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INDIANA

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1851, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

The legislative authority is vested in the general assembly (art. 4, sec. 1).

2. LEGISLATIVE LIMITATIONS

(a) Local or special laws are forbiddenRegulating county and township business.

For the assessment and collection of taxes for State, county, township, or road purposes (art. 4, sec. 22).

(b) In all the cases enumerated in the preceding section, and in all other cases where a general law can be made applicable, all laws shall be general and of uniform operation throughout the State (art. 4, sec. 23).

(c) Corporations, other than banking, shall not be created by special act, but may be formed under general laws (art. 11, sec. 13). (d) The general assembly shall not grant to any citizen, or class of citizens, privileges or immunities which, upon the same terms, shall not equally belong to all citizens (art. 1, sec. 23).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.—

The General Assembly shall provide, by law, for a uniform and equal rate of assessment and taxation; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious, or charitable purposes, as may be specially exempted by law (art. 10, sec. 1).

(b) School taxes.—

Taxes on the property of corporations, that may be assessed by the General Assembly for common school purposes (art. 8, sec. 2).

(c) Exemptions.-Property of municipalities, educational, literary, scientific, religious, or charitable organizations may be exempted from taxation (art. 10, sec. 1; see par. B-1-a).

2. INCOME TAX

A gross income tax is imposed.

3. DEATH TAXES

An inheritance tax is imposed.

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(a) Assessment of taxes.-(1) The general assembly may pass general laws for the regulation of county and township business and for assessment and collection of taxes for county purposes (art. 4,. sec. 22, par. A-2-a).

(2) Property is assessed by the township assessors, subject to review by the county assessor and the county boards of review, and State board of tax commissioners.

2. LOCAL GOVERNMENT

County boards may be vested with powers of a local administrative character.

The General Assembly may confer upon the boards doing county business in the several counties, powers of a local, administrative character (art. 6, sec.. 10).

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

Municipalities must be formed under general laws (par. A-2-c),. and property assessed by township assessors. (See par. 1-a (2) above.)

IOWA

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1857, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

The legislative authority is vested in the general assembly (art. III. sec. 1).

2. LEGISLATIVE LIMITATIONS

(a) All laws of general nature shall have a uniform operation.

All laws of general nature shall have a uniform operation; the general assembly shall not grant to any citizen, or class of citizens, privileges or immunities, which, upon the same terms shall not equally belong to all citizens (art. I, sec. 6).

(b) The general assembly shall not pass local or special laws in the following cases: For the assessment and collection of taxes for State, county, or road purposes; for the incorporation of cities and towns; in all cases above enumerated, and in all other cases where a general law can be made applicable, all laws shall be general, and of uniform operation throughout the State; * (art. III, sec. 30).

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B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.-All laws of general nature shall have a uniform operation:

All laws of a general nature shall have a uniform operation; the general assembly shall not grant to any citizen, or class of citizens, privileges or immunities, which, upon the same terms shall not equally belong to all citizens (art. I, sec. 6).

(b) Corporate property.-Property of corporations is to be taxed as is that of individuals:

The property of all corporations for pecuniary profit, shall be subject to taxation the same as that of individuals (art. VIII, sec. 2).

(c) School taxes.-The educational interests of the State shall be under the management of a board of education (art. IX, sec. 1) whose powers are administrative, and whose acts are subject to amendment or repeal by the general assembly (sec. 8). The board is without power to levy taxes, and the general assembly shall provide for the board's expenses. The control and management of educational and school funds and property is in the general assembly:

NOTE. There are few provisions in the Iowa constitution specifically referring to taxation.

The legislature fixes the amount of money necessary for general state purposes, and the board of assessment fixes the rate to be levied on the valuation of the taxable property in the state. This is levied by the county boards of supervisors, together with the levy necessary for local purposes.

2. INCOME TAXES

An income tax is imposed.

