ARIZONA CONSTITUTION
ARTICLE IX
PUBLIC DEBT, REVENUE, AND TAXATION
Art. IX §1 | SURRENDER OF POWER OF TAXATION; UNIFORMITY OF TAXES
Art. IX §2 | PROPERTY SUBJECT TO TAXATION; EXEMPTIONS
B. Property that has been conveyed to evade taxation is not exempt.
C. The following property is exempt from taxation:
2. Public debts, as evidenced by the bonds of this state and its counties, municipalities and other political subdivisions.
3. Household goods that are owned by the user of the goods and that are used solely for noncommercial purposes.
4. Stocks of raw or finished materials, unassembled parts, works in process or finished products constituting the inventory of a retailer or wholesaler that is located in this state and principally engaged in the resale of the materials, parts, works or products, whether or not for resale to the ultimate consumer.
E. The legislature may exempt the following property by law:
2. Personal property that is used in a trade or business or for agricultural purposes.
3. Cemeteries that are set apart and used to inter deceased human beings.
4. The property of a widow or widower who is a resident of this state.
5. The property of a resident of this state who is at least eighteen years of age and who has a medically certified total and permanent disability.
6. The property of an honorably discharged veteran of the uniformed services of the United States who is a resident of this state and who has a service or nonservice connected disability as determined by the United States department of veterans affairs, or its successor agency.
G. A person is not eligible for exemption under more than one category as a widow, widower, person with a total and permanent disability or veteran with a disability under subsection E, paragraph 4, 5 or 6 of this section.
Art. IX §3 | ANNUAL TAX; PURPOSES; AMOUNT; TAX LAWS; PAYMENT OF TAXES INTO STATE TREASURY
No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the tax, to which object only it shall be applied.
All taxes levied and collected for state purposes shall be paid into the state treasury in money only.
Art. IX §4 | FISCAL YEAR; ANNUAL STATEMENT OF RECEIPTS AND EXPENDITURES; DEFICIT
Art. IX §5 | POWER OF STATE TO CONTRACT DEBTS; PURPOSES; LIMIT; RESTRICTIONS
In addition to the above limited power to contract debts the state may borrow money to repel invasion, suppress insurrection, or defend the state in time of war; but the money thus raised shall be applied exclusively to the object for which the loan shall have been authorized or to the repayment of the debt thereby created. No money shall be paid out of the state treasury, except in the manner provided by law.
Art. IX §6 | LOCAL ASSESSMENTS AND TAXES
Art. IX §7 | GIFT OR LOAN OF CREDIT; SUBSIDIES; STOCK OWNERSHIP; JOINT OWNERSHIP
Art. IX §8 | LOCAL DEBT LIMITS; ASSENT OF TAXPAYERS
(2) The provisions of section 18, subsections (3), (4), (5) and (6) of this article shall not apply to this section.
Art. IX §8.1 | UNIFIED SCHOOL DISTRICT DEBT LIMIT
(2) The provisions of section 18, subsections (3), (4), (5) and (6) of this article shall not apply to this section.
Art. IX §9 | STATEMENT OF TAX AND OBJECTS
Art. IX §10 | AID OF CHURCH, PRIVATE OR SECTARIAN SCHOOL, OR PUBLIC SERVICE CORPORATION
Art. IX §11 | TAXING PROCEDURE; LICENSE TAX ON REGISTERED VEHICLES
From and after December 31, 1973, a license tax is hereby imposed on vehicles registered for operation upon the highways in Arizona, which license tax shall be in lieu of all ad valorem property taxes on any vehicle subject to such license tax. Such license tax shall be collected as provided by law. To facilitate an even distribution of the registration of vehicles and the collection of the license tax imposed by this section, the legislature may provide for different times or periods of registration between and within the several classes of vehicles.
In the event that a vehicle is destroyed after the beginning of a registration year, the license tax paid for such year on such vehicle may be reduced as provided by law.
From and after December 31, 1973, mobile homes, as defined by law for tax purposes, shall not be subject to the license tax imposed under the provisions of this section but shall be subject to ad valorem property taxes on any mobile homes in the manner provided by law. Distribution of the proceeds derived from such tax shall be as provided by law.
From and after December 31, 1973, the legislature shall provide for the distribution of the proceeds from such license tax to the state, counties, school districts, cities and towns.
