Article IX. Public Debt, Revenue, and Taxation
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§ 1. Surrender of Power of Taxation; Uniformity of Taxes
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§ 2. Property Subject to Taxation; Exemptions
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§ 2.1. Repealed by Laws 2022, S.C.R. 1011 (Prop. 130), § 1, Approved Election Nov. 8, 2022, eff. Dec. 5, 2022.
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§ 2.2. Repealed by Laws 2022, S.C.R. 1011 (Prop. 130), § 1, Approved Election Nov. 8, 2022, eff. Dec. 5, 2022.
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§ 2.3. Repealed by Laws 2022, S.C.R. 1011 (Prop. 130), § 1, Approved Election Nov. 8, 2022, eff. Dec. 5, 2022.
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§ 3. Annual Tax; Purposes; Amount; Tax Laws; Payment of Taxes into State Treasury
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§ 4. Fiscal Year; Annual Statement of Receipts and Expenditures; Deficit
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§ 5. Power of State to Contract Debts; Purposes; Limit; Restrictions
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§ 6. Local Assessments and Taxes
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§ 7. Gift or Loan of Credit; Subsidies; Stock Ownership; Joint Ownership
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§ 8. Local Debt Limits; Assent of Taxpayers
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§ 8.1. Unified School District Debt Limit
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§ 9. Statement of Tax and Objects
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§ 10. Aid of Church, Private or Sectarian School, or Public Service Corporation
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§ 11. Taxing Procedure; License Tax on Registered Vehicles
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§ 12. Authority to Provide for Levy and Collection of License and Other Taxes
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§ 12.1. Temporary Taxes; Repeal from and After May 31, 2013
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§ 13. Inventory, Materials and Products of Manufacturers; Production Livestock and Animals; Tax Exemption
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§ 14. Use and Distribution of Vehicle, User, and Gasoline and Diesel Tax Receipts
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§ 15. License Tax on Aircraft
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§ 16. Exemption of Watercraft from AD Valorem Property Taxes
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§ 17. Economic Estimates Commission; Appropriation Limitation; Powers and Duties of Commission
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§ 18. Residential AD Valorem Tax Limits; Limit on Increase in Values; Definitions
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§ 19. Limitation on Annual Increases in Local AD Valorem Tax Levies; Exceptions
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§ 20. Expenditure Limitation; Adjustments; Reporting
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§ 21. Expenditure Limitations for School Districts and Community College Districts
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§ 22. Vote Required to Increase State Revenues; Application; Exceptions
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§ 23. Expenditures Required by Initiative or Referendum; Funding Source
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§ 24. Prohibition of New Real Property Sale or Transfer Taxes
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§ 25. Prohibition of New or Increased Taxes on Services