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Montana Constitution, Article VIII

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Article VIII, REVENUE AND FINANCE

16 sections · 0 paragraphs in this article.

All articles157 Art. I0 Art. II35 Art. III9 Art. IV8 Art. V14 Art. VI15 Art. VII11 Art. VIII16 Art. IX7 Art. X11 Art. XI9 Art. XII4 Art. XIII7 Art. XIV11

16 provisions·Filtered byArt. VIII✕

Mont. Const. art. VIII, § 1 Tax purposes
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Taxes shall be levied by general laws for public purposes.
Mont. Const. art. VIII, § 2 Tax power inalienable
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The power to tax shall never be surrendered, suspended, or contracted away.
Mont. Const. art. VIII, § 3 Property tax administration
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The state shall appraise, assess, and equalize the valuation of all property which is to be taxed in the manner provided by law.
Mont. Const. art. VIII, § 4 Equal valuation
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All taxing jurisdictions shall use the assessed valuation of property established by the state.
Mont. Const. art. VIII, § 5 Property tax exemptions

art-I

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(1) The legislature may exempt from taxation: (a) Property of the United States, the state, counties, cities, towns, school districts, municipal corporations, and public libraries, but any private interest in such property may be taxed separately. (b) Institutions of purely publi…

Mont. Const. art. VIII, § 6 Highway revenue non-diversion

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(1) Revenue from gross vehicle weight fees and excise and license taxes (except general sales and use taxes) on gasoline, fuel, and other energy sources used to propel vehicles on public highways shall be used as authorized by the legislature, after deduction of statutory refunds…

Mont. Const. art. VIII, § 7 Tax appeals

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The legislature shall provide independent appeal procedures for taxpayer grievances about appraisals, assessments, equalization, and taxes. The legislature shall include a review procedure at the local government unit level.

Mont. Const. art. VIII, § 8 State debt

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No state debt shall be created unless authorized by a two-thirds vote of the members of each house of the legislature or a majority of the electors voting thereon. No state debt shall be created to cover deficits incurred because appropriations exceeded anticipated revenue.

Mont. Const. art. VIII, § 9 Balanced budget

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Appropriations by the legislature shall not exceed anticipated revenue.

Mont. Const. art. VIII, § 10 Local government debt

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The legislature shall by law limit debts of counties, cities, towns, and all other local governmental entities.

Mont. Const. art. VIII, § 11 Use of loan proceeds

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All money borrowed by or on behalf of the state or any county, city, town, or other local governmental entity shall be used only for purposes specified in the authorizing law.

Mont. Const. art. VIII, § 12 Strict accountability

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The legislature shall by law insure strict accountability of all revenue received and money spent by the state and counties, cities, towns, and all other local governmental entities.

Mont. Const. art. VIII, § 13 Investment of public funds and public retirement system and state compensation insurance fund assets

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(1) The legislature shall provide for a unified investment program for public funds and public retirement system and state compensation insurance fund assets and provide rules therefor, including supervision of investment of surplus funds of all counties, cities, towns, and other…

Mont. Const. art. VIII, § 14 Prohibited payments

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Except for interest on the public debt, no money shall be paid out of the treasury unless upon an appropriation made by law and a warrant drawn by the proper officer in pursuance thereof.

Mont. Const. art. VIII, § 15 Public retirement system assets

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(1) Public retirement systems shall be funded on an actuarially sound basis. Public retirement system assets, including income and actuarially required contributions, shall not be encumbered, diverted, reduced, or terminated and shall be held in trust to provide benefits to parti…

Mont. Const. art. VIII, § 16 Limitation on sales tax or use tax rates

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The rate of a general statewide sales tax or use tax may not exceed 4%. History: En. Sec. 1, Const. Amend. No. 27, approved Nov. 8, 1994.