Art. IX §12 | AUTHORITY TO PROVIDE FOR LEVY AND COLLECTION OF LICENSE AND OTHER TAXES
Art. IX §12.1 | TEMPORARY TAXES; REPEAL FROM AND AFTER MAY 31, 2013
B. The temporary tax is levied and shall be collected beginning on June 1, 2010 and shall continue for thirty-six consecutive calendar months, after which the temporary tax is repealed.
C. The temporary tax is levied as a separate rate increment in addition to the state transaction privilege tax rates and the use tax rate. The rate of the temporary tax is one per cent of the tax base for each transaction privilege classification that is subject to a rate of five per cent or more and one per cent of the tax base for the use tax.
D. The temporary tax is subject to the same exemptions, deductions and exclusions as provided by law for each transaction privilege tax classification and for the use tax.
E. The net revenues derived from the temporary tax imposed by this section are not subject to distribution to counties, municipalities or other governmental entities but shall be credited to, and separately accounted in, the state general fund and appropriated as follows:
2. One-third of the revenues shall be appropriated for health and human services and public safety purposes.
G. The repeal of the temporary tax under this section does not affect the continuing validity of outstanding and unpaid tax obligations that accrue under this section, including any penalties and interest that accrue thereafter by law on the unpaid obligations.
H. The temporary tax under this section is repealed from and after May 31, 2013.
Art. IX §13 | INVENTORY, MATERIALS AND PRODUCTS OF MANUFACTURERS; PRODUCTION LIVESTOCK AND ANIMALS; TAX EXEMPTION
2. Livestock, poultry, aquatic animals and honeybees owned by a person who is principally engaged in agricultural production, subject to such conditions as may be prescribed by law.
Art. IX §14 | USE AND DISTRIBUTION OF VEHICLE, USER, AND GASOLINE AND DIESEL TAX RECEIPTS
Art. IX §15 | LICENSE TAX ON AIRCRAFT
2. Aircraft owned and held by an aircraft dealer solely for purposes of sale.
3. Aircraft owned by a nonresident who operates aircraft for a period not in excess of ninety days in any one calendar year, provided that such aircraft are not engaged in any intrastate commercial activity.
4. Aircraft owned and operated exclusively in the public service by the state or by any political subdivision thereof, or by the civil air patrol. The amount, manner, method and mode of assessing, equalizing and levying such license tax and the distribution of the proceeds therefrom shall be prescribed by law.
Art. IX §16 | EXEMPTION OF WATERCRAFT FROM AD VALOREM PROPERTY TAXES
"Watercraft", as used in this section, shall be defined as provided by law.
Art. IX §17 | ECONOMIC ESTIMATES COMMISSION; APPROPRIATION LIMITATION; POWERS AND DUTIES OF COMMISSION
(2) For purposes of this section, "state revenues":
(b) Do not include:
(ii) Any amounts or property received as payment of dividends or interest.
(iii) Any amounts or property received by the state in the capacity of trustee, custodian or agent.
(iv) Any amounts received from employers for deposit in the unemployment compensation fund or any successor fund.
(v) Any amounts collected by the state for distribution to counties, cities and towns without specific restrictions on the use of the funds other than the restrictions included in section 14 of this article.
(vi) Any amounts received as grants, aid, contributions or gifts of any type, except voluntary contributions or other contributions received directly or indirectly in lieu of taxes.
(vii) Any amounts received as the proceeds from the sale, lease or redemption of property or as consideration for services or the use of property.
(viii) Any amounts received pursuant to a transfer during a fiscal year from another agency, department, office, board, commission, authority, council or institution of the state which were included as state revenues for such fiscal year or which are excluded from state revenue under other provisions of this subsection.
(ix) Any amounts attributable to an increase in the rates of tax subsequent to July 1, 1979 on vehicle users, gasoline and diesel fuel which were levied on July 1, 1979.
(x) Any amounts received during a fiscal year as refunds, reimbursements or other recoveries of amounts appropriated which were applied against the appropriation limitation for such fiscal year or which were excluded from state revenues under other provisions of this subsection.
(4) In order to permit the transference of governmental functions or funding responsibilities between the federal and state governments and between the state government and its political subdivisions without abridging the purpose of this section to limit state appropriations to a percentage of total personal income, the legislature shall provide for adjustments of the appropriation percentage limitation consistent with the following principles:
(b) If the federal government requires the state to assume all or any part of the cost of providing a governmental function the appropriation limitation shall be commensurately increased.
