Page:Idaho State Constitution 2017.pdf/21

Rh shall be subject to taxation for state, county, school, municipal, and other purposes, on real and personal property owned or used by them, and not by this constitution exempted from taxation within the territorial limits of the authority levying the tax.

SECTION 9. MAXIMUM RATE OF TAXATION. The rate of taxation of real and personal property for state purposes shall never exceed ten (10) mills on each dollar of assessed valuation, unless a proposition to increase such rate, specifying the rate proposed and the time during which the same shall be levied, shall have been submitted to the people at a general election, and shall have received a majority of all the votes cast for and against it at such election.

SECTION 10. MAKING PROFIT FROM PUBLIC MONEY PROHIBITED. The making of profit, directly or indirectly, out of state, county, city, town, township or school district money, or using the same for any purpose not authorized by law, by any public officer, shall be deemed a felony, and shall be punished as provided by law.

SECTION 11. EXPENDITURE NOT TO EXCEED APPROPRIATION. No appropriation shall be made, nor any expenditure authorized by the legislature, whereby the expenditure of the state during any fiscal year shall exceed the total tax then provided for by law, and applicable to such appropriation or expenditure, unless the legislature making such appropriation shall provide for levying a sufficient tax, not exceeding the rates allowed in section nine of this article, to pay such appropriation or expenditure within such fiscal year. This provision shall not apply to appropriations or expenditures to suppress insurrection, defend the state, or assist in defending the United States in time of war.

SECTION 12. STATE TAX COMMISSION, MEMBERS, TERMS, APPOINTMENT, VACANCIES, DUTIES, POWERS — COUNTY BOARDS OF EQUALIZATION, DUTIES. There shall be a state tax commission consisting of four (4) members, not more than two (2) of whom shall belong to the same political party. The members of said commission shall be appointed by the governor, by and with the consent of the senate; the first commission to consist of one (1) commissioner appointed for a term of two (2) years, one commissioner appointed for a term of four (4) years and two (2) commissioners appointed for a term of six (6) years, and appointments thereafter to be for a term of six (6) years; each commissioner to serve until his successor is appointed and qualified. If during the recess of the senate a vacancy occurs in said commission, it shall be the duty of the governor to fill such vacancy by appointment, and the appointee shall hold office for the unexpired term of his predecessor. The duties heretofore imposed upon the state board of equalization by the Constitution and laws of this state shall be performed by the state tax commission and said commission shall have such other powers and perform such other duties as may be prescribed by law, including the supervision and coordination of the work of the several county boards of equalization. The board of county commissioners for the several counties of the state, shall constitute boards of equalization for their respective counties, whose duty it shall be to equalize the valuation of the taxable property in the county, under such rules and regulations of the state tax commission as shall be prescribed by law.

SECTION 13. MONEY — HOW DRAWN FROM TREASURY. No money shall be drawn from the treasury, but in pursuance of appropriations made by law.

SECTION 14. MONEY — HOW DRAWN FROM COUNTY TREASURIES. No money shall be drawn from the county treasuries except upon the warrant of a duly authorized officer, in such manner and form as shall be prescribed by the legislature.

SECTION 15. LEGISLATURE TO PROVIDE SYSTEM OF COUNTY FINANCE. The legislature shall provide by law, such a system of county finance, as shall cause the business of the several counties to be conducted on a cash basis. It shall also provide that whenever any county shall have any warrants outstanding and unpaid, for the payment of which there are no funds in the county treasury, the county commissioners, in addition to other taxes provided by law, shall levy a special tax, not to exceed ten (10) mills on the dollar, of taxable property, as shown by the last preceding assessment, for the creation of a special fund for the redemption of said warrants; and after the levy of such special tax, all warrants issued before such levy, shall be paid exclusively out of said fund. All moneys in the county treasury at the end of each fiscal year, not needed for current expenses, shall be transferred to said redemption fund.

SECTION 16. LEGISLATURE TO PASS NECESSARY LAWS. The legislature shall pass all laws necessary to carry out the provisions of this article.

SECTION 17. GASOLINE TAXES AND MOTOR VEHICLE REGISTRATION FEES TO BE EXPENDED ON HIGHWAYS. On and after July 1, 1941 the proceeds from the imposition of any tax on gasoline and like motor vehicle fuels sold or used to propel motor vehicles upon the highways of this state and from any tax or fee for the registration of