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Effective 27 Feb 1945, see footnote bottom

  III Section 43.  Title and control of lands of United States — exemption from taxation — taxation of lands of nonresidents. — The general assembly shall never interfere with the primary disposal of the soil by the United States, nor with any regulation which Congress may find necessary for securing the title in such soil to bona fide purchasers.  No tax shall be imposed on lands the property of the United States; nor shall lands belonging to persons residing without the state ever be taxed at a higher rate than lands belonging to persons residing within the state.

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Source: Const. of 1875, Art. XIV, § 1.


< end of effective 27 Feb 1945 >

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