further, that the amount of any increase in levy specifically authorized by the legal voters of the state, or of a county, municipality, or other district, shall be excluded in determining the amount of taxes which may be levied in any subsequent year * (art. XI, sec. 11; amended 1933). (f) Exemptions.-There is no specific provision, now effective, authorizing exemption of property from taxation, but see pars. A-1-b and B-6. 2. INCOME TAXES An income tax is imposed. 3. DEATH TAXES Inheritance and estate taxes are imposed. 4. FRANCHISE TAXES Franchise taxes are imposed. 5. LICENSE TAXES License taxes are imposed. 6. POLL TAXES The collection of poll taxes is prohibited: No poll tax shall be levied or collected in Oregon. The legislative assembly shall not declare an emergency in any act regulating taxation or exemption (art. IX, sec. 1-a; amended). C. SPECIFIC PROVISIONS (COUNTIES) 1. PROPERTY TAXES (a) The legislature is prohibited from enacting special or local laws for the assessment and collection of taxes for State, county, township, or road purposes (art. IV, sec. 23). (b) Limit of revenue to be raised by taxation (art. XI, sec. 11, par. B-1-e). D. SPECIFIC PROVISIONS (MUNICIPALITIES) 1. PROPERTY TAXES The legislature shall restrict the powers of taxation of towns and cities: Acts of legislative assembly incorporating towns and cities shall restrict their powers of taxation, borrowing money, contracting debts, and loaning their credit (art. XI, sec. 5). 2. CREATION AND ORGANIZATION OF MUNICIPALITIES (a) Corporations may not be created by special laws. Towns and cities may enact and amend their charters: Corporations may be formed under general laws, but shall not be created by the legislative assembly by special laws. The legislative assembly shall not enact, amend, or repeal any charter or act of incorporation for any municipality, city, or town. The legal voters of every city and town are hereby granted power to enact and amend their municipal charter, subject to the constitution and criminal laws of the state of Oregon; * * (art. XI, sec. 2). * (b) Incorporated cities and towns may surrender existing charters and be merged into an adjoining city or town, provided a majority of the electors of each affected authorize the surrender or merger (art. XI, sec. 2-a). E. SPECIFIC PROVISIONS (UTILITY DISTRICTS) 1. PROPERTY TAXES Utility districts may be created for the purpose of supplying water, development of water power, and like matters-with power to levy taxes: People's utility districts may be created of territory, contiguous or otherwise, within one or more counties, and may consist of an incorporated municipality, or municipalities, with or without unincorporated territory, for the purpose of supplying water for domestic and municipal purposes; for the development of water power and/or electric energy; and for the distribution, disposal, and sale of water, water power, and electric energy. Such districts shall be managed by boards of directors consisting of five members, who shall be residents of such districts. Such districts shall have power: * * * To levy taxes upon the taxable property of such districts. sec. 12). OKLAHOMA * * * (art. XI, Constitutional Provisions Relating to Taxation as of June 30, 1937 (Constitution of 1907, as amended) A. GENERAL PROVISIONS 1. LEGISLATIVE POWERS (a) The legislative power is vested in the legislature, the power of initiative and referendum being reserved (art. V, sec. 1). (b) The power of the legislature shall extend to all rightful subjects of legislation: The authority of the Legislature shall extend to all rightful subjects of legislation, and any specific grant of authority in this constitution, upon any subject whatsoever, shall not work a restriction, limitation, or exclusion of such authority upon the same or any other subject or subjects whatsoever (art. V, sec. 36). 2. LEGISLATIVE LIMITATIONS (a) The legislature shall not, except as otherwise provided in the constitution, pass any special or local law regulating the affairs of counties, cities, towns, wards, or school districts; incorporating cities, towns, or villages, or changing their charters; changing the law of descent; or exempting property from taxation (art. V, sec. 46). (b) No special or local law may be considered until advance notice thereof shall have been published: No special or local law shall be considered by the legislature until notice of the intended introduction of such bill or bills shall first have been published in the city or county affected by such law (art. V, sec. 32). (c) Laws of a general nature shall have a uniform operation (art. V, sec. 59). (d) The granting