Article IX establishes the framework for state revenue and, to a great extent, also local revenue. It allows the largest counties to classify real property for taxation, while requiring uniformity in taxation. It abolishes the ad valorem tax on personal property as of January 1, 1979, but requires replacement of revenues lost. This tax, which required the county assessor to place a “value” on personal property, was the most hated tax in Illinois. It also allows the legislature to exempt real property used for certain nonprofit purposes; allows the legislature to...
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