under the general ad valorem tax law, or, if the legislature provides, the rate of tax applicable to the property of each business enterprise assessed by the state shall be the average rate of ad valorem taxation levied upon other business property in all counties in which any of such property is situated. However, for purposes of the calculation applicable to taxes levied in the 1990 calendar year, the average local school district millage for operating purposes levied on business property is 26.9 mills.
Proposal B also amends art 4, § 41; art 9, §§ 3, 6, 8, 10, 11, 14, & 36
Const 1963, art 9, § 5;
The legislature shall provide for the assessment by the state of the property of those public service businesses assessed by the state at the date this constitution becomes effective, and of other property as designated by the legislature, and for the imposition and collection of taxes thereon. Property assessed by the state shall be assessed at the same proportion of its true cash value as the legislature shall specify for property subject to general ad valorem taxation. The rate of taxation on such property shall be the average rate levied upon other property in this state under the general ad valorem tax law, or, if the legislature provides, the rate of tax applicable to the property of each business enterprise assessed by the state shall be the average rate of ad valorem taxation levied upon other property in all counties in which any of such property is situated.
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.
The legislature may provide by law for the assessment at its true cash value by a state board of assessors, of which the governor shall be ex-officio a member, of the property of corporations and the property, by whomsoever owned, operated or conducted, engaged in the business of transporting passengers and freight, transporting property by express, operating any union station or depot, transmitting messages by telephone or telegraph, loaning cars, operating refrigerator cars, fast freight lines or other car lines and running or operating cars in any manner upon railroads, or engaged in any other public service business; and for the levy and collection of taxes thereon.The legislature shall provide for the assessment by the state of the property of those public service businesses assessed by the state at the date this constitution becomes effective, and of other property as designated by the legislature, and for the imposition and collection of taxes thereon. Property assessed by the state shall be assessed at the same proportion of its true cash value as the legislature shall specify for property subject to general ad valorem taxation. The rate of taxation on such property shall be the average rate levied upon other property in this state under the general ad valorem tax law, or, if the legislature provides, the rate of tax applicable to the property of each business enterprise assessed by the state shall be the average rate of ad valorem taxation levied upon other property in all counties in which any of such property is situated.
Const 1908, art 10, § 3;
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.
See also: Const 1963, art 9, § 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.
See also: Const 1963, art 9, § 3
Const 1908, art 10, § 3;
The legislature may provide by law for 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, except that the legislature shall provide by law for the taxation of 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.
See also: Const 1963, art 9, § 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.
See also: Const 1963, art 9, § 3
Const 1908, art 10, § 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. The legislature shall provide by law a scheme of taxes upon the net gains, profits and incomes of all citizens and inhabitants of this state, from whatever source said gains, profits and incomes are derived, which tax shall be graduated and progressive as follows:
There shall be an exemption of $4,000 per annum of all incomes.
Incomes of from $4,000 to $20,000 per annum shall be taxed at the rate of 5 per centum.
All incomes above $20,000 up to and including $40,000, shall be taxed at the rate of 6 per centum.
All incomes above $40,000 up to and including $60,000, shall be taxed at the rate of 7 per centum.
All incomes above $60,000 up to and including $80,000, shall be taxed at the rate of 8 per centum.
All incomes above $80,000 up to and including $100,000, shall be taxed at the rate of 9 per centum.
All incomes above $100,000 shall be taxed at the rate of 10 per centum.
The income tax law, herein authorized shall be administered by a board of state tax commissioners.
All monies paid to a board of state tax commissioners under the provisions of this amendment shall be paid into the state treasury and shall then be credited to the general fund of the state, and shall be used for defraying the general expenses of the state government and for the payment of principal and interest on state bonds.
On or before the first day of September of each year, the auditor general shall deduct from the total amount directed by the legislature to be included in the state tax, for that year, the amount of money received under the provisions of this amendment and credited to the general fund of the state for the current year and the balance if any shall be deemed to constitute the state tax to be apportioned among the various counties of the state in accordance with the provisions of the general tax law.
See also: Const 1963, art 9, § 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, ThatThe legislature shall provide by law auniform 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.scheme of taxes upon the net gains, profits and incomes of all citizens and inhabitants of this state, from whatever source said gains, profits and incomes are derived, which tax shall be graduated and progressive as follows:There shall be an exemption of $4,000 per annum of all incomes.
Incomes of from $4,000 to $20,000 per annum shall be taxed at the rate of 5 per centum.
All incomes above $20,000 up to and including $40,000, shall be taxed at the rate of 6 per centum.
All incomes above $40,000 up to and including $60,000, shall be taxed at the rate of 7 per centum.
All incomes above $60,000 up to and including $80,000, shall be taxed at the rate of 8 per centum.
All incomes above $80,000 up to and including $100,000, shall be taxed at the rate of 9 per centum.
All incomes above $100,000 shall be taxed at the rate of 10 per centum.
The income tax law, herein authorized shall be administered by a board of state tax commissioners.