(c) If the state assumes all or any part of the cost of providing a governmental function and the state requires the political subdivision, which previously funded all or any part of the cost of the function to commensurately decrease its tax revenues, the appropriation percentage limitation shall be commensurately increased.
(d) If a political subdivision assumes all or any part of the cost of providing a governmental function previously funded in whole or in part by the state, the appropriation percentage limitation shall be commensurately decreased.
Art. IX §18 | RESIDENTIAL AD VALOREM TAX LIMITS; LIMIT ON INCREASE IN VALUES; DEFINITIONS
(2) The limitation provided in subsection (1) does not apply to:
(b) Ad valorem taxes or assessments levied by or for property improvement assessment districts, improvement districts and other special purpose districts other than counties, cities, towns, school districts and community college districts.
(c) Ad valorem taxes levied pursuant to an election to exceed a budget, expenditure or tax limitation.
(b) For the purposes of taxes levied beginning in tax year 2015, the value of real property and improvements, including mobile homes, used for all ad valorem taxes shall be the lesser of the full cash value of the property or an amount five per cent greater than the value of property determined pursuant to this subsection for the prior year.
(5) The limitation on increases in the value of property prescribed in subsection (3) does not apply to equalization orders that the legislature specifically exempts by law from such limitation.
(6) Subsection (3) does not apply to:
(b) Producing oil, gas and geothermal interests.
(c) Real property, improvements thereto and personal property used thereon used in the operation of telephone, telegraph, gas, water and electric utility companies.
(d) Aircraft that is regularly scheduled and operated by an airline company for the primary purpose of carrying persons or property for hire in interstate, intrastate or international transportation.
(e) Standing timber.
(f) Property used in the operation of pipelines.
(g) Personal property regardless of use except mobile homes.
(8) The legislature shall provide by law a system of property taxation consistent with the provisions of this section.
(9) For the purposes of this section:
(b) "Primary residence" means all owner occupied real property and improvements to that real property in this state that is a single family home, condominium or townhouse or an owner occupied mobile home and that is used for residential purposes.
Art. IX §19 | LIMITATION ON ANNUAL INCREASES IN LOCAL AD VALOREM TAX LEVIES; EXCEPTIONS
(2) The limitation prescribed by subsection (1) does not apply to:
(b) Ad valorem taxes or assessments levied by or for property improvement assessment districts, improvement districts and other special purpose districts other than counties, cities, towns and community college districts.
(c) Ad valorem taxes levied by counties for support of school districts.
(4) The limitation prescribed by subsection (1) shall be increased each year to the maximum permissible limit, whether or not the political subdivision actually levies ad valorem taxes to such amounts, except that beginning in 2007 the limitation prescribed by subsection (1) shall be computed from the actual tax levy of the county, city, town or community college district in 2005.
(5) The voters, in the manner prescribed by law, may elect to allow ad valorem taxation in excess of the limitation prescribed by this section.
(6) The limitation prescribed by subsection (1) of this section shall be increased by the amount of ad valorem taxes levied against property not subject to taxation in the prior year and shall be decreased by the amount of ad valorem taxes levied against property subject to taxation in the prior year and not subject to taxation in the current year. Such amounts of ad valorem taxes shall be computed using the rate applied to property not subject to this subsection.
(7) The legislature shall provide by law for the implementation of this section.
Art. IX §20 | EXPENDITURE LIMITATION; ADJUSTMENTS; REPORTING
(2) Expenditures in excess of the limitations determined pursuant to subsection (1) of this section may be authorized as follows:
(b) Upon the affirmative vote of seventy per cent of the members of the governing board for expenditures directly necessitated by a natural or man-made disaster not declared by the governor, subject to the following:
(ii) Approval of the excess expenditure by a majority of the qualified electors voting either at a special election held by the governing board or at a regularly scheduled election for the nomination or election of the members of the governing board, in the manner provided by law. If the excess expenditure is not approved by a majority of the qualified electors voting, the governing board shall for the fiscal year which immediately follows the fiscal year in which the excess expenditures are made, reduce expenditures below the expenditure limitation determined pursuant to subsection (1) of this section by the amount of the excess expenditures. Any expenditures in excess of the expenditure limitation, as authorized by this paragraph, shall not affect the determination of the expenditure limitation pursuant to subsection (1) of this section in any subsequent years. Any expenditures pursuant to this paragraph shall be made either in the fiscal year in which the disaster occurs or in the succeeding fiscal year.
