Section 1. Surrender of power of taxation; uniformity of taxes

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Surrender of power of taxation; uniformity of taxes

The power of taxation shall never be surrendered, suspended or contracted away. Except as provided by section 18 of this article, all taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax, and shall be levied and collected for public purposes only.

Summary: The value of the primary residence of qualifying owners may remain at a fixed amount if the owner applies for a "property valuation protection option" with the county assessor and the owner meets specific requirements.

Election Date: November 7, 2000

Votes For Ratification: 906,395

Votes Against Ratification: 513,825

Percent for Ratification: 64%

Percent Against Ratification: 36%

Notes:

Amendment Source: 2000 HCR 2028

Effective Date Source:

Surrender of power of taxation; uniformity of taxes

The power of taxation shall never be surrendered, suspended, or contracted away. All taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax, and shall be levied and collected for public purposes only.

Summary:

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