Article IX
Sec. 3: The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after
January 1, 1966December 30, 1978, exceed5025 percent;and for a system of equalization of assessments. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.(a) The Legislature shall provide for a system of equalization of assessed valuation increases which shall not in any one year exceed 2.5 percent.
Sec. 7: No income tax graduated as to rate or base shall be imposed by the state or any of its subdivisions.
(a) No income tax, non-graduated or flat rate, shall be imposed by the state in an amount greater than 5.6 percent.
(b) The legislature, by law may provide that any public school district K-12, of the state may impose a local income tax in an amount no greater than 1 percent for a period not to exceed 10 years at any one time if approved by a majority of the qualified electors, voting on the question.
Sec. 25: The state is prohibited from requiring any new or expanded activities by local governments and school districts unless the state legislature shall, by law containing no other subject matter, provide full state financing.
(a) Any law requiring such an expenditure shall be null and void unless, during the legislative session in which the act receives final passage, an appropriation is made for the full estimated funding.
(b) No law of general application shall impose expenditures shifting the tax burden to local governments or school districts unless the state legislature shall provide that the state fully fund such expenditures.
Sec. 26: If any section, or sub-section, hereof is for any reason held to be invalid or unconstitutional, the remaining sections and sub-sections shall not be affected but will remain in full force and effect.