(b) "Cost of living" means either:
(ii) A different measure or index of the cost of living adopted at the direction of the legislature, by concurrent resolution, upon affirmative vote of two-thirds of the membership of each house of the legislature. Such measure or index shall apply for subsequent fiscal years, except it shall not apply for the fiscal year following the adoption of such measure or index if the measure or index is adopted after March 1 of the preceding fiscal year.
(d) "Local revenues" includes all monies, revenues, funds, fees, fines, penalties, tuitions, property and receipts of any kind whatsoever received by or for the account of a political subdivision or any of its agencies, departments, offices, boards, commissions, authorities, councils and institutions, except:
(ii) Any amounts or property received as payment of dividends or interest, or any gain on the sale or redemption of investment securities, the purchase of which is authorized by law.
(iii) Any amounts or property received by a political subdivision in the capacity of trustee, custodian or agent.
(iv) Any amounts received as grants and aid of any type received from the federal government or any of its agencies.
(v) Any amounts received as grants, aid, contributions or gifts of any type except amounts received directly or indirectly in lieu of taxes received directly or indirectly from any private agency or organization or any individual.
(vi) Any amounts received from the state which are included within the appropriation limitation prescribed in section 17 of this article.
(vii) Any amounts received pursuant to a transfer during a fiscal year from another agency, department, office, board, commission, authority, council or institution of the same political subdivision which were included as local revenues for such fiscal year or which are excluded from local revenue under other provisions of this section.
(viii) Any amounts or property accumulated for the purpose of purchasing land, buildings or improvements or constructing buildings or improvements, if such accumulation and purpose have been approved by the voters of the political subdivision.
(ix) Any amounts received pursuant to section 14 of this article which are greater than the amount received in fiscal year 1979-1980.
(x) Any amounts received in return for goods or services pursuant to a contract with another political subdivision, school district, community college district or the state, and expended by the other political subdivision, school district, community college district or the state pursuant to the expenditure limitation in effect when the amounts are expended by the other political subdivision, school district, community college district or the state.
(xi) Any amounts expended for the construction, reconstruction, operation or maintenance of a hospital financially supported by a city or town prior to January 1, 1980.
(xii) Any amounts or property collected to pay the principal of and interest on any warrants issued by a political subdivision and outstanding as of July 1, 1979.
(xiii) Any amounts received during a fiscal year as refunds, reimbursements or other recoveries of amounts expended which were applied against the expenditure limitation for such fiscal year or which were excluded from local revenues under other provisions of this subsection.
(xiv) Any amounts received collected by the counties for distribution to school districts pursuant to state law.
(f) "Population" means either:
(ii) A different measure or index of population adopted at the direction of the legislature, by concurrent resolution, upon affirmative vote of two-thirds of the membership of each house of the legislature. Such measure or index shall apply for subsequent fiscal years, except it shall not apply for the fiscal year following the adoption of such measure or index if the measure or index is adopted after March 1 of the preceding fiscal year.
(5) The economic estimates commission shall adjust the base limit to reflect any subsequent annexation, creation of a new political subdivision, consolidation or change in the boundaries of a political subdivision, in a manner prescribed by law. The adjustment provided for in this subsection shall be used in determining the expenditure limitation pursuant to subsection (1) of this section beginning with the fiscal year immediately following the annexation, creation of a new political subdivision, consolidation or change in the boundaries of a political subdivision.
(6) Any political subdivision may adjust the base limit by the affirmative vote of two-thirds of the members of the governing board or by initiative, in the manner provided by law, and in either instance by approval of the proposed adjustment by a majority of the qualified electors voting at a regularly scheduled general election or at a nonpartisan election held for the nomination or election of the members of the governing board. The impact of the modification of the expenditure limitation shall appear on the ballot and in publicity pamphlets, as provided by law. Any adjustment, pursuant to this subsection, of the base limit shall be used in determining the expenditure limitation pursuant to subsection (1) of this section beginning with the fiscal year immediately following the approval, as provided by law.
(7) The legislature shall provide for expenditure limitations for such special districts as it deems necessary.
(8) The legislature shall establish by law a uniform reporting system for all political subdivisions or special districts subject to an expenditure limitation pursuant to this section to insure compliance with this section. The legislature shall establish by law sanctions and penalties for failure to comply with this section.
