Ky. Const. art. I, § 171 — Article I / Section 171
Ky. Const. § 171
Status: in_force

Section 171   State tax to be levied -- Taxes to be levied and collected for public 
purposes only and by general laws, and to be uniform within classes -- 
Classification of property for taxation -- Bonds exempt -- Referendum on act 
classifying property. 
 
The General Assembly shall provide by law an annual tax, which, with other 
resources, shall be sufficient to defray the estimated expenses of the Commonwealth for 
each fiscal year. Taxes shall be levied and collected for public purposes only and shall be 
uniform upon all property of the same class subject to taxation within the territorial limits 
of the authority levying the tax; and all taxes shall be levied and collected by general 
laws. 
 
The General Assembly shall have power to divide property into classes and to 
determine what class or classes of property shall be subject to local taxation. Bonds of the 
state and of counties, municipalities, taxing and school districts shall not be subject to 
taxation. 
 
Any law passed or enacted by the General Assembly pursuant to the provisions of 
or under this amendment, or amended section of the Constitution, classifying property 
and providing a lower rate of taxation on personal property, tangible or intangible, than 
upon real estate shall be subject to the referendum power of the people, which is hereby 
declared to exist to apply only to this section, or amended section. The referendum may 
be demanded by the people against one or more items, sections, or parts of any act 
enacted pursuant to or under the power granted by this amendment, or amended section. 
The referendum petition shall be filed with the Secretary of State not more than four 
months after the final adjournment of the Legislative Assembly which passed the bill on 
which the referendum is demanded. The veto power of the Governor shall not extend to 
measures referred to the people under this section. All elections on measures referred to 
the people under this act shall be at the regular general election, except when the 
Legislative Assembly shall order a special election. Any measure referred to the people 
shall take effect and become a law when approved by the majority of the votes cast 
thereon, and not otherwise. The whole number of votes cast for the candidates for 
Governor at the regular election, last preceding the filing of any petition, shall be the 
basis upon which the legal voters necessary to sign such petition shall be counted. The 
power of the referendum shall be ordered by the Legislative Assembly at any time any 
acts or bills are enacted, pursuant to the power granted under this section or amended 
section, prior to the year of one thousand nine hundred and seventeen. After that time the 
power of the referendum may be ordered either by the petition signed by five percent of 
the legal voters or by the Legislative Assembly at the time said acts or bills are enacted. 
The General Assembly enacting the bill shall provide a way by which the act shall be 
submitted to the people. The filing of a referendum petition against one or more items, 
sections or parts of an act, shall not delay the remainder of that act from becoming 
operative. 
Text as Ratified on:  November 2, 1915. 
History:  1915 amendment was proposed by 1914 Ky. Acts ch. 94, sec. 1; original 
version ratified August 3, 1891, and revised September 28, 1891.