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Michigan Constitution, Article IX

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Article IX, Finance and Taxation

43 sections · 0 paragraphs in this article.

All articles264 Art. I28 Art. II10 Art. III8 Art. IV54 Art. V30 Art. VI30 Art. VII34 Art. VIII9 Art. IX43 Art. X6 Art. XI8 Art. XII4

43 provisions·Filtered byArt. IX✕

Mich. Const. art. IX, § 1 Taxes for state expenses
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The legislature shall impose taxes sufficient with other resources to pay the expenses of state government. History: Const. 1963, Art. IX, § 1, Eff. Jan. 1, 1964. Constitutionality: Const 1963, art 6, § 1 and art 9, §§ 1 and 3 do not require the state to pay the entire cost of tr…
Mich. Const. art. IX, § 2 Power of taxation, relinquishment
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The power of taxation shall never be surrendered, suspended or contracted away. History: Const. 1963, Art. IX, § 2, Eff. Jan. 1, 1964. Former Constitution: See Const. 1908, Art. X, § 9.
Mich. Const. art. IX, § 3 Property taxation; uniformity; assessments; limitations; classes; approval of legislature
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The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law except for taxes levied for school operating purposes. The legislature shall provide for the determination of true cash value of such property; the p…
Mich. Const. art. IX, § 4 Exemption of religious or educational nonprofit organizations
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Property owned and occupied by non-profit religious or educational organizations and used exclusively for religious or educational purposes, as defined by law, shall be exempt from real and personal property taxes. History: Const. 1963, Art. IX, § 4, Eff. Jan. 1, 1964.

Mich. Const. art. IX, § 5 Assessment of property of public service businesses

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The legislature shall provide for the assessment by the state of the property of those public service businesses assessed by the state at the date this constitution becomes effective, and of other property as designated by the legislature, and for the imposition and collection of…

Mich. Const. art. IX, § 6 Real and tangible personal property; limitation on general ad valorem taxes; adoption and alteration of separate tax limitations; exceptions to limitations; property tax on school district extending into 2 or more counties

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Section 6. Except as otherwise provided in this constitution, the total amount of general ad valorem taxes imposed upon real and tangible personal property for all purposes in any one year shall not exceed 15 mills on each dollar of the assessed valuation of property as finally e…

Mich. Const. art. IX, § 7 Income tax

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No income tax graduated as to rate or base shall be imposed by the state or any of its subdivisions. History: Const. 1963, Art. IX, § 7, Eff. Jan. 1, 1964.

Mich. Const. art. IX, § 8 Sales and use taxes

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Except as provided in this section, the Legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property. Beginning May 1, 1994, the sales tax shall be imposed on retailers at an additional rate of 2% of th…

Mich. Const. art. IX, § 9 Use of specific taxes on fuels for transportation purposes; authorization of indebtedness and issuance of obligations

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All specific taxes, except general sales and use taxes and regulatory fees, imposed directly or indirectly on fuels sold or used to propel motor vehicles upon highways and to propel aircraft and on registered motor vehicles and aircraft shall, after the payment of necessary colle…

Mich. Const. art. IX, § 10 Sales tax; distribution to local governments

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Fifteen percent of all taxes imposed on retailers on taxable sales at retail of tangible personal property at a rate of not more than 4% shall be used exclusively for assistance to townships, cities and villages, on a population basis as provided by law. In determining population…

Mich. Const. art. IX, § 11 State school aid fund; source; distribution; guarantee to local school district

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There shall be established a state school aid fund which shall be used exclusively for aid to school districts, higher education, and school employees' retirement systems, as provided by law. Sixty percent of all taxes imposed at a rate of 4% on retailers on taxable sales at reta…

Mich. Const. art. IX, § 12 Evidence of state indebtedness

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No evidence of state indebtedness shall be issued except for debts authorized pursuant to this constitution. History: Const. 1963, Art. IX, § 12, Eff. Jan. 1, 1964. Former Constitution: See Const. 1908, Art. X, § 11.

Mich. Const. art. IX, § 13 Public bodies, borrowing power

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Public bodies corporate shall have power to borrow money and to issue their securities evidencing debt, subject to this constitution and law. History: Const. 1963, Art. IX, § 13, Eff. Jan. 1, 1964.

