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(6) The Legislature shall provide for State governmental expenses :

The Legislature shall provide by law for an annual tax sufficient with other resources to pay the estimated expenses of the State government, the interest on any State debt and such deficiency as may occur in the resources (art. X, sec. 2).

2. LEGISLATIVE LIMITATIONS

(a) Local or special acts may not be passed where a general act can be made applicable:

The legislature shall pass no local or special act in any case where a general act can be made applicable, and whether a general act can be made applicable shall be a judicial question. No local or special act, excepting acts repealing local or special acts in effect January one, nineteen hundred nine, and receiving a two-thirds vote of the legislature shall take effect uniil approved by a majority of the electors voting thereon in the district affected (art. V, sec. 30, as amended, 1916).

(6) The power of taxation shall not be surrendered:

The power of taxation shall never be surrendered or suspended by any grant or contract to which the State or any municipal corporation shall be a party (art. X, sec. 9).

(c) Corporations may be formed only under general laws: Corporations may be formed under general laws, but shall not be created, nor shall any rights, privileges, or franchises be conferred upon them, by special act of the legislature. All laws heretofore or hereafter passed by the legislature for the formation of or conferring rights, privileges, or franchises upon corporations and all rights, privileges, or franchises conferred by such laws may be amended, altered, repealed, or abrogated (art. XII, sec. 1).

3. WIFE'S SEPARATE ESTATE

The real and personal estate of every woman, acquired before marriage, and all property to which she may afterwards become entitled by gift, grant, inheritance, or devise shall be and remain the estate and property of such woman, and shall not be liable for the debts, obligations, or engagements of her husband, and may be devised or bequeathed by her as if she were unmarried (art. XVI, sec. 8).

4. ALIEN PROPERTY RIGHTS

Aliens, who are or who may hereafter become bona fide residents of this State, shall enjoy the same rights in respect to the possession, enjoyment, and inheritance of property as native born citizens (art. XVI, sec. 9).

5. CONTINUATION OF FORMER LAWS

The common law and statutes in force upon the adoption of the constitution shall so remain :

The common law and the statute laws in force, not repugnant to this constitution, shall remain in force until they expire by their own limitations, or are altered or repealed (schedule, sec. 1).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

(a) Uniformity and valuation.-(1) A uniform rate of taxation except on property paying specific taxes is required, and a uniform

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rule of taxation for property as is assessed by a State board of assessors at a rate the board shall determine is the average rate levied upon other property upon which ad valorem taxes are assessed :

The legislature shall provide by law a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law: Provided, That the legislature shall provide by law a uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school, and municipal purposes (art. X, sec. 3).

(2) The legislature may impose specific taxes to be uniform upon the classes upon which imposed:

The legislature may by law impose specific taxes, which shall be uniform upon the classes upon which they operate (art. X, sec. 4).

(3) The property of corporations and public utilities shall be assessed at true cash value:

The legislature may provide by law for the assessment at its true cash value by a state board of assessors

of the property of corporations and the property, by whomsoever owned, operated, or conducted engaged in the business of transporting passengers and freight

or engaged in any other public service business; and for the levy and collection of taxes thereon (art. X, sec. 5).

(4) All assessments hereafter authorized shall be on property at its cash value (art. X, sec. 7).

(5) Equalization of assessments is required to be made by a State board on all taxable property except certain property taxed under specific laws (art. X, sec. 8).

(6) Rate limitation.

The total amount of taxes assessed against property for all purposes in any one year shall not exceed 112 per cent of the assessed valuation of said property except taxes levied for the payment of interest and principal obligations heretofore incurred which sums shall be separately assessed in all cases: Provided, That this limitation may be increased for a period of not to exceed five years at any one time to not more than a total of 5 per cent of the assessed valuatiou by a two-thirds vote of the electors of any assessing district or when provided for by the charter of a municipal corporation : provided, That this limitation shall not apply to taxes levied for the year 1932 (art. X, sec. 21, amended 1932).

(c) Exemptions.—(1) Personal property: The personal property of every resident of this state, to consist of such property only as shall be designated by law, shall be exempted to the amount of not less than five hundred dollars from sale on execution or other final process of any court (art. XIV, sec. 1).

(2) Homesteads (in general) : Every homestead not to exceed 40 acres and dwelling thereon, or a lot in a city, town, or village and the dwelling therein, not exceeding $1,500 in value, shall be exempt (art. XIV, sec. 2).

(3) Homestead of a family: The homestead of a family, after death of the owner, is exempt from the payment of his debts, during the minority of his children (art. XIV, sec. 3).

(4) Homestead of a widow: If the owner of a homestead die, leaving a widow but no children, such homestead shall be exempt, and the rents and profits thereof shall accrue to her benefit during the time of her widowhood, unless she be the owner of a homestead in her own right (art. XIV, sec. 4).

2. INCOME TAXES

No income tax is imposed.

3. DEATH TAXES

Inheritance taxes are imposed.

4. FRANCHISE TAXES

Franchise taxes are imposed by the State and political subdivisions (art. XII and art. VIII, secs. 19, 25, 28, 29).

5. LICENSE TAXES

License or occupational taxes are imposed.

6. POLL TAXES

Poll taxes are imposed.

C. SPECIFIC PROVISIONS (COUNTIES)

1. PROPERTY TAXES

(a) Organization for tax purposes.-(1) Each county shall be a body corporate with such powers as shall be established by law:

Each organized county shall be a body corporate, with such powers and immunities as shall be established by law

(art. VIII, sec. 1). (2) A board of supervisors shall be established in each county. Cities shall have representation thereon:

A board of supervisors, consisting of one from each organized township, shall be established in each county with such powers as shall be prescribed by law. Cities shall have such representation in the boards of supervisors of the counties in which they are situated as may be provided by law (art. VIII, sec. 7).

