Article 11 — Finance and Taxation
13 sections · 0 paragraphs in this article.
Kan. Const. art. 11, § 1 System of taxation; classification; exemption
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(a) The provisions of this subsection shall govern the assessment and taxation of property on and after January 1, 2013, and each year thereafter. Except as otherwise hereinafter specifically provided, the legislature shall provide for a uniform and equal basis of valuation and r…
Kan. Const. art. 11, § 2 Taxation of incomes
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. The state shall have power to levy and collect taxes on incomes from whatever source derived, which taxes may be graduated and progressive.
Kan. Const. art. 11, § 3 Transferred and renumbered
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Kan. Const. art. 11, § 4 Revenue for current expenses
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The legislature shall provide, at each regular session, for raising sufficient revenue to defray the current expenses of the state for two years.
Kan. Const. art. 11, § 5 Object of tax
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No tax shall be levied except in pursuance of a law, which shall distinctly state the object of the same; to which object only such tax shall be applied.
Kan. Const. art. 11, § 6 State debts; annual tax; proceeds
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For the purpose of defraying extraordinary expenses and making public improvements, the state may contract public debts; but such debts shall never, in the aggregate, exceed one million dollars, except as hereinafter provided. Every such debt shall be authorized by law for some p…
Kan. Const. art. 11, § 7 Election on indebtedness
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No debt shall be contracted by the state except as herein provided, unless the proposed law for creating such debt shall first be submitted to a direct vote of the electors of the state at some general election; and if such proposed law shall be ratified by a majority of all the …
Kan. Const. art. 11, § 8 Borrowing money by state
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The state may borrow money to repel invasion, suppress insurrection, or defend the state in time of war; but the money thus raised, shall be applied exclusively to the object for which the loan was authorized, or to the repayment of the debt thereby created.
Kan. Const. art. 11, § 9 Internal improvements; state highway system; flood control; conservation or development of water resources
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The state shall never be a party in carrying on any work of internal improvement except that: (1) It may adopt, construct, reconstruct and maintain a state system of highways, but no general property tax shall ever be laid nor general obligation bonds issued by the state for such…
Kan. Const. art. 11, § 10 Special taxes for highway purposes
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The state shall have power to levy special taxes, for road and highway purposes, on motor vehicles and on motor fuels.
Kan. Const. art. 11, § 11 Taxation of incomes; adoption of federal laws by reference
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In enacting any law under section 2 of this article 11, the legislature may at any regular, budget or special session define income by reference to or otherwise adopt by reference all or any part of the laws of the United States as they then exist, and, prospectively, as they may…
Kan. Const. art. 11, § 12 Assessment and taxation of land devoted to agricultural use
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Land devoted to agricultural use may be defined by law and valued for ad valorem tax purposes upon the basis of its agricultural income or agricultural productivity, actual or potential, and when so valued such land shall be assessed at the same percent of value and taxed at the …
Kan. Const. art. 11, § 13 Exemption of property for economic development purposes; procedure; limitations
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(a) The board of county commissioners of any county or the governing body of any city may, by resolution or ordinance, as the case requires, exempt from all ad valorem taxation all or any portion of the appraised valuation of: (1) All buildings, together with the land upon which …