The legislature may not constitutionally grant special property tax levy relief to home owner-taxpayer as a class only, and not grant the same property tax treatment to other real estate owned by corporations, small businesses, etc.
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.
1. Metropolitan tract of University is tax exempt. 2. Legislature may authorize regents to pay city for service to University property.