All monies paid to a board of state tax commissioners under the provisions of this amendment shall be paid into the state treasury and shall then be credited to the general fund of the state, and shall be used for defraying the general expenses of the state government and for the payment of principal and interest on state bonds.
On or before the first day of September of each year, the auditor general shall deduct from the total amount directed by the legislature to be included in the state tax, for that year, the amount of money received under the provisions of this amendment and credited to the general fund of the state for the current year and the balance if any shall be deemed to constitute the state tax to be apportioned among the various counties of the state in accordance with the provisions of the general tax law.
See also: Const 1963, art 9, § 3
Const 1908, art 10, § 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. Provision may be made by law for a tax of not to exceed four per centum upon or with respect to the net gains, profits and incomes, from whatever source derived, which tax may be graduated and progressive and which may provide for reasonable exemptions. For the purposes of such tax, property and persons, firms and corporations, upon which such tax may operate may be classified: Provided, That the legislature shall provide by law a uniform rule of taxation for such property as shall be assessed by the 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.
See also: Const 1963, art 9, § 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. Provision may be made by law for a tax of not to exceed four per centum upon or with respect to the net gains, profits and incomes, from whatever source derived, which tax may be graduated and progressive and which may provide for reasonable exemptions. For the purposes of such tax, property and persons, firms and corporations, upon which such tax may operate may be classified: Provided, That the legislature shall provide by law a uniform rule of taxation for such property as shall be assessed by
athe 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.
See also: Const 1963, art 9, § 3
Const 1908, art 10, §§ 3 & 5;
§ 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.
§ 5: The legislature may provide by law for the assessment at its true cash value by a state board of assessors, of which the governor shall be ex-officio a member, of the property of corporations and the property, by whomsoever owned, operated or conducted, engaged in the business of transporting passengers and freight, transporting property by express, operating any union station or depot, transmitting messages by telephone or telegraph, loaning cars, operating refrigerator cars, fast freight lines or other car lines and running or operating cars in any manner upon railroads, or engaged in any other public service business; and for the levy and collection of taxes thereon.
See also: Const 1963, art 9, § 3
Const 1850, art 14, § 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 corporations. The legislature may provide for the assessment of the property of corporations, and the property, by whomsoever owned, operated or conducted, engaged in the business of transporting passengers and freight, transporting property by express, operating any union station or depot, transmitting messages by telephone or telegraph, loaning cars, operating refrigerator cars, fast freight lines or other car lines, and running or operating cars in any manner upon railroads, or engaged in any other similar business, at its true cash value, by a State Board of Assessors, and for the levying and collection of taxes thereon. All taxes thereafter levied on the property of such classes of corporations as are paying specific taxes under laws in force on November six, nineteen hundred, shall be applied as provided for specific State taxes in section one of this article.
See also: Const 1963, art 9, § 3
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 corporations. The legislature may provide for the assessment of the property of corporations, and the property, by whomsoever owned, operated or conducted, engaged in the business of transporting passengers and freight, transporting property by express, operating any union station or depot, transmitting messages by telephone or telegraph, loaning cars, operating refrigerator cars, fast freight lines or other car lines, and running or operating cars in any manner upon railroads, or engaged in any other similar business, at its true cash value, by a State Board of Assessors, and for the levying and collection of taxes thereon. All taxes
hereafterthereafter levied on the property of such classes of corporations as are paying specific taxes under laws in force on November sixsixth,A. D.nineteen hundred, shall be applied as provided for specific State taxes in section one of this article.
See also: Const 1963, art 9, § 3
Const 1850, art 14, §§ 10 & 11;
§ 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 corporations. 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.
§ 11: The Legislature shall provide 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.
See also: Const 1963, art 9, § 3
§ 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
,frombanking, rail road, plank road, and othercorporationshereafter 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.§ 11: The Legislature shall provide
ana 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.
See also: Const 1963, art 9, § 3
Const 1874, art 14, § 12;
The Legislature shall provide a uniform rule of taxation, except on property or business paying specific taxes. Taxes shall be levied on all property except such as may be exempted by law.
See also: Const 1963, art 9, § 3
The Legislature shall provide
ana uniform rule of taxation, except on property or business paying specific taxes.andTaxes shall be levied onsuch property as shall be prescribedall property except such as may be exempted by law.
See also: Const 1963, art 9, § 3
Const 1868, art 11, § 12;
The Legislature shall provide a uniform rule of taxation, except on property, business and corporations paying specific taxes. Taxes shall be levied on such property as shall be prescribed by law.
See also: Const 1963, art 9, § 3
The Legislature shall provide
ana uniform rule of taxation, except on property, business and corporations paying specific taxes.andTaxes shall be levied on such property as shall be prescribed by law.
See also: Const 1963, art 9, § 3
Const 1850, art 14, § 11;
The Legislature shall provide an uniform rule of taxation, except on property paying specific taxes and taxes shall be levied on such property as shall be prescribed by law.
See also: Const 1963, art 9, § 3
