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[Article VIII] Section1. The rule of taxation shall be uniform
but the, except as
6follows:
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7(1) The legislature may
empower
by law authorize cities, villages or towns to
8collect and return taxes on real estate located therein by optional methods.
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9(2) (a) Taxes shall be levied upon such property with such classifications as to
10forests and minerals including or separate or severed from the land, as the
11legislature
shall prescribe prescribes by law.
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12(b) Taxation of agricultural land and undeveloped land, both as defined by law,
13need not be uniform with the taxation of each other nor with the taxation of other real
14property.
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1(3) Taxation of merchants' stock-in-trade, manufacturers' materials and
2finished products, and livestock need not be uniform with the taxation of real
3property and other personal property, but the taxation of all such merchants'
4stock-in-trade, manufacturers' materials and finished products and livestock shall
5be uniform, except that the legislature may provide
by law that the value thereof
6shall be determined on an average basis.
Taxes may also be imposed
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7(4) The legislature may by law impose taxes on incomes, privileges and
8occupations
, which. Such taxes may be graduated and progressive, and reasonable
9exemptions may be provided.
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13Be it further resolved, That this proposed amendment be referred to the
14legislature to be chosen at the next general election and that it be published for 3
15months previous to the time of holding such election.
