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7 sections · 0 paragraphs in this article.
Minn. Const. art. X, § 1 Power of taxation; exemptions; legislative powers
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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, but public burying grounds, public school houses, public hospitals, academies, colleges, u…
Minn. Const. art. X, § 2 Forestation
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To encourage and promote forestation and reforestation of lands whether owned by private persons or the public, laws may be enacted fixing in advance a definite and limited annual tax on the lands for a term of years and imposing a yield tax on the timber and other forest product…
Minn. Const. art. X, § 3 Occupation tax; ores
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Every person engaged in the business of mining or producing iron ore or other ores in this state shall pay to the state an occupation tax on the valuation of all ores mined or produced, which tax shall be in addition to all other taxes provided by law. The tax is due on the first…
Minn. Const. art. X, § 4 Motor fuel taxation
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The state may levy an excise tax upon any means or substance for propelling aircraft or for propelling or operating motor or other vehicles or other equipment used for airport purposes and not used on the public highways of this state.