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Alaska Constitution, Article IX

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Alaska/Constitution

← All Alaska coverage

Article IX, Finance and Taxation

17 sections · 0 paragraphs in this article.

All articles213 Art. I25 Art. II21 Art. III26 Art. IV16 Art. V5 Art. VI10 Art. VII5 Art. VIII18 Art. IX17 Art. X15 Art. XI8 Art. XII14 Art. XIII4 Art. XIV0 Art. XV29

17 provisions·Filtered byArt. IX✕

Alaska Const. art. IX, § 1 Taxing Power
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The power of taxation shall never be surrendered. This power shall not be suspended or contracted away, except as provided in this article.
Alaska Const. art. IX, § 2 Nondiscrimination
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The lands and other property belonging to citizens of the United States residing without the State shall never be taxed at a higher rate than the lands and other property belonging to the residents of the State.
Alaska Const. art. IX, § 3 Assessment Standards
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Standards for appraisal of all property assessed by the State or its political subdivisions shall be prescribed by law.
Alaska Const. art. IX, § 4 Exemptions
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The real and personal property of the State or its political subdivisions shall be exempt from taxation under conditions and exceptions which may be provided by law. All, or any portion of, property used exclusively for non-profit religious, charitable, cemetery, or educational p…

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Alaska Const. art. IX, § 5 Interests in Government Property

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Private leaseholds, contracts, or interests in land or property owned or held by the United States, the State, or its political subdivisions, shall be taxable to the extent of the interests.

Alaska Const. art. IX, § 6 Public Purpose

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No tax shall be levied, or appropriation of public money made, or public property transferred, nor shall the public credit be used, except for a public purpose.

Alaska Const. art. IX, § 7 Dedicated Funds

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The proceeds of any state tax or license shall not be dedicated to any special purpose, except as provided in section 15 of this article or when required by the federal government for state participation in federal programs. This provision shall not prohibit the continuance of an…

Alaska Const. art. IX, § 8 State Debt

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No state debt shall be contracted unless authorized by law for capital improvements or unless authorized by law for housing loans for veterans, and ratified by a majority of the qualified voters of the State who vote on the question. The State may, as provided by law and without …

Alaska Const. art. IX, § 9 Local Debts

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No debt shall be contracted by any political subdivision of the State, unless authorized for capital improvements by its governing body and ratified by a majority vote of those qualified to vote and voting on the question.

Alaska Const. art. IX, § 10 Interim Borrowing

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The State and its political subdivisions may borrow money to meet appropriations for any fiscal year in anticipation of the collection of the revenues for that year, but all debt so contracted shall be paid before the end of the next fiscal year.

Alaska Const. art. IX, § 11 Exceptions

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The restrictions on contracting debt do not apply to debt incurred through the issuance of revenue bonds by a public enterprise or public corporation of the State or a political subdivision, when the only security is the revenues of the enterprise or corporation. The restrictions…

Alaska Const. art. IX, § 12 Budget

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The governor shall submit to the legislature, at a time fixed by law, a budget for the next fiscal year setting forth all proposed expenditures and anticipated income of all departments, offices, and agencies of the State. The governor, at the same time, shall submit a general ap…

Alaska Const. art. IX, § 13 Expenditures

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No money shall be withdrawn from the treasury except in accordance with appropriations made by law. No obligation for the payment of money shall be incurred except as authorized by law. Unobligated appropriations outstanding at the end of the period of time specified by law shall…

Alaska Const. art. IX, § 14 Legislative Post-Audit

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The legislature shall appoint an auditor to serve at its pleasure. He shall be a certified public accountant. The auditor shall conduct post-audits as prescribed by law and shall report to the legislature and to the governor.

Alaska Const. art. IX, § 15 Alaska Permanent Fund

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At least twenty-five per cent of all mineral lease rentals, royalties, royalty sale proceeds, federal mineral revenue sharing payments and bonuses received by the State shall be placed in a permanent fund, the principal of which shall be used only for those income-producing inves…

Alaska Const. art. IX, § 16 Appropriation Limit

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Except for appropriations for Alaska permanent fund dividends, appropriations of revenue bond proceeds, appropriations required to pay the principal and interest on general obligation bonds, and appropriations of money received from a non-State source in trust for a specific purp…

Alaska Const. art. IX, § 17 Budget Reserve Fund

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(a) There is established as a separate fund in the State treasury the budget reserve fund. Except for money deposited into the permanent fund under section 15 of this article, all money received by the State after July 1, 1990, as a result of the termination, through settlement o…