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November 14, 2011

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Joe

This is really interesting. My first thought was to look at the Indiana Supreme Court opinion to see how it resolved the state constitutional uniform taxation claim -- only to see that it didn't. Which then led me to the Indiana state constitution to see why not. Turns out Indiana doesn't have the typical "taxes must be uniform and/or reasonable" provision that most or at least many states due.

See, for example, Indiana's neighbor to the west: Illinois property taxes assessed directly by the state must be uniform (Article IX, section 4(a)), and property taxes assessed at the county level (which can occur when the counties exceed 200,000 people) must be uniform within the class and reasonable (Id. at 4(b)).

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