Michigan Compiled Laws Constitution-ix Article IX Finance And Taxation (Article IX § 1...§ 42)

• Article IX § 1 Taxes For State Expenses.
  The legislature shall impose taxes sufficient with other resources to pay the expenses of state government. History: Const. 1963, Art. IX, § 1, Eff....
• Article IX § 2 Power Of Taxation, Relinquishment.
  The power of taxation shall never be surrendered, suspended or contracted away. History: Const. 1963, Art. IX, § 2, Eff. Jan. 1, 1964 Former...
• Article IX § 3 Property Taxation; Uniformity; Assessments; Limitations; Classes; Approval Of Legislature.
  The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law except for taxes...
• Article IX § 4 Exemption Of Religious Or Educational Nonprofit Organizations.
  Property owned and occupied by non-profit religious or educational organizations and used exclusively for religious or educational purposes, as defined by law, shall be...
• Article IX § 5 Assessment Of Property Of Public Service Businesses.
  The legislature shall provide for the assessment by the state of the property of those public service businesses assessed by the state at the...
• Article IX § 6 Real And Tangible Personal Property; Limitation On General Ad Valorem Taxes; Adoption And Alteration Of Separate Tax Limitations; Exceptions To Limitations; Property Tax On School District Extending Into 2 Or More Counties.
  Except as otherwise provided in this constitution, the total amount of general ad valorem taxes imposed upon real and tangible personal property for all...
• Article IX § 7 Income Tax.
  No income tax graduated as to rate or base shall be imposed by the state or any of its subdivisions. History: Const. 1963, Art....
• Article IX § 8 Sales And Use Taxes.
  Except as provided in this section, the Legislature shall not impose a sales tax on retailers at a rate of more than 4% of...
• Article IX § 9 Use Of Specific Taxes On Fuels For Transportation Purposes; Authorization Of Indebtedness And Issuance Of Obligations.
  All specific taxes, except general sales and use taxes and regulatory fees, imposed directly or indirectly on fuels sold or used to propel motor...
• Article IX § 10 Sales Tax; Distribution To Local Governments.
  Fifteen percent of all taxes imposed on retailers on taxable sales at retail of tangible personal property at a rate of not more than...
• Article IX § 11 State School Aid Fund; Source; Distribution; Guarantee To Local School District.
  There shall be established a state school aid fund which shall be used exclusively for aid to school districts, higher education, and school employees'...
• Article IX § 12 Evidence Of State Indebtedness.
  No evidence of state indebtedness shall be issued except for debts authorized pursuant to this constitution. History: Const. 1963, Art. IX, § 12, Eff....
• Article IX § 13 Public Bodies, Borrowing Power.
  Public bodies corporate shall have power to borrow money and to issue their securities evidencing debt, subject to this constitution and law. History: Const....
• Article IX § 14 State Borrowing; Short Term.
  To meet obligations incurred pursuant to appropriations for any fiscal year, the legislature may by law authorize the state to issue its full faith...
• Article IX § 15 Long Term Borrowing By State.
  The state may borrow money for specific purposes in amounts as may be provided by acts of the legislature adopted by a vote of...
• Article IX § 16 State Loans To School Districts.
  The state, in addition to any other borrowing power, may borrow from time to time such amounts as shall be required, pledge its faith...
• Article IX § 17 Payments From State Treasury.
  No money shall be paid out of the state treasury except in pursuance of appropriations made by law. History: Const. 1963, Art. IX, §...
• Article IX § 18 State Credit.
  The credit of the state shall not be granted to, nor in aid of any person, association or corporation, public or private, except as...
• Article IX § 19 Subscription To Or Interest In Stock By State Prohibited; Exceptions.
  The state shall not subscribe to, nor be interested in the stock of any company, association or corporation, except as follows: (a) Funds accumulated...
• Article IX § 20 Deposit Of State Money In Certain Financial Institutions; Requirements.
  No state money shall be deposited in banks, savings and loans associations, or credit unions, other than those organized under the law of this...
• Article IX § 21 Accounting For Public Moneys.
  The legislature shall provide by law for the annual accounting for all public moneys, state and local, and may provide by law for interim...
• Article IX § 22 Examination And Adjustment Of Claims Against State.
  Procedures for the examination and adjustment of claims against the state shall be prescribed by law. History: Const. 1963, Art. IX, § 22, Eff....
• Article IX § 23 Financial Records; Statement Of Revenues And Expenditures.
