Article VIII.
Taxation and Revenue

Section 9.

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All property within the territorial limits of the authority levying the tax, and subject to taxation, shall be taxed therein for State, county, municipal, and other purposes: Provided, That the State board of equalization shall determine the value of all property, of railroad, express, sleeping car, telegraph, telephone, and other transportation or transmission companies, used by such companies in the operation of their railroad, express, sleeping car, telegraph, or telephone lines, or other transportation or transmission lines, and shall certify the value thereof as so determined to the county and municipal taxing authorities.