Nevada Constitution articles. 10. Taxation
Nevada Constitution – Article 10: Taxation
Article 10 of the Nevada Constitution sets out the fundamental principles and rules governing taxation and revenue in the state. It ensures that taxation is conducted fairly, uniformly, and transparently, providing the financial foundation for government operations.
🔹 Key Provisions of Article 10:
Section 1 – Uniformity of Taxation
All taxes must be uniform upon the same class of subjects within the territorial limits of the authority levying the tax.
This means similar properties or income must be taxed at the same rate.
Section 2 – Taxable Property
All property in the state (real and personal) is subject to taxation unless expressly exempted by law.
Section 3 – Exemptions
The constitution may allow certain properties or entities to be exempt from taxation, such as:
Property used exclusively for religious, charitable, or educational purposes.
Property owned by the state or political subdivisions.
Section 4 – Tax Limitations
The constitution may set limits on taxation rates or amounts, especially for certain classes of property or taxes.
Section 5 – Tax Collection and Enforcement
The legislature is responsible for establishing procedures for the assessment, levy, and collection of taxes.
Provisions ensure enforcement mechanisms and penalties for nonpayment.
Section 6 – Revenue for Schools and Public Institutions
A portion of tax revenues is constitutionally dedicated to support public schools and institutions.
Section 7 – Prohibition on Special Tax Laws
No law shall be passed granting any special or exclusive privileges in taxation to individuals, corporations, or groups, preventing favoritism.
🔸 Additional Notes:
Nevada’s constitution emphasizes fairness and equality in taxation.
It allows the legislature flexibility to implement tax policies but within constitutional boundaries.
Article 10 works in conjunction with other state laws regulating property tax, sales tax, and other forms of taxation.
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