§1. Uniformity of taxation.  


Latest version.
  • All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws.

(Nov. 6, 1923, P.L.1117, J.R.1; Nov. 4, 1958, 1957 P.L.1021, J.R.3; Nov. 7, 1961, P.L.1785, J.R.6; Nov. 2, 1965, P.L.1908, J.R.2; Apr. 23, 1968, P.L.App.9, Prop. No.5)

Notation

1968 Amendment.  Section 4 of Proposal No.5 provided that the amendment to section 1 shall take effect as soon as possible but no later than July 1, 1970.