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Part Two The Kansas Constitution and Commentary, Art.XI Finance and Taxation

From: The Kansas State Constitution

Francis H. Heller

From: Oxford Constitutions (http://oxcon.ouplaw.com). (c) Oxford University Press, 2021. All Rights Reserved.date: 18 May 2021

As is true in most states, what started out as an apparently very simple system of taxation for the state of Kansas has, over the years, become increasingly complex and controversial. The original constitution provided that there should be uniform and equal taxation of all property. There were to be only two exceptions to this rule: Property used exclusively for the benefit of the state, counties, municipalities, or educational and charitable societies and institutions should be exempt, and at least the first $200 of personal property should likewise be exempt...
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