Idaho Const. art. VII, § 5

Idaho Constitution

Article VII, § 5 — TAXES TO BE UNIFORM – EXEMPTIONS

This text of Idaho Const. art. VII, § 5 (TAXES TO BE UNIFORM – EXEMPTIONS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

JurisdictionIdaho DocumentConstitution

ArticleVII

Section§ 5

CitationIdaho Const. art. VII, § 5

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Idaho Const. art. VII, § 5.

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All taxes shall be uniform upon the same class of subjects within the territorial limits, of the authority levying the tax, and shall be levied and collected under general laws, which shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal: provided, that the legislature may allow such exemptions from taxation from time to time as shall seem necessary and just, and all existing exemptions provided by the laws of the territory, shall continue until changed by the legislature of the state: provided further, that duplicate taxation of property for the same purpose during the same year, is hereby prohibited.

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All taxes shall be uniform upon the same class of subjects within the territorial limits, of the authority levying the tax, and shall be levied and collected under general laws, which shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal: provided, that the legislature may allow such exemptions from taxation from time to time as shall seem necessary and just, and all existing exemptions provided by the laws of the territory, shall continue until changed by the legislature of the state: provided further, that duplicate taxation of property for the same purpose during the same year, is hereby prohibited.

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Idaho Const. art. VII, § 5, Counsel Stack Legal Research, https://law.counselstack.com/constitution/id/VII/5.