Taxation - Uniformity

The principle of uniformity of taxation bears a close relation to the concept of equality because similar items are taxed equally only if the mode of assessment is the same or uniform.

A tax that is levied upon property must be in proportion or according to its value, ordinarily determined as its fair cash or fair market value. This requirement protects equality and uniformity of taxation by preventing ARBITRARY or inconsistent methods of determining how much tax is due. This requirement applies only to property taxes, not to excise taxes.