TAXATION - EXEMPTIONS - STATE PROPERTY - UNIVERSITY TRACT MUNICIPAL SERVICES - PAYMENT - LEGISLATION
TAXATION ‑- EXEMPTIONS ‑- STATE PROPERTY ‑- UNIVERSITY TRACT MUNICIPAL SERVICES ‑- PAYMENT ‑- LEGISLATION 1. Metropolitan tract of University is tax exempt. 2. Legislature may authorize regents to pay city for service to University property.
TAXATION - LEGISLATION - VALUATION OF PROPERTY WITHIN COUNTY FOR SCHOOL TAX PURPOSES
TAXATION ‑- LEGISLATION ‑- VALUATION OF PROPERTY WITHIN COUNTY FOR SCHOOL TAX PURPOSES 1. Legislation leading to the valuation of real and personal property within a county or other political subdivision by the State Legislature or any agency of State Government would be unconstitutional as such tax is a local purpose. 2. An En Banc decision of the Supreme Court remains the authoritative statement of that Court even though a department of the Court may have subsequently decided to the contrary.
TAXATION - LEGISLATION - RELIEF FROM SPECIAL PROPERTY TAXES TO CERTAIN HOME OWNERS
TAXATION ‑- LEGISLATION ‑- RELIEF FROM SPECIAL PROPERTY TAXES TO CERTAIN HOME OWNERS The legislature may not constitutionally grant special property tax levy relief to home owner-taxpayer as a class only, and not grant the same property tax treatment to other real estate owned by corporations, small businesses, etc.