Delaware Law Article VIII- REVENUE AND TAXATION
Delaware Constitution – Article VIII: Revenue and Taxation
📜 Overview of Article VIII – Revenue and Taxation:
Article VIII of the Delaware Constitution lays out the framework for the state's authority and limitations regarding taxation and revenue collection. It ensures fiscal responsibility, prohibits unfair tax practices, and guides how state funds are managed.
⚖️ Key Provisions and Principles:
While Delaware’s constitution doesn't break Article VIII into many numbered sections like other states, here are the core themes and mandates typically found in this article:
🔹 1. Uniformity and Fairness in Taxation
Taxes must be uniform upon the same class of subjects within each taxing district.
The state cannot impose discriminatory or arbitrary taxes.
🔹 2. No Special Laws for Individual Tax Relief
The General Assembly may not pass special laws giving tax exemptions or relief to specific individuals or entities.
All tax laws must be general in nature and apply equally.
🔹 3. Public Purpose Requirement
All taxes must be levied for public purposes only—not to benefit private individuals or companies.
🔹 4. Budget and Appropriation Controls
The state cannot spend more than it collects—aiming for a balanced budget.
Any borrowing or use of surplus funds must be handled according to constitutional and statutory procedures.
🔹 5. Restrictions on State Debt
The constitution places limits on how much debt the state can incur, to ensure long-term financial stability.
Voter approval may be required for certain large expenditures or borrowing.
✅ Summary of Intent:
Article VIII is meant to ensure that Delaware’s tax and revenue system is fair, transparent, and fiscally responsible—balancing the need for public services with the rights of taxpayers.
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