The constitution addresses many issues that are dealt with by statute in most other states, most notably taxation. Unlike most states, a large portion of Alabama's tax code is written into the constitution, necessitating its amendment over even minor tax issues, which prevents most local governments from passing any ordinances on taxation. Although the home rule counties can pass ordinances on tax issues, even that authority is limited. For instance, Jefferson County cannot pass ordinances related to property taxes. According to "The New York Times", Alabama's tax code is one of the most regressive in the nation.