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2007 - 2008 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO 2007 ASSEMBLY JOINT RESOLUTION 39
May 17, 2007 - Offered by Representative Newcomer.
AJR39-ASA1,1,4 1To renumber and amend section 1 of article VIII; and to create section 1 (1) (e)
2of article VIII of the constitution; relating to: different property tax levy rates
3for parts of cities, villages, towns, counties, and school districts added by
4attachments, consolidations, and agreements (first consideration).
AJR39-ASA1,1,5 5Resolved by the assembly, the senate concurring, That:
AJR39-ASA1, s. 1 6Section 1. Section 1 of article VIII of the constitution is amended to read:
AJR39-ASA1,1,87 [Article VIII] Section 1 (1) (intro.) The rule of taxation shall be uniform but the
8except as follows:
AJR39-ASA1,1,10 9(a) The legislature may empower by law authorize cities, villages, or towns to
10collect and return taxes on real estate located therein by optional methods.
AJR39-ASA1,1,13 11(b) Taxes shall be levied upon such property with such classifications as to
12forests and minerals including or separate or severed from the land, as the
13legislature shall prescribe. prescribes by law.
AJR39-ASA1,2,3
1(c) Taxation of agricultural land and undeveloped land, both as defined by law,
2need not be uniform with the taxation of each other nor with the taxation of other real
3property.
AJR39-ASA1,2,9 4(d) Taxation of merchants' stock-in-trade, manufacturers' materials and
5finished products, and livestock need not be uniform with the taxation of real
6property and other personal property, but the taxation of all such merchants'
7stock-in-trade, manufacturers' materials and finished products, and livestock shall
8be uniform, except that the legislature may provide by law that the value thereof
9shall be determined on an average basis. Taxes may also be imposed
AJR39-ASA1,2,12 10(2) The legislature may by law impose taxes on incomes, privileges, and
11occupations, which taxes may be graduated and progressive, and reasonable
12exemptions may be provided.
AJR39-ASA1, s. 2 13Section 2. Section 1 (1) (e) of article VIII of the constitution is created to read:
AJR39-ASA1,3,214 [Article VIII] Section 1 (1) (e) If all or a portion of a city, village, or town becomes
15part of another city, village, or town; if all or a portion of a county becomes part of
16another county; or if all or a portion of a school district becomes part of another school
17district, pursuant to agreement, consolidation, or other law that includes approval
18of each of the governing bodies of the political subdivisions involved, the governing
19body of the political subdivision may annually establish an amount of taxes on
20property for the additional part so that the property tax rates for that part are
21different from the rates in the remainder of the political subdivision or, if a new
22political subdivision is formed, the governing body may annually establish an
23amount of taxes on property for those parts previously in different political
24subdivisions so that the property tax rates for those parts are different from each
25other, but the rates for each part shall be uniform within that part. Different rates

1may apply for not more than 12 years, beginning with the year the different rates
2could first apply.
AJR39-ASA1, s. 3 3Section 3. Numbering of new provisions. (1) The new subsection (1) of
4section 1 of article VIII of the constitution resulting from the amendment of section
51 of article VIII of the constitution by this joint resolution shall be designated by the
6next higher open whole subsection number in that section in that article if, before the
7ratification by the people of the amendment proposed in this joint resolution, any
8other ratified amendment has created a subsection (1) of section 1 of article VIII of
9the constitution of this state. If one or more joint resolutions create a subsection (1)
10of section 1 of article VIII simultaneously with the ratification by the people of the
11amendment proposed in this joint resolution, the subsections created shall be
12numbered and placed in a sequence so that the subsections created by the joint
13resolution having the lowest enrolled joint resolution number have the numbers
14designated in that joint resolution and the subsections created by the other joint
15resolutions have numbers that are in the same ascending order as are the numbers
16of the enrolled joint resolutions creating the subsections.
AJR39-ASA1,4,517 (2) The new subsection (2) of section 1 of article VIII of the constitution
18resulting from the amendment of section 1 of article VIII of the constitution by this
19joint resolution shall be designated by the next higher open whole subsection number
20in that section in that article if, before the ratification by the people of the
21amendment proposed in this joint resolution, any other ratified amendment has
22created a subsection (2) of section 1 of article VIII of the constitution of this state.
23If one or more joint resolutions create a subsection (2) of section 1 of article VIII
24simultaneously with the ratification by the people of the amendment proposed in this
25joint resolution, the subsections created shall be numbered and placed in a sequence

1so that the subsections created by the joint resolution having the lowest enrolled joint
2resolution number have the numbers designated in that joint resolution and the
3subsections created by the other joint resolutions have numbers that are in the same
4ascending order as are the numbers of the enrolled joint resolutions creating the
5subsections.
AJR39-ASA1,4,186 (3) The new paragraph (e) of subsection (1) of section 1 of article VIII of the
7constitution created in this joint resolution shall be designated by the next higher
8open whole paragraph letter in that subsection in that section in that article if, before
9the ratification by the people of the amendment proposed in this joint resolution, any
10other ratified amendment has created a paragraph (e) of subsection (1) of section 1
11of article VIII of the constitution of this state. If one or more joint resolutions create
12a paragraph (e) of subsection (1) of section 1 of article VIII simultaneously with the
13ratification by the people of the amendment proposed in this joint resolution, the
14paragraphs created shall be lettered and placed in a sequence so that the paragraphs
15created by the joint resolution having the lowest enrolled joint resolution number
16have the letters designated in that joint resolution and the paragraphs created by
17the other joint resolutions have letters that are in the same ascending order as are
18the letters of the enrolled joint resolutions creating the paragraphs.
AJR39-ASA1,4,21 19Be it further resolved, That this proposed amendment be referred to the
20legislature to be chosen at the next general election and that it be published for 3
21months previous to the time of holding such election.
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