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Amendments to Maryland Constitutions
Volume 380, Page 399   View pdf image (33K)
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CHAPTER 64
(House Bill 85)
AN ACT to propose an amendment to Article 15 of the Declaration
of Rights of the Constitution of the State of Maryland, granting
the General Assembly the power to provide for the separate as-
sessment, classification and sub-classification of land, improve-
ments on land and personal property, and requiring that all taxes
levied shall be uniform as to each such class or sub-class of land,
improvements on land, and personal property.
SECTION 1. Be it enacted by the General Assembly of Maryland
(three-fifths of all the members of each of the two Houses con-
curring) , That the following amendment be and the same is hereby
proposed to Article 15 of the Declaration of Rights of the Constitu-
tion of the State of Maryland, the same, if adopted by the legal and
qualified voters of the State, as herein provided, to become Article
15 of the Declaration of Rights of the Constitution of the State of
Maryland.
Article 15. That the levying of taxes by the poll is grievous and
oppressive and ought to be prohibited; that paupers ought not to
be assessed for the support of the government; that the General As-
sembly shall, by uniform rules, provide for the separate assessment
[of land and], classification and sub-classification [s] of land, im-
provements on land and personal property, as it may deem proper;
and all taxes thereafter provided to be levied by the State for the
support of the general State Government, and by the Counties and
by the City of Baltimore for their respective purposes, shall be uni-
form [as to land within the taxing district, and uniform] within
[the] each class or sub-class of land, improvements on land and
personal property which the respective taxing powers may have
directed to be subjected to the tax levy; yet fines, duties or taxes
may properly and justly be imposed, or laid with a political view
for the good government and benefit of the community.
SEC. 2. And be it further enacted, That the aforegoing amend-
ment to the Declaration of Rights of the Constitution of the State
of Maryland shall, at the election to be held in November, 1960, be
submitted to the legal and qualified voters of the State for their


 
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Amendments to Maryland Constitutions
Volume 380, Page 399   View pdf image (33K)
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