(6) Tax rate.-The boards of supervisors may levy a tax on the assessed valuation of property for public buildings and bridges; in a county where the assessed valuation is less than $10,000,000, the board may levy a tax or borrow for such purposes:

The board of supervisors of any county may in any one year levy a tax of one-tenth of one mill on the assessed valuation of said county for the construction or repair of public buildings or bridges, or may borrow an equal sum for such purposes; and, in any county where the assessed valuation is less than ten million dollars, the board may levy a tax or borrow for such purposes to the amount of one thousand dollars; but no greater sum shall be raised for such purposes in any county in any one year, unless submitted to the electors of the county and approved by a majority of those voting thereon (art VIII, sec. 10).

(c) Highway tax.— The legislature may by general law provide for a highway system by counties and subdivisions, with duties of the boards of supervisors, county and district commissioners to be prescribed by law; but no tax raised for road purposes by the counties shall exceed in any one year $5 upon each $1,000 of assessed valuation for the preceding year (art. VIII, sec. 26, amended 1917).

D. SPECIFIC PROVISIONS (MUNICIPALITIES)

1. PROPERTY TAXES

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(a) The legislature is authorized to provide for the incorporation of cities, towns, villages, or townships of metropolitan districts, granting to them certain powers, with a limited rate of taxation for municipal purposes, and restricted power to create indebtedness, but giving such districts powers to pass laws and ordinances relating to its municipal concerns (art. VIII, sec. 31, amendment of 1926).

(6) No city or village shall levy taxes for other than a public purpose. Nor shall any public utility franchise be granted which is not subject to revocation, unless such franchise has first been assented to by the electors:

No city or village shall have power to abridge the right of elective franchise, to loan its credit, nor to assess, levy or collect any tax or assessment for other than a public purpose. Nor shall any city or village acquire any public utility or grant any public utility franchise which is not subject to revocation at the will of the city or village, unless such proposition shall have first received the affirmative vote of three-fifths of the electors of such city or village voting thereon at a regular or special municipal election

(art. VIII, sec. 25). (c) Cities and villages shall be incorporated by general law which shall limit their rate of taxation for municipal purposes:

The legislature shall provide by a general law for the incorporation of cities, and by a general law for the incorporation of villages; such general laws shall limit their rate of taxation for municipal purposes, and restrict their powers of borrowing money and contracting debts (art. VIII, sec. 20).

(d) Cities shall have representation on boards of supervisors (art. VIII, sec. 7; see par. C-1-a-(2)).

(e) Any city of one hundred thousand inhabitants may be organized into a separate county:

When any city has attained a population of one hundred thousand inhabitants, the legislature may organize it into a separate county without reference to geographical extent, if a majority of the electors of such city and of the remainder of the county in which such city may be situated voting on the •question shall each determine in favor of organizing said city into a separate county (art. VIII, sec. 2).

(f) As to franchises in municipalities, see paragraph B-4.

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E. SPECIFIC PROVISIONS (TOWNSHIPS)

(a) The county boards of supervisors may organize and consolidate townships:

The board of supervisors of each organized county may organize and consolidate townships under such restrictions and limitations as shall be prescribed by law (art. VIII, sec. 15).

(6) Each organized township shall be a body corporate (art. VIII, sec. 16), and their legislature may confer on them powers of local legislation and administration:

The legislature may by general law confer upon organized townships such powers of a local, legislative and administrative character, not inconsistent with the provisions of this constitution, as it may deem proper (art. VIII, sec. 17).

(c) Drainage districts also may be established (art. VIII, 15 (a)) and may issue bonds:

MINNESOTA

Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1857, as amended)

A. GENERAL PROVISIONS

1. LEGISLATIVE POWERS

The legislative power is vested in a senate and house of representatives (art. IV, sec. 1).

2. LEGISLATIVE LIMITATIONS

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(a) Local or special laws may not be enacted when a general law can be made applicable in the following instances :

regulating the affairs of, or incorporating * any county, city, village, township, ward, or school district

changing the law of descent or succession

and whether a general law could have been made applicable in any case is hereby declared a judicial question, and as such shall be judicially determined without regard to any legislative assertion on that subject. *; exempting property from taxation,

creating corporations, or amending, renewing, extending, or explaining the charters thereof; granting to any corporation, association, or individual any special or exclusive privilege, immunity, or franchise whatever, or authorizing public taxation for a private purpose. Provided, however, That the inhibitions of local or special laws in this section shall not be construed to prevent the passage of general laws on any of the subjects enumerated (art. IV, sec. 33).

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The Legislature may repeal any existing special laws, but shall not amend, extend, or modify any of the same (art. IV, sec. 33).

(6) Corporations, except municipal, must be formed under general acts (art. X, sec. 2).

B. SPECIFIC PROVISIONS (STATE)

1. PROPERTY TAXES

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(a) Uniformity and valuation. (1) The taxing power shall not be suspended. Taxes shall be uniform and for public purposes:

The power of taxation shall never be surrendered, suspended, or contracted away. Taxes shall be uniform upon the same class of subjects, and shall be levied and collected for public purposes

(art. IX, sec. 1, amended 1934).

(2) The enabling act provides that nonresident proprietors shall not be taxed higher than residents:

and that no tax shall be imposed on lands belonging to the United States, and that in no case shall nonresident proprietors be taxed higher than residents (art. II, sec. 3).

(6) Reforestation tax.-(1) For purposes of promoting reforestation, an annual tax upon lands may be fixed for a term of years, and a yield tax upon the timber or other forest products grown thereon:

Laws may be enacted for the purpose of encouraging and promoting forestation and reforestation of lands in this state, whether owned by private persons or the public, including the fixing in advance of a definite and limited annual

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