The legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every person or corporation shall pay a tax in proportion to the value of his, her, or its property, except as in this article hereinafter otherwise provided. The legislature may also impose a license tax, both upon natural persons and upon corporations, other than municipal, doing business in this state; also a per capita tax: provided, the legislature may exempt a limited amount of improvements upon land from taxation.
Revenue To Be Provided By Taxation.
Idaho Const. art. VII, § 2 — under Finance And Revenue.
Idaho Const. art. VII, § 2
Revenue To Be Provided By Taxation.