Mich. Const. art. IX, § 14 State borrowing; short term

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To meet obligations incurred pursuant to appropriations for any fiscal year, the legislature may by law authorize the state to issue its full faith and credit notes in which case it shall pledge undedicated revenues to be received within the same fiscal year for the repayment the…

Mich. Const. art. IX, § 15 Long term borrowing by state

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The state may borrow money for specific purposes in amounts as may be provided by acts of the legislature adopted by a vote of two-thirds of the members elected to and serving in each house, and approved by a majority of the electors voting thereon at any general election. The qu…

Mich. Const. art. IX, § 16 State loans to school districts

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The state, in addition to any other borrowing power, may borrow from time to time such amounts as shall be required, pledge its faith and credit and issue its notes or bonds therefor, for the purpose of making loans to school districts as provided in this section.

Mich. Const. art. IX, § 17 Payments from state treasury

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No money shall be paid out of the state treasury except in pursuance of appropriations made by law. History: Const. 1963, Art. IX, § 17, Eff. Jan. 1, 1964. Former Constitution: See Const. 1908, Art. X, § 16.

Mich. Const. art. IX, § 18 State credit

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The credit of the state shall not be granted to, nor in aid of any person, association or corporation, public or private, except as authorized in this constitution.

Mich. Const. art. IX, § 19 Subscription to or interest in stock by state prohibited; exceptions

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The state shall not subscribe to, nor be interested in the stock of any company, association or corporation, except as follows: (a) Funds accumulated to provide retirement or pension benefits for public officials and employees may be invested as provided by law. (b) Endowment fun…

Mich. Const. art. IX, § 20 Deposit of state money in certain financial institutions; requirements

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No state money shall be deposited in banks, savings and loan associations, or credit unions, other than those organized under the law of this state or federal law. No state money shall be deposited in any bank, savings and loan association, or credit union, in excess of 50 percen…

Mich. Const. art. IX, § 21 Accounting for public moneys

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The legislature shall provide by law for the annual accounting for all public moneys, state and local, and may provide by law for interim accounting.

Mich. Const. art. IX, § 22 Examination and adjustment of claims against state

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Procedures for the examination and adjustment of claims against the state shall be prescribed by law. History: Const. 1963, Art. IX, § 22, Eff. Jan. 1, 1964. Former Constitution: See Const. 1908, Art. VI, § 20.

Mich. Const. art. IX, § 23 Financial records; statement of revenues and expenditures

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All financial records, accountings, audit reports and other reports of public moneys shall be public records and open to inspection. A statement of all revenues and expenditures of public moneys shall be published and distributed annually, as provided by law. History: Const. 1963…

Mich. Const. art. IX, § 24 Public pension plans and retirement systems, obligation

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The accrued financial benefits of each pension plan and retirement system of the state and its political subdivisions shall be a contractual obligation thereof which shall not be diminished or impaired thereby. Financial benefits arising on account of service rendered in each fis…

Mich. Const. art. IX, § 25 Voter approval of increased local taxes; prohibitions; emergency conditions; repayment of bonded indebtedness guaranteed; implementation of section

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Property taxes and other local taxes and state taxation and spending may not be increased above the limitations specified herein without direct voter approval. The state is prohibited from requiring any new or expanded activities by local governments without full state financing,…

Mich. Const. art. IX, § 26 Limitation on taxes; revenue limit; refunding or transferring excess revenues; exceptions to revenue limitation; adjustment of state revenue and spending limits

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There is hereby established a limit on the total amount of taxes which may be imposed by the legislature in any fiscal year on the taxpayers of this state. This limit shall not be changed without approval of the majority of the qualified electors voting thereon, as provided for i…

Mich. Const. art. IX, § 27 Exceeding revenue limit; conditions

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The revenue limit of Section 26 of this Article may be exceeded only if all of the following conditions are met: (1) The governor requests the legislature to declare an emergency; (2) the request is specific as to the nature of the emergency, the dollar amount of the emergency, a…

Mich. Const. art. IX, § 28 Limitation on expenses of state government

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No expenses of state government shall be incurred in any fiscal year which exceed the sum of the revenue limit established in Sections 26 and 27 of this Article plus federal aid and any surplus from a previous fiscal year. History: Add. Initiated Law, approved Nov. 7, 1978, Eff. …

Mich. Const. art. IX, § 29 State financing of activities or services required of local government by state law

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The state is hereby prohibited from reducing the state financed proportion of the necessary costs of any existing activity or service required of units of Local Government by state law. A new activity or service or an increase in the level of any activity or service beyond that r…

Mich. Const. art. IX, § 30 Reduction of state spending paid to units of local government

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The proportion of total state spending paid to all units of Local Government, taken as a group, shall not be reduced below that proportion in effect in fiscal year 1978-79. History: Add. Initiated Law, approved Nov. 7, 1978, Eff. Dec. 23, 1978.