3. DEATH TAXES

An inheritance tax and an estate tax to absorb the 80-percent credit allowed under the Federal estate tax law is imposed.

4. FRANCHISE TAXES

Franchise taxes are imposed on domestic and foreign corporations.

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C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

(a) Power to tax.-By article XII, section 2, provisions in effect with respect to taxation by counties and other subdivisions prior to the adoption of the constitution of 1857 were continued, and by legislative authority all such subdivisions may impose property and

license taxes.

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

The remarks in the note to paragraph C herein also apply to municipalities.

E. DRAINAGE DISTRICTS

The construction of drains, ditches, and levees for agricultural, sanitary, or mining purposes and special assessments upon the property benefited is authorized (art. 1, sec. 18, amended, 1908).

KANSAS

Constitutional Provisions Relating to Taxation as of June 30, 1937 (Constitution of 1859, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

The legislative power is vested in the legislature (art. 2, sec. 1).

2. LEGISLATIVE LIMITATIONS

(a) Granting irrevocable special privileges and immunities is forbidden:

All political power is inherent in the people, and all free governments are founded on their authority, and are instituted for their equal protection and benefit. No special privileges or immunities shall ever be granted by the legislature, which may not be altered, revoked, or repealed by the same body; and this power shall be exercised by no other tribunal or agency (bill of rights, sec. 2).

(b) Special laws may not be enacted where a general law can be made applicable:

All laws of a general nature shall have a uniform operation throughout the state; and in all cases where a general law can be made applicable, no special law shall be enacted; and whether or not a law enacted is repugnant to this provision of the constitution shall be construed and determined by the courts of the state (art. 2, sec. 17).

3. WIFE'S SEPARATE ESTATE

The legislature shall provide for the protection of the rights of women, in acquiring and possessing property, real, personal, and mixed, separate and apart from the husband; and shall also provide for their equal rights in the possession of their children (art. 15, sec. 6).

4. ALIEN PROPERTY RIGHTS

(See par. B-1-a-(2))

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.—(1) :

The legislature shall provide for a uniform and equal rate of assessment and taxation, except that mineral products, money, mortgages, notes, and other evidences of debt may be classified and taxed uniformly as to class as the legislature shall provide (art. 11, sec. 1, as amended, 1924; see also par. A-2c).

(2) By the ordinance to the constitution of 1859, the State of Kansas relinquished any right to tax lands therein owned by the United States and guaranteed to impose no tax upon nonresidents higher than that upon residents of the State, and section 17 of the bill of rights forbids any distinction in reference to ownership and descent of property as between citizens of Kansas and citizens of other States; however, the rights of aliens in this regard may be regulated.

(b) School taxes.-A permanent tax for the use and benefit of State educational institutions is authorized (art. 6, sec. 10).

(c) Highway tax.-By an amendment (1928), the State was authorized to levy special taxes for road and highway purposes on motor vehicles and motor fuels (art. 11, sec. 9).

(d) Exemptions.-(1) Lands of the United States: The State relinquishes any right to tax lands owned by the United States. (See par. B-1-a-(2)).

(2) Homestead exemption: Farming lands to the extent of 160 acres, or 1 acre within an incorporated municipality, occupied by the owner as a residence, with the improvements thereon, is exempt from forced sale, except for taxes and purchase money (art. 15, sec. 9). (3) Other exempt property:

* * All property used exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent, and charitable purposes, and personal property to the amount of two hundred dollars for each family, shall be exempted from taxation (art. 11, sec. 1, amended).

2. INCOME TAX

A constitutional amendment, authorizing an income tax, was ratified November 1932 (art. 11, new section).

3. DEATH TAXES

An inheritance tax is imposed, and was amended in 1930 so as to permit a deduction of the Federal tax before determining the State

tax.

4. FRANCHISE TAXES

Franchise taxes are imposed.

5. LICENSE TAXES

License taxes are imposed by the State and municipalities.

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