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Part Two The Indiana Constitution and Commentary, Art.X Public Finance

From: The Indiana State Constitution

William P. McLauchlan

From: Oxford Constitutions (http://oxcon.ouplaw.com). (c) Oxford University Press, 2021. All Rights Reserved.date: 07 May 2021

(a) The General Assembly shall provide, by law, for a uniform and equal rate of property assessment and taxation and shall prescribe regulations to secure a just valuation for taxation of all property, both real and personal. The General Assembly may exempt from property taxation any property in any of the following classes: (1) Property being used for municipal, educational, literacy, scientific, religious or charitable purposes; (2) Tangible personal property other than property being held for sale in the ordinary course of a trade or business, property being...
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