Tuesday, June 20, 2006


Ohio has a history of Georgists, which isn't suprising considering their old industrial base. With the Ohio Constitution though, it effectivly neuters any LVT reform before it can get off the ground.

“Land and improvements thereon shall be taxed by uniform rule according to value, except [minor irrelevant exceptions]” (Ohio Constitution, §12.02)

“The powers defined herein as the ‘initiative’ and ‘referendum’ shall not be used to pass a law authorizing any classification of property for the purpose of levying different rates of taxation thereon or of authorizing the levy of any single tax on land or land values or land sites at a higher rate or by a different rule than is or may be applied to improvements thereon or to personal property.” (Ohio Constitution §2.01e)