Section 13. Equalization

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Equalization of assessments

In the year nineteen hundred eleven, every fifth year thereafter and at such other times as the legislature may direct, the legislature shall provide by law for an equalization of assessments by a state board, on all taxable property, except that taxed under laws passed pursuant to sections four and five of this article.

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Equalization

In the year one thousand nine hundred and one, and every fifth year thereafter, and at such other times as the Legislature may direct, the Legislature shall provide for an equalization of assessments by a State board, on all taxable property, except that taxed under laws passed pursuant to section ten of this article.

Summary: Taxation of corporations

Election Date: November 6, 1900

Votes For Ratification: 442728

Votes Against Ratification: 54757

Percent for Ratification: 89%

Percent Against Ratification: 11%

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Amendment Source: 1900 JR 1

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Equalization

The Legislature shall provide for an equalization by a State Board, in the year one thousand eight hundred and fifty-one, and every fifth year thereafter, of assessments on all taxable property, except that paying specific taxes.

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