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Article X: REVENUE AND TAXATION
REVENUE AND TAXATION
Section X-1: Fiscal year.
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Section X-2: Tax to defray state expenses.
Section X-3: Tax to pay deficiency.
Section X-4: Levy to pay state debt.
Section X-5: Surrender of power of taxation - Uniformity of taxes.
Section X-6: Property exempt from taxation - Exemptions under territorial laws -
Exemption of certain property for limited time.
Section X-6A: See 10-6Av1 or 10-6Av2.
Section X-6Av1: Tangible personal property moving through State - Situs.
Section X-6Av2: Intangible personal property exempt from ad valorem or other tax.
Section X-6B: Qualifying manufacturing concern - Ad valorem tax exemption.
Section X-6C.: enterprise areas - Economic stagnation or decline - Use of local
taxes and fees for public investments - Development or redevelopment
of unproductive, etc. areas.
Section X-7: Assessments for local improvements.
Section X-8: Valuation of property for taxation - Limit on percentage of fair cash
value - Approval by voters.
Section X-8A: Approval of exemption of household goods of heads of families and
livestock employed in support of family - Adjusted millage rate -
Computation procedure - Maximum rate.
Section X-8B: Limit on percentage of fair cash value of real property.
Section X-8C: Limit on fair cash value on homestead.
Section X-9: Amount of ad valorem tax.
Section X-9A: Additional county ad valorem tax levy for department of health.
Section X-9B: Area school districts for vocational and technical schools - Tax
Section X-9C: Emergency Medical Service Districts
Section X-9D: Solid waste management services.
Section X-10: Increased rate for public buildings or for building fund for
school distr icts.
Section X-10A: Tax levy for cooperative county libraries and joint city-county
Section X-10B: Municipal-owned hospitals - Operation and maintenance - Tax levy.
Section X-11: Officer receiving interest, profit or perquisities.
Section X-12: Special forms of taxation - Amounts - Reference to Federal
Section X-12a: Common school taxes on property of public service corporations.
Section X-13: Independence of state taxation.
Section X-14: Levy and collection by general laws and for public purposes -
Assumption of debts.
Section X-15: Pledge or loan of credit - Donation - Exceptions.
Section X-16: Borrowing money - Specification of purpose - Use.
Section X-17: Aid to corporations, etc., by counties, cities, towns, etc.
Section X-19: Specification of purpose of tax - Devotion to another purpose.
Section X-20: Taxes for county, city, town or municipal purposes.
Section X-21: State Board of Equalization.
Section X-22: Classification of property.
Section X-23: Balanced budget - Procedures.
Section X-23a: Surplus accruing to General Revenue Fund - Payment of bonded
indebtedness -Investments - Appropriation of surplus.
Section X-24: Debts in case of invasion, insurrection, or war.
Section X-25: Authorization of debt - Annual tax - Submission to voters - Final
Section X-26: Indebtedness of political subdivisions - Assent of voters -
Limitation of amount - Annual tax.
Section X-27: Indebtedness for purchase, construction or repair of public
Section X-27A: Municipal water and water facilities - Financing.
Section X-27B.: Indebtedness.
Section X-28: Revenue for sinking fund - Uses to which applied.
Section X-29: Bonds and evidence of indebtedness - Certificates as to
compliance with law.
Section X-30: System of accounting.
Section X-31: Indebtedness for construction, equipment, etc., of state buildings -
Use of part of cigarette tax for payment.
Section X-32: State public common school building equalization fund.
Section X-33: Indebtedness for construction of buildings and other capital
improvements - Restrictions - Term - Sources of payment.
Section X-33A: State Industrial Finance Authority.
Section X-34: Indebtedness for capital improvements to institutions of higher
education - School and hospital for mentally retarded.
Section X-35: Municipal and county levy for securing and developing industry.
Section X-36: Indebtedness for capital improvements - University Medical
Section X-37: Bond issue for capital improvements at state institutions.
Section X-38: Indebtedness for capital improvements at state institutions.
Section X-39: Water resources and sewage treatment programs - Funding - State
financial assistance - State liability.
Section X-42: Economic development credit enhancement reserve fund - General
Section X-43: State construction, remodeling or other capital improvements - Amount
of indebtedness - Payment and discharge of debt - Issuance of bonds.