State ex rel. Swetland v. Kinney

Section 2, Article XII of the Ohio Constitution, provides, in part, as follows:

*25“***Land and improvements thereon shall be taxed by uniform rule according to value, except that laws may be passed to reduce taxes by providing for a reduction in value of the homestead of permanently and totally disabled residents and residents sixty-five years of age and older, and providing for income and other qualifications to obtain such reduction. ***[Certain bonds] shall be exempt from taxation, and without limiting the general power, subject to the provisions of Article I of this constitution, to…