Taxation shall be uniform and equal throughont the State

Miss. Const. art. 4, § 112, under LEGISLATIVE DEPARTMENT.

Miss. Const. art. 4, § 112

Taxation shall be uniform and equal throughont the State

Taxation shall be uniform and equal throughont the State. Property shall be taxed in proportion to its value. The legislature may, however, impose a tax per capita upon such domestic animals as from their nature and habits are destructive of other property. Property shall be assessed for taxes under general laws, and by uniform rules, according to its true value. But the legislature may provide for a special mode of valuation and assessment for railroads, and railroad and other corporate property, or for particular species of property belonging to persons, corporations or associations not situated wholly in one county. But all such property shall be assessed at its true value, and, no county shall be denied the right to levy county and special taxes upon such assessment as in other cases of property situated and assessed in the county.