of exclusive rights or immunities is prohibited (art. V, sec. 51). (e) Taxes shall be collected by general laws for public purposes: Taxes shall be levied and collected by general laws, and for public purposes only, except that taxes may be levied when necessary to carry into effect section 31 of the bill of rights (relative to the right of the state of enaege in business for public purposes) * (art. X, sec. 14). [Parenthetical expression supplied.] * * 3. ALIENS, OR NONCITIZENS OF THE UNITED STATES, PROPERTY RIGHTS No alien or person not a citizen of the United States can acquire title to or own land in the State: No alien or person who is not a citizen of the United States shall acquire title to or own land in this State, and the legislature shall enact laws whereby all persons not citizens of the United States, and their heirs, who may hereafter acquire real estate in this state by devise, descent, or otherwise, shall dispose of the same within five years upon condition of escheat or forfeiture to the State: Provided, This shall not apply to Indians born within the United States, nor to aliens or persons not citizens of the United States who may become bona fide residents of this State: And provided further, That this section shall not apply to lands now owned by aliens in this State (art. XXII, sec. 1). B. SPECIFIC PROVISIONS (STATE) 1. PROPERTY TAXES (a) Uniformity and valuation.-(1) Taxes shall be uniform upon the same class of subjects: The power of taxation shall never be surrendered, suspended, or contracted away. Taxes shall be uniform upon the same class of subjects (art. X, sec. 5).. (2) Property shall be assessed at its fair cash value: All property which may be taxed ad valorem shall be assessed for taxation at its fair cash value, estimated at the price it would bring at a fair voluntary sale * * * (art. X, sec. 8). (3) The classification of property for taxation and the valuation of different classes by different methods is permitted: Nothing in this constitution shall be held or construed to prevent the classification of property for purposes of taxation; and the valuation of different classes by different means or methods (art. X, sec. 22). (4) Lands of citizens of the United States outside Oklahoma shall not be taxed at a higher rate than that belonging to residents of the State: Land belonging to citizens of the United States residing without the limits of the State shall never be taxed at a higher rate than the land belonging to residents thereof. (art. I, sec. 3). * (5) A State board of equalization is provided to adjust and equalize the valuation of real and personal property of the counties of the State (art. X, sec. 21). (b) Annual levies for State purposes.-(1) The legislature shall provide for an annual tax to defray the expenses of the State: The legislature shall provide by law for an annual tax sufficient, with other resources, to defray the estimated ordinary expenses of the State for each fiscal year (art. X, sec. 2). (2) When the expenses for any year exceed the income, sufficient amount to pay the deficiency may be levied the ensuing year: Whenever the expenses of any fiscal year shall exceed the income, the legislature may provide for levying a tax for the ensuing fiscal year, which, with other resources, shall be sufficient to pay the deficiency, as well as the estimated ordinary expenses of the State for the ensuing year (art. X, sec. 3). (3) The legislature is required to levy an annual tax sufficient to pay the interest and principal of the State debt: For the purpose of paying the State debt, if any, the legislature shall provide for levying a tax, annually, sufficient to pay the annual interest and principal of such debt within 25 years from the final passage of the law creating the debt (art. X, sec. 4). (4) The State may select its subjects of taxation: The State may select its subjects of taxation, and levy and collect its revenues independent of the counties, cities, or other municipal subdivisions (art. X, sec. 13). (c) Rate limitation.-Except as herein provided, the total taxes on an ad valorem basis, for all purposes, shall not exceed 311⁄2 mills on the dollar, to be divided as stated herein: Except as herein otherwise provided, the total taxes, on an ad valorem basis, for all purposes, State, county, township, city, or town, and school district taxes, shall not exceed in any one year 311⁄2 mills on the dollar, to be divided as follows: State levy, not more than 31⁄2 mills; county levy, not more than 8 mills: Provided, That any county may levy not exceeding 2 mills additional for county high school and aid to the common schools of the county, not over 1 mill of which shall be for such high school, and the aid to said common schools shall be apportioned as provided by law; township levy, not more than 5 mills; city or town levy, not more than 10 mills; school district levy, not more than 5 mills on the dollar for school district purposes, for support of common school: Provided, That the aforesaid annual rate for school purposes may be increased by any school district by an amount not to exceed 10 mills on the dollar valuation, on condition that a majority of the voters thereof voting at an election vote for said increase (art. X, sec. 9). (d) Exemptions.