Florida’s tax system—heavily dependent on property taxes and a regressive sales tax1—is controlled by this article. Its major principles are the allocation of taxes between state and local government, with the state barred from ad valorem taxation of real estate and tangible personal property, and local government barred from other taxes unless delegated by general law. The Constitution allows a corporate income tax but bars a personal income tax. These restrictions on taxation get special protection from change under Article XI, Section 7 that requires any...
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