AGO Opinion Topics: VALUATION PROPERTY WITHIN COUNTY 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.