Home/Kentucky/Constitution/Art. Revenue and Taxation, § 174
Kentucky Constitution

Article Revenue and Taxation, § 174 — Property to be taxed according to value, whether corporate or individual — Income, license, and franchise taxes

Kentucky Const. art. Revenue and Taxation, § 174

This text of Kentucky Const. art. Revenue and Taxation, § 174 (Property to be taxed according to value, whether corporate or individual — Income, license, and franchise taxes) is published on Counsel Stack Legal Research, covering Kentucky primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

JurisdictionKentuckyDocumentConstitution
ArticleRevenue and Taxation
Section§ 174
CitationKentucky Const. art. Revenue and Taxation, § 174
Bluebook
Ky. Const. art. Revenue and Taxation, § 174.

Full Text

All property, whether owned by natural persons or corporations, shall be taxed in proportion to its value, unless exempted by this Constitution; and all corporate property shall pay the same rate of taxation paid by individual property. Nothing in this Constitution shall be construed to prevent the General Assembly from providing for taxation based on income, licenses or franchises.

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History

Text as Ratified on: August 3, 1891, and revised September 28, 1891. History: Not yet amended.

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Bluebook (online)
Kentucky Const. art. Revenue and Taxation, § 174, Counsel Stack Legal Research, https://law.counselstack.com/constitution/ky/Revenue and Taxation/174.