Kansas Constitution Article Eleven - Finance and Taxation
Kansas Constitution – Article Eleven: Finance and Taxation – Summary
Article 11 of the Kansas Constitution governs finance and taxation, laying out the foundational rules for how the state handles public revenue, taxation, and debt. Here is a section-wise summary:
Section 1 – System of Taxation
The legislature must establish a uniform and equal system of taxation.
All property in the state must be taxed equally by value, unless exempted by law.
Taxes can only be levied for public purposes.
Section 2 – Exemption of Property
Allows the legislature to exempt certain property from taxation, including:
Public property
Places of religious worship
Non-profit educational institutions
Cemeteries
Personal property used for household use, agriculture, or business under certain conditions
Section 3 – Limitation on State Debt
The state cannot contract debt beyond income and revenue without voter approval except:
To repel invasion
Suppress insurrection
Defend the state in war
Section 4 – Annual Tax Levy
The legislature must provide for annual tax levies sufficient to defray estimated ordinary expenses of the state.
Section 5 – State Credit Not to Be Given
The state shall not loan or give its credit to any person, association, or corporation, nor subscribe to stock or bonds.
Section 6 – Internal Improvements
The state may not be involved in internal improvements (like roads, canals, etc.), directly or indirectly, except under laws that allow local governments or special taxing districts to handle them.
Section 7 – Uniform and Equal Basis
Reinforces that property taxation must be uniform and equal within each class of property.
Section 8 – Classification and Exemption of Property
Permits the legislature to classify property for taxation (e.g., residential, agricultural, commercial).
Also allows for exemption of household goods, tools of trade, and personal effects.
Section 9 – Motor Vehicle Property Tax
Allows different taxation methods for motor vehicles, which may be distinct from the general property tax system.
Section 10 – Revenue Shortfalls
In case revenue falls short, the legislature may provide for temporary loans, but such loans must be repaid within the fiscal year.
Key Principles
Uniformity and equality in taxation
Debt limitations
Strict limits on use of state credit
Flexibility in classifying/exempting property
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