(9) Subsection (1) of this section does not apply to a city or town which at a regularly scheduled election for the nomination or election of members of the governing board of the city or town adopts an expenditure limitation pursuant to this subsection different from the expenditure limitation prescribed by subsection (1) of this section. The governing board of a city or town may by a two-thirds vote provide for referral of an alternative expenditure limitation or the qualified electors may by initiative, in the manner provided by law, propose an alternative expenditure limitation. In a manner provided by law, the impact of the alternative expenditure limitation shall be compared to the impact of the expenditure limitation prescribed by subsection (1) of this section, and the comparison shall appear on the ballot and in publicity pamphlets. If a majority of the qualified electors voting on such issue vote in favor of the alternative expenditure limitation, such limitation shall apply to the city or town. If more than one alternative expenditure limitation is on the ballot and more than one alternative expenditure limitation is approved by the voters, the alternative expenditure limitation receiving the highest number of votes shall apply to such city or town. If an alternative expenditure limitation is adopted, it shall apply for the four succeeding fiscal years. Following the fourth succeeding fiscal year, the expenditure limitation prescribed by subsection (1) of this section shall become the expenditure limitation for the city or town unless an alternative expenditure limitation is approved as provided in this subsection. If a majority of the qualified electors voting on such issue vote against an alternative expenditure limitation, the expenditure limitation prescribed pursuant to subsection (1) of this section shall apply to the city or town, and no new alternative expenditure limitation may be submitted to the voters for a period of at least two years. If an alternative expenditure limitation is adopted pursuant to this subsection, the city or town may not conduct an override election provided for in section 19, subsection (4) of this article, during the time period in which the alternative expenditure limitation is in effect.
(10) This section does not apply to any political subdivision until the fiscal year immediately following the first regularly scheduled election after July 1, 1980 for the nomination or election of the members of the governing board of such political subdivision, except that a political subdivision, prior to the fiscal year during which the spending limitation would first become effective, may modify the expenditure limitation prescribed pursuant to subsection (1) of this section, by the provisions prescribed by subsections (2) and (6) of this section, or may adopt an alternative expenditure limitation pursuant to subsection (9) of this section.
A county may conduct a special election to exceed the expenditure limitation prescribed pursuant to subsection (1) of this section for the fiscal years 1982-1983 and 1983-1984, on the first Tuesday after the first Monday in November in 1981.
(11) "City", as used in this article, means city or charter city.
Art. IX §21 | EXPENDITURE LIMITATIONS FOR SCHOOL DISTRICTS AND COMMUNITY COLLEGE DISTRICTS
(2) The economic estimates commission shall determine and publish prior to May 1 of each year the aggregate expenditure limitation for all school districts for the following fiscal year. The aggregate expenditure limitation shall be determined by adjusting the total amount of expenditures of local revenues for all school districts for fiscal year 1979-1980 to reflect the changes in student population in the school districts and the cost of living, and multiplying the result by 1.10. The aggregate expenditures of local revenues for all school districts shall not exceed the limitation prescribed in this section, except as provided in subsection (3) of this section.
(3) Expenditures in excess of the limitation determined pursuant to subsection (2) of this section may be authorized by the legislature for a single fiscal year, by concurrent resolution, upon affirmative vote of two-thirds of the membership of each house of the legislature.
(4) As used in this section:
(ii) A different measure or index of the cost of living adopted at the direction of the legislature, by concurrent resolution, upon affirmative vote of two-thirds of the membership of each house of the legislature. Such measure or index shall apply for subsequent fiscal years, except it shall not apply for the fiscal year following the adoption of such measure or index if the measure or index is adopted after March 1 of the preceding fiscal year.
(c) "Local revenues" includes all monies, revenues, funds, property and receipts of any kind whatsoever received by or for the account of a school district or community college district or any of its agencies, departments, offices, boards, commissions, authorities, councils and institutions, except:
(ii) Any amounts or property received as payment of dividends and interest, or any gain on the sale or redemption of investment securities, the purchase of which is authorized by law.
(iii) Any amounts or property received by a school district or community college district in the capacity of trustee, custodian or agent.
(iv) Any amounts received as grants and aid of any type received from the federal government or any of its agencies except school assistance in federally affected areas.
(v) Any amounts or property received as grants, gifts, aid or contributions of any type except amounts received directly or indirectly in lieu of taxes received directly or indirectly from any private agency or organization, or any individual.
(vi) Any amounts received from the state for the purpose of purchasing land, buildings or improvements or constructing buildings or improvements.
