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AGO Opinions with Topic: VALUATION OF PROPERTY WITHIN COUNTY FOR SCHOOL TAX PURPOSES
AGO 1954 No. 345 >  November 19, 1954
TAXATION - LEGISLATION - VALUATION OF PROPERTY WITHIN COUNTY FOR SCHOOL TAX PURPOSES
TAXATION ‑- LEGISLATION ‑- VALUATION OF PROPERTY WITHIN COUNTY FOR SCHOOL TAX PURPOSES 1. Legislation leading to the valuation of real and personal property within a county or other political subdivision by the State Legislature or any agency of State Government would be unconstitutional as such tax is a local purpose.  2. An En Banc decision of the Supreme Court remains the authoritative statement of that Court even though a department of the Court may have subsequently decided to the contrary.
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