Section 172. Assessment of coal and mineral lands

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Property segregated for local taxation; exceptions

Real estate, coal and other mineral lands, and tangible personal property, except the rolling stock of public service corporations, are hereby segregated for, and made subject to, local taxation only, and shall be assessed for local taxation in such manner and at such times as the General Assembly may prescribe by general law.

This item is based on 2 items:

1902 — Article XIII. Section 171

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1902 — Article XIII. Section 172

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Assessment of coal and mineral lands

Coal and other mineral lands shall be assessed or reassessed for local taxation, in such manner and at such times as the General Assembly has heretofore prescribed, or may hereafter prescribe by general laws.

The General Assembly shall provide for the special and separate assessment of all coal and other mineral land; but until such special assessment is made, such land shall be assessed under existing laws.

Redlined Comparison between 1902 and 1928 Amendment

Removed from 1902 Added to 1928

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