Mich. Const. art. IX – Finance and Taxation | Midpage

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Michigan Constitution

Article IX

Mich. Const. art. IX

Finance and Taxation

Michigan

1Taxes for state expenses 2Power of taxation, relinquishment 3Property taxation; uniformity; assessments; limitations; classes; approval of legislature 4Exemption of religious or educational nonprofit organizations 5Assessment of property of public service businesses 6Real and tangible personal property; limitation on general ad valorem taxes; adoption and alteration of separate tax limitations; exceptions to limitations; property tax on school district extending into 2 or more counties 7Income tax 8Sales and use taxes 9Use of specific taxes on fuels for transportation purposes; authorization of indebtedness and issuance of obligations 10Sales tax; distribution to local governments 11State school aid fund; source; distribution; guarantee to local school district 12Evidence of state indebtedness 13Public bodies, borrowing power 14State borrowing; short term 15Long term borrowing by state 16State loans to school districts 17Payments from state treasury 18State credit 19Subscription to or interest in stock by state prohibited; exceptions 20Deposit of state money in certain financial institutions; requirements 21Accounting for public moneys 22Examination and adjustment of claims against state 23Financial records; statement of revenues and expenditures 24Public pension plans and retirement systems, obligation 25Voter approval of increased local taxes; prohibitions; emergency conditions; repayment of bonded indebtedness guaranteed; implementation of section 26Limitation on taxes; revenue limit; refunding or transferring excess revenues; exceptions to revenue limitation; adjustment of state revenue and spending limits 27Exceeding revenue limit; conditions 28Limitation on expenses of state government 29State financing of activities or services required of local government by state law 30Reduction of state spending paid to units of local government 31Levying tax or increasing rate of existing tax; maximum tax rate on new base; increase in assessed valuation of property; exceptions to limitations 32Suit to enforce sections 25 to 31 33Definitions applicable to sections 25 to 32 34Implementation of sections 25 to 33 35Michigan natural resources trust fund 35aMichigan state parks endowment fund 36Tax on tobacco products; dedication of proceeds 37Michigan veterans' trust fund 38Michigan veterans' trust fund board of trustees; establishment 39Michigan veterans' trust fund board of trustees; administration of trust fund 40Michigan conservation and recreation legacy fund 41Michigan game and fish protection trust fund 42Michigan nongame fish and wildlife trust fund