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     Idaho Constitution

The Idaho Constitution is updated to the website July 1 following the legislative session.

ARTICLE VII FINANCE AND REVENUE

 

SECTION 1    FISCAL YEAR.
SECTION 2    REVENUE TO BE PROVIDED BY TAXATION.
SECTION 3    PROPERTY TO BE DEFINED AND CLASSIFIED.
SECTION 4    PUBLIC PROPERTY EXEMPT FROM TAXATION.
SECTION 5    TAXES TO BE UNIFORM — EXEMPTIONS.
SECTION 6    MUNICIPAL CORPORATIONS TO IMPOSE THEIR OWN TAXES.
SECTION 7    STATE TAXES TO BE PAID IN FULL.
SECTION 8    CORPORATE PROPERTY MUST BE TAXED.
SECTION 9    MAXIMUM RATE OF TAXATION.
SECTION 10    MAKING PROFIT FROM PUBLIC MONEY PROHIBITED.
SECTION 11    EXPENDITURE NOT TO EXCEED APPROPRIATION.
SECTION 12    STATE TAX COMMISSION, MEMBERS, TERMS, APPOINTMENT, VACANCIES, DUTIES, POWER — COUNTY BOARDS OF EQUALIZATION, DUTIES.
SECTION 13    MONEY — HOW DRAWN FROM TREASURY.
SECTION 14    MONEY — HOW DRAWN FROM COUNTY TREASURIES.
SECTION 15    LEGISLATURE TO PROVIDE SYSTEM OF COUNTY FINANCE.
SECTION 16    LEGISLATURE TO PASS NECESSARY LAWS.
SECTION 17    GASOLINE TAXES AND MOTOR VEHICLE REGISTRATION FEES TO BE EXPENDED ON HIGHWAYS.
SECTION 18    IDAHO MILLENNIUM PERMANENT ENDOWMENT FUND — IDAHO MILLENNIUM INCOME FUND — IDAHO MILLENNIUM FUND.

 

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