C. SPECIFIC PROVISIONS (COUNTIES) 1. PROPERTY TAXES (a) Counties and incorporated municipalities shall be authorized to impose taxes for local purposes. The Legislature shall authorize the several counties and incorporated cities or towns in the State to assess and impose taxes for county and municipal purposes, and for no other purposes, and all property shall be taxed upon the principles established for State taxation. But the cities and incorporated towns shall make their own assessments for municipal purposes upon the property within their limits. The Legislature may also provide for levying a special capitation tax, and a tax on licenses. But the capitation tax shall not exceed one dollar a year and shall be applied exclusively to common school purposes (art. IX, sec. 5). (b) School taxes.-(1) County levy: Each county shall be required to assess and collect annually for the support of the public free schools therein a tax of not less than three (3) mills, nor more than ten (10) mills on the dollar on all taxable property in the same. (Amendment of 1904, Joint Resolution 2, Acts 1903, making the maximum seven (7) mills, as amended by Joint Resolution 25, Acts 1917, and adopted at general election, 1918 (art. XII, sec. 8, as amended)). (2) District levy: * The Legislature may provide for the division of any county or counties into convenient school districts * * and for the levying and collection of a district school tax, for the exclusive use of public free schools within the district, whenever a majority of the qualified electors thereof that pay a tax on rear or personal property shall vote in favor of such levy: Provided, That any tax authorized by this section shall not exceed ten mills on the dollar in any one year on the taxable property of the district (art. XII, sec. 10). (c) County taxing districts.— The Legislature shall by law authorize the County Commissioners of the several counties where it is deemed necessary for assessment purposes to divide their respective counties into taxation districts, and to appoint in, and for each district, an Assistant Assessor of Taxes, whose powers, duties, and compensation shall be prescribed by law (art. VIII, sec. 7). * * * D. SPECIFIC PROVISIONS (MUNICIPALITIES) 1. PROPERTY TAXES Municipalities can only impose taxes for municipal purposes. Cities and towns may make their own assessments upon property within their limits. (See par. C-1-a, art. IX, sec. 5.) 2. ORGANIZATIONS (a) The constitution empowers the legislature to establish and abolish municipalities and to provide for their government and to prescribe their powers: The Legislature shall have power to establish, and to abolish, municipalities, to provide for their government, to prescribe their jurisdiction and powers, and to alter or amend the same at any time. When any municipality shall be abolished, provision shall be made for the protection of its creditors (art. VIII, sec. 8). (b) An amendment to the above article, as section 10, was adopted in November 1936 with respect to a "municipal corporation to be known as the city of Key West," giving the legislature power to establish such municipality, provide for its government, taxation, etc. GEORGIA Constitutional Provisions Relating to Taxation as of June 30, 1937 (Constitution of 1877, as amended) A. GENERAL PROVISIONS 1. LEGISLATIVE POWERS (a) The legislative power of the State is vested in the general assembly (art. III, sec. 1, par. 1). (b) The general assembly is empowered to make all laws not repugnant to the State or Federal Constitution which they deem necessary for the welfare of the State: Par. XXII. The General Assembly shall have power to make all laws and ordinances consistent with this Constitution, and not repugnant to the Constitution of the United States, which they shall deem necessary and proper for the welfare of the State (art. III, sec. VII). 2. LEGISLATIVE LIMITATIONS (a) The constitution declares taxation to be a sovereign and inalienable right of the people: That the right of taxation shall always be under the complete control of the State. The right of taxation is a sovereign right, inalienable, indestructible, is the life of the State, and rightfully belongs to the people in all republican governments, and neither the General Assembly, nor any nor all other departments of the government established by this Constitution, shall ever have the authority to irrevocably give, grant, limit, or restrain this right; and all laws, grants, contracts, and all other acts whatsoever, by said government or any department thereof, to effect any of these purposes, shall be and are hereby declared to be null and void for every purpose whatsoever; and said right of taxation shall always be under the