Mich. Const. art. IX, § 31 Levying tax or increasing rate of existing tax; maximum tax rate on new base; increase in assessed valuation of property; exceptions to limitations

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Units of Local Government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a…

Mich. Const. art. IX, § 32 Suit to enforce sections 25 to 31

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Any taxpayer of the state shall have standing to bring suit in the Michigan State Court of Appeals to enforce the provisions of Sections 25 through 31, inclusive, of this Article and, if the suit is sustained, shall receive from the applicable unit of government his costs incurre…

Mich. Const. art. IX, § 33 Definitions applicable to sections 25 to 32

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Definitions. The definitions of this section shall apply to Section 25 through 32 of Article IX, inclusive. "Total State Revenues" includes all general and special revenues, excluding federal aid, as defined in the budget message of the governor for fiscal year 1978-1979. Total S…

Mich. Const. art. IX, § 34 Implementation of sections 25 to 33

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The Legislature shall implement the provisions of Sections 25 through 33, inclusive, of this Article. History: Add. Initiated Law, approved Nov. 7, 1978, Eff. Dec. 23, 1978.

Mich. Const. art. IX, § 35 Michigan natural resources trust fund

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(1) There is hereby established the Michigan natural resources trust fund. The trust fund shall consist of all bonuses, rentals, delayed rentals, and royalties collected or reserved by the state under provisions of leases for the extraction of nonrenewable resources from state ow…

Mich. Const. art. IX, § 35a Michigan state parks endowment fund

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(1) There is hereby established the Michigan state parks endowment fund. The endowment fund shall consist of revenues as provided in section 35 of this article, and as provided by law. The endowment fund may also receive private contributions of money or other things of value. Th…

Mich. Const. art. IX, § 36 Tax on tobacco products; dedication of proceeds

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Six percent of the proceeds of the tax on tobacco products shall be dedicated to improving the quality of health care of the residents of this state. History: Add. S.J.R. S, approved Mar. 15, 1994, Eff. Apr. 30, 1994.

Mich. Const. art. IX, § 37 Michigan veterans’ trust fund

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The Michigan veterans' trust fund is established within the department of treasury. All money in the fund established by 1946 (1st Ex Sess) PA 9 shall be transferred to the Michigan veterans' trust fund. The trust fund may additionally receive appropriations, money, or other thin…

Mich. Const. art. IX, § 38 Michigan veterans’ trust fund board of trustees; establishment

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The Michigan veterans’ trust fund board of trustees is established and consists of veterans honorably discharged from the armed services and appointed by the governor as prescribed by law. History: Add. H.J.R. H, approved Nov. 5, 1996, Eff. Dec. 21, 1996.

Mich. Const. art. IX, § 39 Michigan veterans’ trust fund board of trustees; administration of trust fund

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The Michigan veterans’ trust fund board of trustees shall administer the Michigan veterans’ trust fund. The board of trustees shall not authorize the expenditure or transfer of a trust fund asset, interest, or earnings unless the board of trustees determines in its discretion and…

Mich. Const. art. IX, § 40 Michigan conservation and recreation legacy fund

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The Michigan conservation and recreation legacy fund is established. The state treasurer shall direct the investment of the legacy fund. The state treasurer shall establish within the legacy fund restricted accounts as authorized by this section and may establish additional subac…

Mich. Const. art. IX, § 41 Michigan game and fish protection trust fund

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The Michigan game and fish protection trust fund is established. The Michigan game and fish protection trust fund shall consist of revenue derived from bonuses, rentals, delayed rentals, royalties, and other revenues collected or reserved by the state under leases or direct sale …

Mich. Const. art. IX, § 42 Michigan nongame fish and wildlife trust fund

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The Michigan nongame fish and wildlife trust fund is established. The Michigan nongame fish and wildlife trust fund shall consist of revenue designated by a member of the public for the benefit of nongame fish and wildlife. The Michigan nongame fish and wildlife trust fund may al…