Minnesota Constitution Article X. Taxation
Minnesota Constitution – Article X: Taxation – Summary
Article X of the Minnesota Constitution governs the taxation system within the state. It outlines how taxes can be imposed, who is subject to them, and ensures they are applied fairly and legally. This article establishes principles of uniformity, fairness, and constitutional authority in taxation.
🔑 Key Sections and Summary
Section 1: Power of Taxation
Taxes must be uniform on the same class of subjects.
Property must be taxed in proportion to its value, unless otherwise provided.
Allows for different tax classifications (e.g., residential vs. commercial) as long as they're reasonable.
The power of taxation must always be under legislative control, and any exemptions must be clearly stated by law.
Section 2: Exemptions
Lists specific types of property exempt from taxation, such as:
Public property used for public purposes.
Churches and institutions of purely public charity.
Cemeteries and educational institutions.
The legislature can define further exemptions.
Section 3: Occupation Taxes
Allows the legislature to impose occupation taxes (taxes on certain businesses or industries, e.g., mining or utilities).
Section 4: Public Debt
Addresses state debt, allowing borrowing for public purposes like infrastructure or emergencies.
Sets limits and conditions under which the state can issue bonds or go into debt.
Section 5: State Revenue Distribution
The legislature may apportion revenue from state taxes to local governments (e.g., counties or municipalities).
✅ Main Goals of Article X:
Ensure fair and uniform taxation.
Prevent arbitrary or discriminatory taxes.
Allow the state to raise and distribute revenue effectively while maintaining legislative oversight.
Support public services and infrastructure through regulated use of taxation and public debt.
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