California, United States of America
The following excerpt is from Borikas v. Alameda Unified Sch. Dist., A129295 (Cal. App. 2013):
16. In "tax matters," the requirements of former article I, section 11 (now art. IV, 16) of the state Constitutionrequiring that all laws of the general nature have uniform application"are substantially the same as those of the equal protection clause of the Fourteenth Amendment." (Simms v. County of Los Angeles, supra, 35 Cal.2d at p. 313.)
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