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4. FRANCHISE TAXES

Franchise taxes are imposed.

5. LICENSE TAXES

License taxes are imposed.

6. POLL TAX

A poll tax, assessed in the district of residence, is imposed.
C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

(a) Since the establishment of the State, county, and municipal local government has been recognized through their respective "chosen freeholders," limitation on their powers in certain respects is provided in article I, sections XIX and XX, of the constitution.

(b) The legislature may not pass local or special laws regulating the internal affairs of towns and counties, but shall pass general laws providing therefor (art. IV, sec. VII, par. 11; see par. A-2-a). (c) The common law and statutes in effect upon the adoption of the Constitution were continued by article X, section 1.

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

The same remarks as to imposition of taxes by municipalities apply as are made with reference to counties. (See par. C-1.)

NEVADA

Constitutional Provisions Relating to Taxation as of June 30, 1937 (Constitution of 1864, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

(a) The legislative authority of the State is vested in the legislature (art. IV, sec. 1).

(b) By an amendment (art. XIX, 1904), the power of initiative and referendum was reserved.

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2. LEGISLATIVE LIMITATIONS

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(a) The legislature may not pass local or special laws as follows: * * regulating county and township business; ment and collection of taxes for state, county, and township purposes (art. IV, sec. 20, amended 1926).

(b) All laws shall be general and of uniform operation:

In all 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. IV, sec. 21).

3. WIFE'S SEPARATE ESTATE

All property, both real and personal, of the wife, owned or claimed by her before marriage, and that acquired afterward by gift, devise, or descent, shall be her separate property; and laws shall be passed more clearly defining the rights of the wife in relation, as well to her separate property as to that held in common with her husband * * * (art. IV, sec. 31).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.-A uniform and equal rate of assessment and taxation, and a just valuation of all property are required, except as to mines and mining claims:

The legislature 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, real, personal, and possessory, except mines and mining claims, when not patented, the proceeds alone of which shall be assessed and taxed, and when patented, each patented mine shall be assessed at not less than five hundred dollars ($500), except when one hundred dollars ($100) in labor has been actually performed on such patented mine during the year, in addition to the tax upon the net proceeds, and also, excepting such property as may be exempted by law for municipal, educational, literary, scientific, or other charitable purposes (art. X, sec. 1).

(b) Corporate property.-All property of corporations, except those exempted in this section, shall be subject to taxation, the same as that of individuals:

All real property and possessory rights to the same, as well as personal property in this state, belonging to corporations now existing or hereafter created, shall be subject to taxation the same as property of individuals: Provided, that the property of corporations formed for municipal, charitable, religious, or educational purposes may be exempted by law (art. VIII, sec. 2).

(c) School tax.-A special tax is imposed for the support of the university and common schools:

The legislature shall provide a special tax, which shall not exceed two mills on the dollar of all taxable property in the State, in addition to the other means provided for the support and maintenance of said university and common schools (art. XI, sec. 6).

(d) Rate limitation.—

The total tax levy for all public purpose, including levies for bonds, within the State, or any subdivision thereof, shall not exceed five cents on one dollar of assessed valuation (art. X, sec. 2, amended 1936).

(e) Exemptions.-Municipal, charitable, religious, educational, literary and scientific corporations may be exempted from taxation (art. X, sec. 1; art. VIII, sec. 2; see par. B 1-a and B 1-b).

2. INCOME TAXES

No income tax is imposed.

3. DEATH TAXES

No death taxes are imposed.

4. FRANCHISE TAXES

Franchise taxes are imposed:

Dues from corporations shall be secured by such means as may be prescribed by law; (provided, that corporators in corporations formed under the laws of this state shall not be individually liable for the debts or liabilities of such corporation) (art. VIII, sec. 3).

5. LICENSE TAXES

License or privilege taxes are imposed (art. VIII, sec. 3).

6. POLL TAX

(a) A poll tax not less than $2 nor more than $4 is required (art. II, sec. 7, as amended, 1907).

(b) Payment of a poll tax shall not be required as a condition to the right of voting by persons in the military or naval service of the United States (art. II, sec. 3).

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

The schedule (art. XVII) recognizes the counties and municipalities existing at the adoption of the constitution, continues the laws then in effect, which provided for local taxation.

2. ORGANIZATION

(a) The legislature shall provide for a uniform system of county and township government:

The legislature shall establish a system of county and township government, which shall be uniform throughout the state (art. IV, sec. 25).

(b) A board of county commissioners is provided for to perform duties under legislative authority:

The legislature shall provide by law for the election of a board of county commissioners in each county, and such county commissioners shall, jointly and individually, perform such duties as may be prescribed by law (art. IV, sec. 26).

C. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

(See Par. C-1-A)

2. ORGANIZATION

(a) The legislature may provide for organization of municipalities restricting their powers of taxation and to create indebtedness (art. VIII, sec. 8).