complete control of, and revocable by, the State, notwithstanding any gift, grant, or contract whatsoever by the General Assembly (art. IV, sec. I, par. I). (b) The powers of taxation over the whole State shall be exercised by the general assembly for the following purposes only: For the support of the State government and the public institutions. For educational purposes, in instructing children in the elementary branches of an English education only. To pay the interest on the public debt. To pay the principal of the public debt. To suppress insurrection, to repel invasion, and defend the State in time of war. * * And for aid, assistance, and pensions to ex-confederate soldiers, and to their widows and for other welfare benefits. To construct and maintain a system of State highways (art. VII, sec. I, par. I; amended June 1937). (c) The constitution forbids special legislation. Laws are to have uniform operation: Laws of a general nature shall have uniform operation throughout the State, and no special law shall be enacted in any case for which provision has been made by an existing general law. No general law affecting private rights shall be varied in any particular case by special legislation, except with the free consent, in writing, of all persons to be affected thereby; and no person under legal disability to contract is capable of such consent (art. I, sec. IV, par. I). (d) Special privileges or immunities are irrevocable except— No grant of special privileges or immunities shall be revoked except in such manner as to work no injustice to the corporators or creditors of the incorporation (art. I, sec. III, par. III). 3. WIFE'S SEPARATE ESTATE All property of the wife at the time of her marriage, and all property given to, inherited, or acquired by her, shall remain her separate property, and not be liable for the debts of her husband (art. III, sec. XI, par. I). B. SPECIFIC PROVISIONS (STATE) 1. PROPERTY TAXES (a) Uniformity.-Taxation is required to be uniform upon the same class of property: Classification of property and different rates and methods of taxation are authorized: All taxes shall be levied and collected under general laws and for public purposes only. All taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax. Classes of subjects for taxation of property shall consist of tangible property, and one or more classes of intangible personal property including money. The General Assembly shall have the power to classify property including money for taxation, and to adopt different rates and different methods for different classes of such property (art. VII, sec. 2, par. 1; amended June 8, 1937). (b) Special tax for sinking fund.— The General Assembly shall raise, by taxation, each year, in addition to the sum required to pay the public expenses and interest on the public debt, the sum of one hundred thousand dollars, which shall be held as a sinking fund to pay off and retire the bonds of the State which have not yet matured, and shall be applied to no other purpose whatever. * * (art. VII, sec. 14, par. 1). * (c) Corporate property. The constitution forbids the surrender or suspension of the power to tax corporations or corporate property: The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to which the State shall be a party (art. VII, sec. II, par. 5). (d) Exemptions. Exemptions are provided for all public property, places of religious worship or burials, public charitable institutions; buildings of specified institutions of learning and other funds or property, not invested in real estate; the real and personal property of public libraries and of literary associations not used for private or corporate gain or income. The legislature may also exempt from taxation farm products, including baled cotton, grown in this State, and remaining in the hands of the producers, but not longer than for the year next after their production. A homestead to the value of $2,000 is exempt to each citizen of the State, as is personal property to the value of $300 (art. VII, sec 2; amended June 8, 1937). 2. INCOME TAX An income tax is imposed (art. VII, sec. 2; see par. B 1-a). 3. DEATH TAXES An inheritance tax is imposed (art. VII, sec. 2; see par. B 1–a). 4. FRANCHISE TAXES Franchise taxes are imposed (art. VII, sec. 2; see par. B 1-a). 5. LICENSE TAXES License taxes are imposed (art. VII, sec. 2; see par. B 1-a). 6. POLL TAX No poll tax shall be levied except for educational purposes, and such tax shall not exceed one dollar annually upon each poll (art. VII, sec. II, par. 3). C. SPECIFIC PROVISIONS (COUNTIES) 1. PROPERTY TAXES (a) Limitation of the taxing power of counties.