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No city, town, or other municipality shall make any assessment for the cost of sidewalks or street paving, or for the cost of the construction of any sewers against property abutting in such street or sidewalk so paved. or drained by such sewers, in excess of the increased value of such property by reason of the special benefits derived from such improvements (sec. 223).

(6) Rate limitation.-(1):

No city, town, village, or other municipal corporation, other than as provided in this article, shall levy or collect a higher rate of taxation in any one year on the property situated therein than one-half of one per centum of the value of such property as assessed for State taxation during the preceding year

(sec. 216). (2) Exceptions for certain municipalities: Special tax amendments have been enacted in the case of municipalities of Mobile, Tuscumbia, Sheffield, Hurlsboro, Jasper, Cordova, Dora, Oxford, Talladega, Citronelle, Girard, Albany, and Tuscaloosa (amendments VI, VIII, XII, and XIII).

(c) School district taxes.—Incorporated cities and towns which are school districts, or school districts of which any incorporated city or town is a part, may levy an additional tax for public school purposes (sec. C-a-(2)):

The several school districts of any county in the State shall have power to levy and collect a special district tax not exceeding thirty cents on each one hundred dollars' worth of taxable property in such district for public school purposes; provided, that a school district under the meaning of this section shall include incorporated cities or towns, or any school district of which an incorporated city or town is a part *; provided further, that no district tax shall be voted or collected except in such counties as are levying and collecting not less than a three-mill special tax (art. XIX, sec. 2).



Provision for creation of drainage districts, and for assessment of the cost of improvements and maintenance against property to the extent of benefits derived, is made:

SECTION 1. The Legislature may form or provide for the formation of drainage districts for establishing and maintaining drainage systems; and provide for the assessment of the whole or part of the cost of such improvements against the lands and property in such district to the extent of the increased value thereof by reason of special benefits derived from such improvements and may provide for the issuance of bonds for such districts with or without an election.

SEC. 2. This amendment shall be retroactive and retrospective and shall operate to ratify, confirm, and validate the Act of the Legislature of Alabama, which Act provided for drainage of farm, wet, swamp, and overflow lands in the State of Alabama and authorized the organization of drainage districts, conferred the right of eminent domain to the extent necessary to carry out the purpose of said Act, and provided for raising of revenues by bond issue or otherwise to pay the cost and expense of installing and maintaining drainage systems so as to promote the blic health and general welfare, and which Act was approved March 4, 1915; and the amendment shall operate to confirm and validate all corporate organizations under authority of such law, all procedure had, all acts done, all bonds issued, contracts entered into, and assessments made by such corporations under authority of such law (amendment, 1928).


Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1910, as amended)



The legislative authority of the State is vested in the legislature, subject to the powers reserved to the people by the initiative and referendum (art. IV, sec. 1).


(a) No local or special laws shall be enacted changing the law of descent or succession; affecting assessment and collection of taxes; affecting the estates of deceased persons or of minors; granting to any corporation, association, or individual, any special or exclusive privileges, immunities, or franchises; when a general law can be made applicable (art. IV, sec. 19).

(6) Special privileges and immunities are forbidden: No law shall be enacted granting to any citizen, class of citizens, or corporation other than municipal, privileges or immunities which, upon the same terms, shall not equally belong to all citizens or corporations (art. II, sec. 13).

(c) The power of taxation shall never be surrendered, suspended, or contracted away (art. IX, sec. 1, par. B-1-a).



(a) Uniformity and valuation.—(1) All property taxes are required to be uniform:

The power of taxation shall never be surrendered, suspended, or contracted away. All taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax, and shall be levied and collected for public purposes only (art. IX, sec. 1).

(2) Equality of tax rate is required between citizens of Arizona and citizens of the United States residing outside of Arizona :

The lands and other property belonging to citizens of the United States residing without this State shall never be taxed at a higher rate than the lands and other property situated in this State belonging to residents thereof, and no taxes shall be imposed by this State on any lands or other property within an Indian Reservation owned or held by any Indian ; but nothing herein shall preclude the State from taxing as other lands and other property are taxed, any lands and other property outside of an Indian Reservation owned or held by an Indian, save and except such lands as have been granted or acquired as aforesaid, or as may be granted or confirmed to any Indian or Indians under any act of Congress (art. XX, sec. 5).

(6) Taxes to provide for State expenses and State debt.-(1): The legislature shall provide by law for an annual tax sufficient, with other sources of revenue, to defray the necessary ordinary expenses of the State for each fiscal year. And for the purpose of paying the State debt, if there be any,




the legislature shall provide for levying an annual tax sufficient to pay the annual interest and the principal of such debt within twenty-five years from the final passage of the law creating the debt (art. IX, sec. 3).

(2) If the expenses of any fiscal year exceed the income, the legislature may provide for an additional tax levy:

Whenever the expenses of any fiscal year shall exceed the income, the Legislature may provide for levying a tax for the ensuing fiscal year sufficient, with other sources of income, to pay the deficiency, as well as the estimated expenses of the ensuing year (art. IX, sec. 4).

