Rio Vista Hotel & Improvement Co. v. Belle Mead Development Corp.

On Rehearing

Whitfield, J.

The provision of Section 5, Article IX, of the Constitution that “all property shall be taxed upon the principles established for State taxation,” has reference to the organic requirements of “a uniform and equal rate of taxation” and to such statutory regulations “as shall secure a just valuation of all property, both real and personal, excepting such property as may be exempted by law.” The mechanics of assessing and collecting authorized tax levies are not of “the principles established for State taxation” referred to, no other organic provision being violated. 102…