  All financial records, accountings, audit reports and other reports of public moneys shall be public records and open to inspection. A statement of all...
• Article IX § 24 Public Pension Plans And Retirement Systems, Obligation.
  The accrued financial benefits of each pension plan and retirement system of the state and its political subdivisions shall be a contractual obligation thereof...
• Article IX § 25 Voter Approval Of Increased Local Taxes; Prohibitions; Emergency Conditions; Repayment Of Bonded Indebtedness Guaranteed; Implementation Of Section.
  Property taxes and other local taxes and state taxation and spending may not be increased above the limitations specified herein without direct voter approval....
• Article IX § 26 Limitation On Taxes; Revenue Limit; Refunding Or Transferring Excess Revenues; Exceptions To Revenue Limitation; Adjustment Of State Revenue And Spending Limits.
  There is hereby established a limit on the total amount of taxes which may be imposed by the legislature in any fiscal year on...
• Article IX § 27 Exceeding Revenue Limit; Conditions.
  The revenue limit of Section 26 of this Article may be exceeded only if all of the following conditions are met: (1) The governor...
• Article IX § 28 Limitation On Expenses Of State Government.
  No expenses of state government shall be incurred in any fiscal year which exceed the sum of the revenue limit established in Sections 26...
• Article IX § 29 State Financing Of Activities Or Services Required Of Local Government By State Law.
  The state is hereby prohibited from reducing the state financed proportion of the necessary costs of any existing activity or service required of units...
• Article IX § 30 Reduction Of State Spending Paid To Units Of Local Government.
  The proportion of total state spending paid to all units of Local Government, taken as a group, shall not be reduced below that proportion...
• Article IX § 31 Levying Tax Or Increasing Rate Of Existing Tax; Maximum Tax Rate On New Base; Increase In Assessed Valuation Of Property; Exceptions To Limitations.
  Units of Local Government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from...
• Article IX § 32 Suit To Enforce Sections 25 To 31.
  Any taxpayer of the state shall have standing to bring suit in the Michigan State Court of Appeals to enforce the provisions of Sections...
• Article IX § 33 Definitions Applicable To Sections 25 To 32.
  Definitions. The definitions of this section shall apply to Section 25 through 32 of Article IX, inclusive. “Total State Revenues” includes all general and...
• Article IX § 34 Implementation Of Sections 25 To 33.
  The Legislature shall implement the provisions of Sections 25 through 33, inclusive, of this Article. History: Add. Initiated Law, approved Nov. 7, 1978, Eff....
• Article IX § 35 Michigan Natural Resources Trust Fund.
  There is hereby established the Michigan natural resources trust fund. The trust fund shall consist of all bonuses, rentals, delayed rentals, and royalties collected...
• Article IX § 35a Michigan State Parks Endowment Fund.
  There is hereby established the Michigan state parks endowment fund. The endowment fund shall consist of revenues as provided in section 35 of this...
• Article IX § 36 Tax On Tobacco Products; Dedication Of Proceeds.
  Six percent of the proceeds of the tax on tobacco products shall be dedicated to improving the quality of health care of the residents...
• Article IX § 37 Michigan Veterans' Trust Fund.
  The Michigan veterans' trust fund is established within the department of treasury. All money in the fund established by 1946 (1st Ex Sess) PA...
• Article IX § 38 Michigan Veterans' Trust Fund Board Of Trustees; Establishment.
  The Michigan veterans' trust fund board of trustees is established and consists of veterans honorably discharged from the armed services and appointed by the...
• Article IX § 39 Michigan Veterans' Trust Fund Board Of Trustees; Administration Of Trust Fund.
  The Michigan veterans' trust fund board of trustees shall administer the Michigan veterans' trust fund. The board of trustees shall not authorize the expenditure...
• Article IX § 40 Michigan Conservation And Recreation Legacy Fund.
  The Michigan conservation and recreation legacy fund is established. The state treasurer shall direct the investment of the legacy fund. The state treasurer shall...
• Article IX § 41 Michigan Game And Fish Protection Trust Fund.
  The Michigan game and fish protection trust fund is established. The Michigan game and fish protection trust fund shall consist of revenue derived from...
• Article IX § 42 Michigan Nongame Fish And Wildlife Trust Fund.
  The Michigan nongame fish and wildlife trust fund is established. The Michigan nongame fish and wildlife trust fund shall consist of revenue designated by...

Last modified: October 10, 2016