Alabama Constitution Section 211 Property taxes to be assessed in exact proportion to value of property
Here is the text and explanation for Section 211 of the Alabama Constitution:
Alabama Constitution – Section 211
Property taxes to be assessed in exact proportion to value of property
“All taxes levied on property in this state shall be assessed in exact proportion to the value of such property.”
Explanation:
Section 211 requires that all property taxes in Alabama must be assessed fairly and equally, based directly on the property's value. This means:
The value of the property (market or assessed value) determines the amount of tax due.
No individual or class of property should be favored or burdened more heavily than others.
This section promotes uniformity and fairness in taxation by preventing arbitrary or discriminatory property assessments.
It's a constitutional guarantee for equal treatment of property owners under the state’s tax laws.
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