First Page
425
Abstract
Most states have constitutional provisions requiring expressly or in effect, equality and uniformity of taxation. Under these constitutional requirements, it is usually held that the legislatures acting under their general taxing power, are not prohibited from making geographical classifications for purposes of taxation so long as they are reasonable and based upon a substantial distinction. However, the equality and uniformity provisions do require that all members of the same class be taxed alike. This limitation does not require meticulous adjustments to avoid incidental hardships upon some member of the same class, but requires only substantial uniformity. Since special assessments are within the general taxing power of the legislature, they are subject to these same limitations.
Recommended Citation
Thomas A. Thomas,
Constitutionality of Additional Assessments Necessitated by the Delinquency of Some Land Owners in a Special Assessment District,
1 Vanderbilt Law Review
425
(1948)
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol1/iss3/5