— The general assembly shall not have power to delegate to any county the right to levy a tax for any purpose, except for educational purposes; to build and repair the public buildings and bridges; to maintain and support prisoners; to pay sheriffs and coroners, and for litigation, quarantine, roads, and expenses of courts; to support paupers and pay debts heretofore existing; to pay the county police, and to provide for necessary sanitation, and for the collection and preservation of records of birth, death, diseases, and health, and to pay county agricultural and home demonstration agents (art. VII, sec. VI, par. 2; amended June 8, 1937). (b) School taxes.-Authority is given to counties and municipal corporations to levy taxes for the support of common schools: * * * * ** The proper county authorities whose duty it is to levy taxes for county purposes in this State shall, assess and collect taxes for the support of the public schools under its control not less than one nor more than five mills on the dollar of all taxable property of the county outside of independent local systems, * * An additional levy to that already allowed not to exceed five mills shall be permissible in independent local systems, municipalities, or school districts, on a two-thirds vote of those voting. No additional election shall be required to maintain any local school tax now in existence in districts, counties, or municipalities, provided this shall not apply to counties having a local school system of taxation adopted prior to the Constitution of 1877 (art. VII, sec. IV, par. I). Authorize a tax of 11 mills for educational purposes by any county in the State having a city of not less than 200,000 inhabitants in its borders (art. 7, sec. 6, par. 2; amended June 1937). (c) Special assessments.-(1) De Kalb County: An amendment adopted June 8, 1937, authorized the county of De Kalb to levy special assessments for purposes of fire prevention, sanitation, sewerage, etc. (art. 11, sec. 1, amended). (2) Ware County: An amendment adopted June 8, 1937, authorized the county of Ware to impose an additional special tax not to exceed 1 mill for establishing a promotion fund for assisting, promoting, and encouraging the location of new industries therein. (art. 7, sec. 6, par. 2). (d) Exemptions.-Exemptions of ad valorem taxation for a period of 5 years by counties, incorporated towns, and cities for certain textile and other industries is authorized: Any person, natural or artificial, a resident of this State, who may after January 1st, 1924, build, equip, establish, or enlarge a plant for the manufacture or processing of cotton, wool, linen, silk, rubber, clay, wood, metallic or non-metallic mineral or combination of same, creamery or cheese plant, or for the production or development of electricity, may, as to such building, enlargement, or equipment be exempt from all county, incorporated town, or city ad valorem taxes for a period of time not exceeding five (5) years from the date of the beginning of the building, enlargement. or equipment of such plants. * * (art. VII, sec. II, par. II-A). * D. SPECIFIC PROVISIONS (MUNICIPALITIES) The same provisions as set out under "Section C (counties)" likewise apply generally to municipalities. By an amendment adopted June 8, 1937, the city of Waycross is authorized to impose an additional special tax not to exceed 1 mill for establishing a promotion fund for assisting, promoting, and encouraging the location of new industries therein (art. 7, sec. 6, par. 2). IDAHO Constitutional Provisions Relating to Taxation as of June 30, 1937 (Constitution of 1890, as amended) A. GENERAL PROVISIONS 1. LEGISLATIVE POWERS The legislative power is vested in the legislature, reserving to the people the power of initiative and referendum (art. III, sec. 1). 2. LEGISLATIVE LIMITATIONS (a) Local and special laws are prohibited as follows: For the assessment and collection of taxes; Affecting estates of deceased persons, minors, or other persons under legal disabilities; Exempting property from taxation; Changing the law of descent or succession; Creating any corporation (art. III, sec. 19). (b) The grant of irrevocable special privileges or immunities is prohibited: * * All political power is inherent in the people. Government is instituted for their equal protection and benefit, * and no special privileges or immunities shall ever be granted that may not be altered, revoked, or repealed by the legislature (art. I, sec. 2). B. SPECIFIC PROVISIONS (STATE) 1. PROPERTY TAXES (a) Uniformity and valuation.—(1) The legislature is required to levy taxes in proportion to the value of property: The Legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every person or corporation shall pay a tax in proportion to the value of his, her, or its property, except as in this article |