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Legislative action that proposed this amendment: SCR4 1921 Regular Session
Disposition: Voters rejected this proposed amendment.
Amends article 13 section 2,3
13:2
To the end that the burden of taxation may be equitable upon all property, the legislature is empowered to divide all property including moneys and credits as well as physical property, into classes and to determine what classes or classes of property shall be subject to taxation and what property, if any, shall not be subject to taxation. Taxes shall be uniform upon all property of the same class and shall be levied and collected for public purposes only. Taxes may be imposed upon any and all property, including privileges, franchises and licenses, to do business in the state, but this shall not be so construed as to authorize the taxation of the stocks of any company or corporation when the property of such company or corporation represented by such stocks has been taxed. The legislature is empowered to impose taxes upon incomes, which taxes may be graduated and progressive and reasonable exemptions may be provided, and a credit may be allowed on income taxes for property taxes paid within the year; provided, that nothing in this section shall permit classification of mines or mining claims.
13:3
The property of the United States, of the state, counties, cities, towns, school districts, municipal corporations and public libraries, lots with the buildings thereon used exclusively for higher religious worship or charitable purposes and places of burial not held or used for private or corporate benefit, and mortgages upon both real and personal property shall be exempt from taxation. Ditches, canals, reservoirs, pipes, and flumes owned and used by individuals or corporations for irrigating lands owned by such individuals or corporations, or the individual members thereof, shall not be separately taxed so long as they shall be owned and used exclusively for such purpose; a deduction of debits from credits may be authorized and taxes of the indigent poor may be remitted or abated at such time and in such manner as may be provided by law.
