HJR 23 -- Personal Property Tax

Sponsor:  Smith

This proposed amendment to the constitution exempts non--
commercial motor vehicles from personal property taxation.
Counties are authorized to adopt by ordinance and by a vote of
the people of the county a local sales tax of up to 1% to recoup
the losses resulting from the exemption of non-commercial motor
vehicles from personal property taxation.  The county will
distribute the proceeds of the sales tax to the affected
political subdivisions proportionately.