11 sections · 0 paragraphs in this article.
Ohio Const. art. XII, § 1 Poll taxes prohibited
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No poll tax shall ever be levied in this state, or service required, which may be commuted in money or other thing of value.
Ohio Const. art. XII, § 2 Limitation on tax rate; exemption
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No property, taxed according to value, shall be so taxed in excess of one per cent of its true value in money for all state and local purposes, but laws may be passed authorizing additional taxes to be levied outside of such limitation, either when approved by at least a majority…
Ohio Const. art. XII, § 2a Authority to classify real estate for taxation, two classes; procedures
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(A) Except as expressly authorized in this section, land and improvements thereon shall, in all other respects, be taxed as provided in section 36, Article II and Section 2 of this article. (B) This section does not apply to any of the following: (1) Taxes levied at whatever rate…
Ohio Const. art. XII, § 3 Imposition of taxes
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Laws may be passed providing for: (A) The taxation of decedents' estates or of the right to receive or succeed to such estates, and the rates of such taxation may be uniform or may be graduated based on the value of the estate, inheritance, or succession. Such tax may also be lev…