(c) Exemptions.-All property in the State not exempted from taxation under this section shall be subject to taxation:

That there shall be exempt from taxation all Federal, State, county, and municipal property. Property of educational, charitable, and religious associations, or institutions not used or held for profit may be exempt from taxation by law. Public debt, as evidenced by the bonds of Arizona, its counties, municipalities, or other subdivisions, shall also be exempt from taxation. There shail be further exempt from taxation the property of widows, honorably discharged soldiers, sailors, United States Marines, members of revenue marine service, and army nurses, residents of this state, not exceeding the amount of two thousand dollars, where the total assessment of such widow and such other persons named herein does not exceed five thousand dollars; provided, that no such exemption shall be made for such persons other than widows unless they shall have served at least sixty days in the military or naval service of the United States during time of war, and shall have been residents of this State prior to January 1, 1927. All property in the State not exempt under the laws of the United States or under this constitution, or exempt by law under the provisions of this section shall be subject to taxation to be ascertained as provided by law. This section shall be self-executing (art. IX, sec. 2).


The constitution authorizes income and other specific taxes:

The law-making power shall have authority to provide for the levy and collection of license, franchise, gross revenue, excise, income, collateral and direct inheritance, legacy, and succession taxes, also graduated income taxes, graduated collateral and direct inheritance taxes, graduated legacy and succession taxes, stamp, registration, production, or other specific taxes (art. IX, sec. 12).


The section quoted above (art. IX, sec. 12) also authorizes inheritance and legacy taxes.


(a) Payments of charter, license, and registration fees are required by corporations :

Provision shall be made by law for the payment of a fee to the State by every domestic corporation, upon the grant, amendment, or extension of its charter, and by every foreign corporation upon its obtaining a license to do business in this State; and also for the payment, by every domestic corporation and foreign corporation doing business in this State, of an annual registration fee of not less than ten dollars, which fee shall be paid irrespective of any specific license or other tax imposed by law upon such company for the privilege of carrying on its business in this State, or upon its franchise or property; and for the making, by every such corporation, at the time of paying such fee, of such report to the corporation commission of the status, business, or condition of such corporation, as may be prescribed by law. No foreign corporation shall have authority to do business in this State until it shall have obtained from the Corporation Commission a license to do business in the State, upon such terms as may be prescribed by law. The Legislature may relieve any purely charitable, social, fraternal, benevolent, or religious institution from the payment of such annual registration fee (art. XIV, sec. 17).

(6) Irrevocable franchises are forbidden:

No law granting irrevocably any privilege, franchise, or immunity shall be enacted (art. II, sec. 9).

(c) The corporation commission provided for in the constitution has the sole power to issue certificates of incorporation and licenses to do business in the State (art. XV, sec. 5).


The legislature is authorized to provide for privilege and license taxes (art. IX, sec. 12, par. B-2).


(None now in effect)



(a) The power of initiative and referendum is extended to counties and municipalities (art. IV, sec. 1).

(b) The above section, and section 8 of article IX, recognize that the counties of the State are given the power to impose taxes for local purposes as was done prior to statehood.



Incorporated cities and towns may be vested with power to make local improvements by special assessment and to assess and collect taxes for corporate purposes:

Incorporated cities, towns, and villages may be vested by law with power to make local improvements by special assessments or by special taxation of property benefitted. For all corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes (art. IX, sec. 6).


Municipal corporations can only be created by general laws:

Municipal corporations shall not be created by special laws, but the Legislature, by general laws, shall provide for the incorporation and organization of cities and towns and for the classification of such cities and towns in proportion to population, subject to the provisions of this article (art. XIII, sec. 1).


Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1874, as amended)



(a) The legislative power is vested in the general assembly, and the power of initiative and referendum is reserved and extended to counties and municipalities (art. V, sec. 1, as amended).

(6) The general assembly may delegate the taxing power to political subdivisions :

and the General Assembly may delegate the taxing power, with the necessary restriction, to the State's subordinate political and municipal corporations to the extent of providing for their existence, maintenance, and well being, but no further (art. II, sec. 23).



(a) The general assembly is prohibited from enacting local and special laws:

The General Assembly shall not pass any local or special act. This amendment shall not prohibit the repeal of local or special acts (amendment 14, 1926).

(b) Special privileges or immunities are forbidden: 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. II, sec. 18).

(c) Corporate powers may not be conferred by special acts: The General Assembly shall pass no special act conferring corporate powers, except for charitable, educational, penal, or reformatory purposes, where the corporations created are to be and remain under the patronage and control of the State (art. XII, sec. 2).


The real and personal property of any femme covert in this State acquired either before or after marriage, whether by gift, grant, inheritance, devise, or otherwise, shall, so long as she may choose, be and reinain her separate estate and property and may be devised, bequeathed, or conveyed by her the same as if she were a femme sole, and the same shall not be subject to the debts. of her husband (art. IX, sec. 7).


No distinctions shall ever be made by law between resident aliens and citizens in regard to the possession, enjoyment, or descent of property (art. II, sec. 20).




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(a) Uniformity and valuation.-All property must be taxed according to its value, and taxation must be equal and uniform:

All property subject to taxation shall be taxed according to its value, that value to be ascertained in such manner as the General Assembly shall direct, making the same equal and uniform throughout the State. No one species of property from which a tax may be collected shall be taxed higher than other species of property of equal value, provided the General Assembly shall have power from time to time to tax hawkers, peddlers, ferries, exhibitions, and privileges, in such manner as may be deemed proper.

(art. XVI, sec. 5).

(6) School taxes.—The general assembly is required to provide for the support of a common school system by property taxes and an annual per capita tax:

The General Assembly shall provide by the general laws for the support of common schools by taxes, which shall never exceed in any one year three mills on the dollar on the taxable property in the state, and by an annual per capita tax of one dollar, to be assessed on every male inhabitant of this State over the age of twenty-one years (art. XIV, sec. 3).

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