Article X — Taxation and Public Finance
10 sections · 0 paragraphs in this article.
N. Mar. I. Const. art. X, sec. 1 Public Purpose
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A tax may not be levied and an appropriation of public money may not be made, directly or indirectly, except for a public purpose. The legislature shall provide the definition of public purpose.
N. Mar. I. Const. art. X, sec. 2 Report on Tax Exemptions
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Every five years the governor shall report to the legislature on the social, fiscal and economic impact of tax exemptions provided by law. The report may include recommendations by the governor on tax exemption policy or laws.
N. Mar. I. Const. art. X, sec. 3 Public Debt Authorization
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Public debt may not be authorized or incurred without the affirmative vote of two-thirds of the members in each house of the legislature.
N. Mar. I. Const. art. X, sec. 4 Public Debt Limitation
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Public indebtedness other than bonds or other obligations of the government payable solely from the revenues derived from a public improvement or undertaking may not be authorized in excess of ten percent of the aggregate assessed valuation of the real property within the Commonw…
N. Mar. I. Const. art. X, sec. 5 Real Property Taxes
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No tax may be levied upon any owner-occupied single family residential, agricultural, or unimproved real property, unless approved by three-fourths of the votes cast in an election conducted in the senatorial district in which the tax is to be levied.
N. Mar. I. Const. art. X, sec. 6 Liquidation of Deficits
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Before October 1, 1985, the legislature shall adopt a seven-year plan in which the government operations deficit through fiscal year 1985 shall be retired in equal shares. If the legislature fails to adopt or adhere to the plan, any person may bring an action to require the gover…
N. Mar. I. Const. art. X, sec. 7 Government Employment
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In the annual appropriations acts, the legislature shall establish ceilings on the number of persons that may be employed by each branch, department, agency, authority and public corporation of the Commonwealth to which public funds are appropriated. Except upon specific approval…
N. Mar. I. Const. art. X, sec. 8 Control of Public Finance
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The Department of Finance or its successor department shall control and regulate the expenditure of public funds. The department shall promulgate regulations including accounting procedures that require public officials to provide full and reasonable documentation that public fun…
N. Mar. I. Const. art. X, sec. 9 Taxpayer’s Right of Action
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A taxpayer may bring an action against the government or one of its instrumentalities in order to enjoin the expenditure of public funds for other than public purposes or for a breach of fiduciary duty. The court shall award costs and attorney fees to any person who prevails in s…
N. Mar. I. Const. art. X, sec. 10 Pension Obligation Bonds
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Upon the affirmative vote of two-thirds of the members of each house of the Legislature, the Commonwealth may issue pension obligation bonds, the cumulative amount of which shall not exceed the Commonwealth’s actuarially determined unfunded accrued liability to the Retirement Fun…