Oregon Blue Book_ Constitution Article IX

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Oregon Blue Book: Constitution Article IX FACTSSTATELOCALNATIONALCULTURALEDUCATION KIDSSEARCH executive | legislative | judicial | elections | government finance | constitutiontopics | site map | contact us | home Constitution of Oregon: 2007 Version next ARTICLE IX FINANCE Sec. 1. Assessment and taxation; uniform rules; uniformity of operation of laws 1a. Poll or head tax; declaration of emergency in tax laws 1b. Ships exempt from taxation until 1935 1c. Financing redevelopment and urban renewal projects 2. Legislature to provide revenue to pay current state expenses and interest 3. Tax imposed only by law; statement of purpose 3a. Use of revenue from taxes on motor vehicle use and fuel; legislative review of allocation of taxes between vehicle classes 3b. Rate of levy on oil or natural gas; exception 4. Appropriation necessary for withdrawal from treasury 5. Publication of accounts 6. Deficiency of funds; tax levy to pay 7. Appropriation laws not to contain provisions on other subjects 8. Stationery for use of state 9. Taxation of certain benefits prohibited 10. Retirement plan contributions by governmental employees 11. Retirement plan rate of return contract guarantee prohibited 12. Retirement not to be increased by unused sick leave 13. Retirement plan restriction severability 14. Revenue estimate; return of excess revenue to taxpayers; legislative increase in estimate Section 1. Assessment and taxation; uniform rules; uniformity of operation of laws. The Legislative Assembly shall, and the people through the initiative may, provide by law uniform rules of assessment and taxation. All taxes shall be levied and collected under general laws operating uniformly throughout the State. [Constitution of 1859; Amendment proposed by H.J.R. 16, 1917, and adopted by the people June 4, 1917] Section 1a. Poll or head tax; declaration of emergency in tax laws. No poll or head tax shall be levied or collected in Oregon. The Legislative Assembly shall not declare an emergency in any act regulating taxation or exemption. [Created through initiative petition filed June 23, 1910, and adopted by the people Nov. 8, 1910; Amendment proposed by S.J.R. 10, 1911, and adopted by the people Nov. 5, 1912] Section 1b. Ships exempt from taxation until 1935. All ships and vessels of fifty tons or more capacity engaged in either passenger or freight coasting or foreign trade, whose home ports of registration are in the State of Oregon, shall http://www.sos.state.or.us/bbook/state/constitution/constitution09.htm (1 of 4) [11/3/2008 3:47:40 PM]