(vii) Any amounts received pursuant to a transfer during a fiscal year from another agency, department, office, board, commission, authority, council or institution of the same community college district or school district which were included as local revenues for such fiscal year or which are excluded from local revenue under other provisions of this subsection.
(viii) Any amounts or property accumulated by a community college district for the purpose of purchasing land, buildings or improvements or constructing buildings or improvements.
(ix) Any amounts received in return for goods or services pursuant to a contract with another political subdivision, school district, community college district or the state and expended by the other political subdivision, school district, community college district or the state pursuant to the expenditure limitation in effect when the amounts are expended by the other political subdivision, school district, community college district or the state.
(x) Any amounts received as tuition or fees directly or indirectly from any public or private agency or organization or any individual.
(xi) Any ad valorem taxes received pursuant to an election to exceed the limitation prescribed by section 19 of this article or for the purposes of funding expenditures in excess of the expenditure limitations prescribed by subsection (7) of this section.
(xii) Any amounts received during a fiscal year as refunds, reimbursements or other recoveries of amounts expended which were applied against the expenditure limitation for such fiscal year or which were excluded from local revenues under other provisions of this subsection.
(ii) Any amounts received from the capital levy as authorized by law.
(iii) Any amounts received from the acquisition, operation, or maintenance of school services of a commercial nature which are entirely or predominantly self-supporting.
(iv) Any amounts received for the purpose of funding expenditures authorized in the event of destruction of or damage to the facilities of a school district as authorized by law.
(v) Any revenues derived from an additional state transaction privilege tax rate increment for educational purposes that was authorized by the voters before January 1, 2001.
(vi) Any amounts received pursuant to article XI, section 8, Constitution of Arizona, that are approved by the majority of qualified voters at a statewide general election held after November 1, 2002, and before January 1, 2003.
(6) The economic estimates commission shall adjust the amount of expenditures of local revenues in fiscal year 1979-1980, as used to determine the expenditure limitation of a community college district pursuant to subsection (1) of this section, to reflect any subsequent annexation, creation of a new district, consolidation or change in the boundaries of a district, in a manner prescribed by law. The adjustment provided for in this subsection shall be used in determining the expenditure limitation pursuant to subsection (1) of this section beginning with the fiscal year immediately following the annexation, creation of a new district, consolidation or change in the boundaries of a district.
(7) The legislature shall establish by law expenditure limitations for each school district beginning with the fiscal year beginning July 1, 1980. Expenditures by a school district in excess of such an expenditure limitation must be approved by a majority of the electors voting on the excess expenditures.
(8) The legislature shall establish by law a uniform reporting system for school districts and community college districts to ensure compliance with this section. The legislature shall establish by law sanctions and penalties for failure to comply with this section.
Art. IX §22 | VOTE REQUIRED TO INCREASE STATE REVENUES; APPLICATION; EXCEPTIONS
(B) The requirements of this section apply to any act that provides for a net increase in state revenues in the form of:
2. An increase in a tax rate or rates.
3. A reduction or elimination of a tax deduction, exemption, exclusion, credit or other tax exemption feature in computing tax liability.
4. An increase in a statutorily prescribed state fee or assessment or an increase in a statutorily prescribed maximum limit for an administratively set fee.
5. The imposition of any new state fee or assessment or the authorization of any new administratively set fee.
6. The elimination of an exemption from a statutorily prescribed state fee or assessment.
7. A change in the allocation among the state, counties or cities of Arizona transaction privilege, severance, jet fuel and use, rental occupancy, or other taxes.
8. Any combination of the elements described in paragraphs 1 through 7.
2. Fees and assessments that are authorized by statute, but are not prescribed by formula, amount or limit, and are set by a state officer or agency.
3. Taxes, fees or assessments that are imposed by counties, cities, towns and other political subdivisions of this state.
Art. IX §23 | EXPENDITURES REQUIRED BY INITIATIVE OR REFERENDUM; FUNDING SOURCE
B. If the identified revenue source provided pursuant to subsection A in any fiscal year fails to fund the entire mandated expenditure for that fiscal year, the legislature may reduce the expenditure of state revenues for that purpose in that fiscal year to the amount of funding supplied by the identified revenue source.
Art. IX §24 | PROHIBITION OF NEW REAL PROPERTY SALE OR TRANSFER TAXES
Art. IX §25 | PROHIBITION OF NEW OR INCREASED TAXES ON SERVICES
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