04-14-1982 Council Agenda - Laserfiche WebLink

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Mr. Thomas M. Sweeney Page 2 April 7, 1982 which all the property of such division should contribute. Such taxation would be grossly unequal, and therefore void within sec- tion 1 of article 9 of the state constitution." An assessment must be general for all benefited owners whether adjacent owners or not. Prior to 1906 the Minnesota Constitution provided that "all taxes to be raised in this state shall be as nearly equal as may be, and all property on which taxes are to be levied shall have a cash valuation, and be equalized and uniform throughout the state." At present the Minnesota Constitution provides that "taxes shall be uniform on the same class of subjects." See, Taxation 18A Dunnell's Digest, Sec. 2, p. 169. Totax the Ryan property at a different rate than the other proper- ties in the area would be discriminatory. The author in 18A Dunnell's Digest on Taxation, Sec. 105, p. 164, writes as follows: "The language of a law providing for a constitutional method of taxation is to be construed fairly and reasonably so as to effec- tuate legislative intention, to compel property protected by the state to contribute its ratable share of public revenue, and to avoid discrimination in taxation between property owners." To tax Art Ryan on a different basis than other property owners in the area would be rank discrimination. The author further writes in 18A Dunnell's Digest on Taxation, Sec. 2, p. 171, as follows: "The constitutional requirement of equality involves the doctrine that the object of a tax must pertain to the district taxed. It also applies to all forms of taxation whether of peron or property including special assessments, inheritance taxes, municipal ordi- nances, and commuted taxes." Art Ryan would not be treated equally with the other taxpayers in his class if he were compelled to pay on a different basis than the other taxpayers are required to pay. In 18A Dunnell's Digest on Taxation, Sec. 2, p. 172, the author writes as follows: 86