Monday, June 19, 2006


Alabama's constitution of 1901, apparently its current one has the following provisions:

Property taxes to be assessed in exact proportion to value of property.

All taxes levied on property in this state shall be assessed in exact proportion to the value of such property, but no tax shall be assessed upon any debt for rent or hire of real or personal property, while owned by the landlord or hirer during the current year of such rental or hire, if such real or personal property be assessed at its full value.

Limitation on state property tax rate.

The legislature shall not have the power to levy in any one year a greater rate of taxation than sixty-five one-hundredths of one per centum on the value of the taxable property within this state.

Hat tip: Bill Frambach