Home Table of Contents

Article 15. Prohibition against poll taxes and assessment of paupers; tax uniformity

West's Annotated Code of MarylandConstitution of Maryland Adopted by Convention of 1867

West's Annotated Code of Maryland
Constitution of Maryland Adopted by Convention of 1867
Declaration of Rights
MD Constitution, Declaration of Rights, Art. 15
Article 15. Prohibition against poll taxes and assessment of paupers; tax uniformity
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 Assembly shall, by uniform rules, provide for the separate assessment, classification and sub-classification of land, improvements 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 uniform within 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.

Credits

Acts 1914, c. 390, ratified Nov. 2, 1915; Acts 1960, c. 64, ratified Nov. 8, 1960.
MD Constitution, Declaration of Rights, Art. 15, MD CONST DECL OF RIGHTS, Art. 15
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document