-(1) The following property is exempted from taxation: All property used for free public libraries, free museums, public cemeteries, property used exclusively for religious and charitable purposes, and all property of the United States, and of this State, and of counties and of municipalities of this State; household goods of the heads of families, tools, implements, and live stock employed in the support of the family, not exceeding $100 in value, and all growing crops, shall be exempt from taxation: Provided, That there shall be exempt from taxation to all ex-Union and ex-Confederate soldiers, bona fide residents of this State, and to all widows of ex-Union and ex-Confederate soldiers, who are heads of families and bona fide residents of this State, personal property not exceeding $200 in value (art. X, sec. 6). * * * * * * (2) Homesteads: An amendment to the constitution, providing that all homesteads within said State may be exempted from ad valorem taxation by the legislature, excepting all assessments, levies, encumbrances, and contract obligations made previous to such act of the legislature and providing that such act of the legislature shall remain in force for a period of not less than 20 years in which time the amount of homestead exemption may be increased, but not diminished, was adopted September 1935. 2. INCOME TAXES Income taxes are imposed. 3. DEATH TAXES An inheritance tax is imposed. 4. FRANCHISE TAXES Franchise taxes are imposed. 5. LICENSE TAXES License taxes are imposed. NOTE. Paragraphs 2, 3, 4, and 5 above are all authorized by the following section: The legislature shall have power to provide for the levy and collection of license, franchise, gross revenue, excise, income, collateral and direct inheritance, legacy, and succession taxes; also graduated income taxes, graduated collateral and direct inheritance taxes, graduated legacy and succession taxes; also stamp, registration, production, or other specific taxes (art. X, sec. 12). Poll taxes are imposed. 6. POLL TAXES The legislature may authorize the levy and collection of a poll tax on all electors of this State, under 60 years of age, not exceeding $2 per capita, per annum, and may provide a penalty for the nonpayment thereof (art. X, sec. 18). C. SPECIFIC PROVISIONS (COUNTIES) 1. PROPERTY TAXES (a) The legislature may not impose taxes for county purposes but may confer such power upon the authorities thereof: The legislature shall not impose taxes for the purpose of any county, city, town, or other municipal corporation but may, by general laws, confer on the proper authorities thereof, respectively, the power to assess and collect taxes (art. X, sec. 20). (b) County corporations may be authorized to levy taxes for local improvements upon property benefited: The legislature may authorize county and municipal corporations to levy and collect assessments for local improvements upon property benefited thereby, homesteads included, without regard to cash valuation (art. X, sec. 7). (c) Political subdivisions are required to levy sufficient revenue to provide a sinking fund for interest and retirement of outstanding bonds: Counties, townships, school districts, cities, and towns shall levy sufficient additional revenue to create a sinking fund to be used, first, for the payment of interest coupons as they fall due; second, for the payment of bonds as they fall due; third, for the payments of such parts of judgments as such municipality may, by law, be required to pay (art. X, sec. 28). (d) The powers of the initiative and referendum are extended to counties and districts, as to local legislation: The powers of the initiative and referendum reserved to the people by this constitution for the State at large are hereby further reserved to the legal voters of every county and district therein, as to all local legislation, or action, in the administration of county and district government in and for their respective counties and districts * * * (art. V, sec. 5). (e) Rate limitation.—(1) (See art. X, sec. 9, par. B–1–c.) |