(b) By an amendment to article VIII, section 8 (1924), general laws may be enacted authorizing cities and towns to adopt or amend a charter for their own government.

NEW MEXICO

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1911, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

(a) The legislative power is vested in the Legislature, the power of initiative and referendum being reserved to the people (art. IV, sec. 1). (b) The legislature is given all powers necessary to the legislature of a free state:

In addition to the powers herein enumerated, the legislature shall have all powers necessary to the legislature of a free state (art. IV, sec. 2).

2. LEGISLATIVE LIMITATIONS

(a) The legislature shall not pass local or special laws in any of the following cases:

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Regulating county, precinct, or district affairs; the assessment or collection of taxes * ** * incorporating cities, town, or villages * chartering or licensing ferries, toll bridges, toll roads, banks, insurance companies, or loans or trust companies; changing the laws of descent; granting to any corporation, association, or individual the right to lay down railroad tracks or any special or exclusive privilege, immunity or franchise, or amending existing charters for such purposes; exempting property from taxation, In every other case where a general law can be made applicable, no special laws shall be enacted (art. IV, sec. 24).

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(b) The legislature shall not grant any special right, franchise, privilege, immunity, or exemption to any person or corporation:

The legislature shall not grant to any corporation or person, any rights, franchises, privileges, immunities, or exemptions, which shall not, upon the same terms and under like conditions, inure equally to all persons or corporations; no exclusive right, franchise, privilege, or immunity shall be granted by the legislature or any municipality in this state (art. IV, sec. 26).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Equality and valuation.-(1) Taxes upon tangible property shall be in proportion to its value, and equal and uniform upon subjects of the same class:

Taxes levied upon tangible property shall be in proportion to the value thereof, and taxes shall be equal and uniform upon subjects of taxation of the same class (art. VIII, sec. 1).

(2) Lands of same character or quality, similarly situated, shall be assessed at same value per acre:

Lands held in large tracts shall not be assessed for taxation at any lower value per acre than lands of the same character or quality and similarly situated, held in smaller tracts. The plowing of land shall not be considered as adding value thereto for the purpose of taxation (art. VIII, sec. 6).

(b) School taxes. The legislature shall provide for an annual tax levy upon all the taxable property in the State for school purposes:

* The legislature shall provide for the levy and collection of an annual tax upon all the taxable property in the state for the maintenance of the public schools, the proceeds of such tax levy to be added to the current school fund above provided for * (art. XII, sec. 4).

(c) Rate limitation.-Property taxes for State revenue shall not exceed 4 mills on the dollar valuation, except for support of State institutions and payment of the State debt. The total annual levy for all State purposes exclusive of the State debt shall not exceed 20 mills:

Taxes levied upon real or personal property for state revenue shall not exceed four mills annually on each dollar of the assessed valuation thereof except for the support of the educational, penal, and charitable institutions of the state, payment of the state debt and interest thereon; and the total annual tax levy upon such property for all State purposes exclusive of necessary levies for the state debt shall not exceed ten mills: Provided, however, That taxes levied upon real or personal tangible property for all purposes, except special levies on specific classes of property and except necessary levies for public debt, shall not exceed twenty mills annually on each dollar of the assessed valuation thereof, but laws may be passed authorizing additional taxes to he levied outside of such limitation when approved by at least a majority of the electors of the taxing district voting on such proposition (art. VIII, sec. 2, amended).

(d) Exemptions.-The following property is exempt from taxation (1) By constitutional authority:

The property of the United States, the state and all the counties, towns, cities, and school districts, and other municipal corporations, public libraries, community ditches and all laterals thereof, all church property, all property used for educational or charitable purposes, all cemeteries not used or held for private or corporate profit, and all bonds of the State of New Mexico, and of the counties, municipalities and districts thereof, shall be exempt from taxation. (art VIII, sec. 3).

(2) By legislative authority:

The legislature may exempt from taxation property of each head of a family to the amount of two hundred dollars, and the property of every honorably discharged soldier, sailor, marine, and army nurse, and the widow of every such soldier, sailor, or marine, who served in the armed forces of the United States at any time during the period in which the United States was regularly and officially engaged in war, in the sum of two thousand dollars (art. VIII, sec. 5).

2. INCOME TAXES

Income taxes are imposed.

3. DEATH TAXES

An inheritance tax is imposed.

4. FRANCHISE TAXES

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Franchise taxes are imposed. A permanent State corporation commission is provided for, through which all charters for corporations shall issue by whom fees required by law shall be collected, and to have a general supervision and regulation of corporations (art. XI, secs. 1 to 13).

5. LICENSE TAXES

License taxes are imposed by the State and by municipalities.

6. POLL TAX

An annual poll tax of $2 is imposed.

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