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Idaho Constitution
The Idaho Constitution is updated to the website July 1 following the legislative session.
CONSTITUTION OF THE STATE OF IDAHO
ARTICLE VII FINANCE AND REVENUE
Section 2. Revenue to be provided by taxation. The legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every person or corporation shall pay a tax in proportion to the value of his, her, or its property, except as in this article hereinafter otherwise provided. The legislature may also impose a license tax, both upon natural persons and upon corporations, other than municipal, doing business in this state; also a per capita tax: provided, the legislature may exempt a limited amount of improvements upon land from taxation.