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  1. Overview: Arizona Constitutional Convention (1910) [2023 Edition]
  2. Full Record: Arizona Constitutional Convention (1910) [2023 Edition]
  3. Committee:Convention
  4. Session: 1910-11-16 14:00:00
  5. Event type: CREATE_FROM

Arizona Constitutional Convention (1910) [2023 Edition]

Convention

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Session 16108: 1910-11-16 14:00:00

The Convention receives reports from the Committee on Public Debt on Propositions Number 106, 10, 11, 59, 65, 83, 122, 147, 126, and 56. The Convention considers the Committee of the Whole reports on Propositions Number 44, 75, 73, and 41. The Committee on Matters for Separate Submission presents reports on Propositions Number 26 and 27.

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Proposition Number 126 - Taxation

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A PROPOSITION

No. 126

Introduced by Mr. Carlos C. Jacome, of Pima County.

A Proposition Relative to Taxation.

IT IS HEREBY PROPOSED:

Section 1. All property, except as in this constitution otherwise provided, shall be uniformly assessed for taxation, and the legislature shall prescribe such regulation as shall secure a just valuation of all property, real and personal.

Section 2. All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax and shall be levied and collected under general laws.

Section 3. No tax shall be levied, except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same to which only it shall be applied.

Section 4. All mines and mining claims from which gold, silver, copper and other mineral products is, or may be produced, may be taxed, in addition to all machinery and other surface implements upon or appurtenant to said mines or mining claims, and in lieu of all taxes on said mines and mining claims, on the annual gross product thereof, as may be prescribed by law. PROVIDED, when surface ground in any such mine or claim is used for purposes other than mining, milling or the reduction of ores, and has a separate value for such other purpose, such surface ground or any part thereof used for such other purposes shall be taxed as other property, as provided by law. PROVIDED FURTHER, that all unproductive unpatented mining claims shall be free from taxation. Nothing herein shall be taken to exempt from taxation any machinery and improvements located upon such unproductive mining claim.

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