Articles of Amendment

Article CXII.

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Article IV of chapter 1 of Part the Second of the Constitution is hereby amended by inserting after the words "and to impose and levy proportional and reasonable assessments, rates and taxes, upon all the inhabitants of, and persons resident, and estates lying, within said Commonwealth" the words: -, except that, in addition to the powers conferred under Articles XLI and XCIX of the Amendments, the general court may classify real property according to its use in no more than four classes and to assess, rate and tax such property differently in the classes so established, but proportionately in the same class, and except that reasonable exemptions may be granted.

This item is based on 2 items:

1788 Part the Second. Article IV

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1788 Part the Second. Article I

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Redlined Comparison between 1788 and 1978 Amendment

Removed from 1788 Added to 1978

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