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 Repealed by Laws 2022, S.C.R. 1011 (Prop. 130), § 1, Approved Election Nov. 8, 2022, eff.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 Repealed by Laws 2022, S.C.R. 1011 (Prop. 130), § 1, Approved Election Nov. 8, 2022, eff.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 Repealed by Laws 2022, S.C.R. 1011 (Prop. 130), § 1, Approved Election Nov. 8, 2022, eff.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