Article XIV.
Finance and Taxation

Section 11. Uniform rate of taxation

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Uniform rule of taxation

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 valoreum taxes are assessed for state, county, township, school and municipal purposes.

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1964 Article IX. Section 3

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1964 Article IX. Section 5

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Uniform rate of taxation

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 advalorem taxes are assessed for State, county, township, school and municipal purposes.

Uniform rate of taxation

The Legislature shall provide a uniform rule of taxation, except on the property paying specific taxes and taxes shall be levied on such property as shall be prescribed by law.

Redlined Comparison between 1850 and 1900 Amendment

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