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Pennsylvania Constitution, Article VIII

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Article VIII, Taxation and Finance

17 sections · 0 paragraphs in this article.

All articles174 Art. I29 Art. II17 Art. III32 Art. IV21 Art. V18 Art. VI7 Art. VII14 Art. VIII17 Art. IX14 Art. X4 Art. XI1

17 provisions·Filtered byArt. VIII✕

Pa. Const. art. VIII, § 1 Uniformity of taxation
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All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws. (Nov. 6, 1923, P.L.1117, J.R.1; Nov. 4, 1958, 1957 P.L.1021, J.R.3; Nov. 7, 1961, P.L.1785, J.R.6; No…
Pa. Const. art. VIII, § 2 Exemptions and special provisions
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(a) The General Assembly may by law exempt from taxation: (i) Actual places of regularly stated religious worship; (ii) Actual places of burial, when used or held by a person or organization deriving no private or corporate profit therefrom and no substantial part of whose activi…
Pa. Const. art. VIII, § 3 Reciprocal exemptions
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Taxation laws may grant exemptions or rebates to residents, or estates of residents, of other States which grant similar exemptions or rebates to residents, or estates of residents, of Pennsylvania. (Nov. 6, 1928, 1927 P.L.1049, J.R.12)
Pa. Const. art. VIII, § 4 Public utilities
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The real property of public utilities is subject to real estate taxes imposed by local taxing authorities. Payment to the Commonwealth of gross receipts taxes or other special taxes in replacement of gross receipts taxes by a public utility and the distribution by the Commonwealt…

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Pa. Const. art. VIII, § 5 Exemption from taxation restricted

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All laws exempting property from taxation, other than the property above enumerated, shall be void.

Pa. Const. art. VIII, § 6 Taxation of corporations

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The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to which the Commonwealth shall be a party. (Apr. 23, 1968, P.L.App.9, Prop. No.5)

Pa. Const. art. VIII, § 7 Commonwealth indebtedness

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(a) No debt shall be incurred by or on behalf of the Commonwealth except by law and in accordance with the provisions of this section. (1) Debt may be incurred without limit to suppress insurrection, rehabilitate areas affected by man-made or natural disaster, or to implement uni…

Pa. Const. art. VIII, § 8 Commonwealth credit not to be pledged

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The credit of the Commonwealth shall not be pledged or loaned to any individual, company, corporation or association nor shall the Commonwealth become a joint owner or stockholder in any company, corporation or association. (Apr. 23, 1968, P.L.App.5, Prop. No.3)

Pa. Const. art. VIII, § 9 Municipal debt not to be assumed by Commonwealth

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The Commonwealth shall not assume the debt, or any part thereof, of any county, city, borough, incorporated town, township or any similar general purpose unit of government unless such debt shall have been incurred to enable the Commonwealth to suppress insurrection or to assist …

Pa. Const. art. VIII, § 10 Audit

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The financial affairs of any entity funded or financially aided by the Commonwealth, and all departments, boards, commissions, agencies, instrumentalities, authorities and institutions of the Commonwealth, shall be subject to audits made in accordance with generally accepted audi…

Pa. Const. art. VIII, § 11 Gasoline taxes and motor license fees restricted

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(a) All proceeds from gasoline and other motor fuel excise taxes, motor vehicle registration fees and license taxes, operators' license fees and other excise taxes imposed on products used in motor transportation after providing therefrom for (a) cost of administration and collec…

Pa. Const. art. VIII, § 12 Governor's budgets and financial plan

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Annually, at the times set by law, the Governor shall submit to the General Assembly: (a) A balanced operating budget for the ensuing fiscal year setting forth in detail (i) proposed expenditures classified by department or agency and by program and (ii) estimated revenues from a…

Pa. Const. art. VIII, § 13 Appropriations

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(a) Operating budget appropriations made by the General Assembly shall not exceed the actual and estimated revenues and surplus available in the same fiscal year. (b) The General Assembly shall adopt a capital budget for the ensuing fiscal year. (Apr. 23, 1968, P.L.App.7, Prop. N…

Pa. Const. art. VIII, § 14 Surplus

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All surplus of operating funds at the end of the fiscal year shall be appropriated during the ensuing fiscal year by the General Assembly. (Apr. 23, 1968, P.L.App.7, Prop. No.4)

Pa. Const. art. VIII, § 15 Project "70"

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In addition to the purposes stated in Article VIII, section 7 of this Constitution, the Commonwealth may be authorized by law to create debt and to issue bonds to the amount of $70,000,000 for the acquisition of land for State parks, reservoirs and other conservation and recreati…

Pa. Const. art. VIII, § 16 Land and Water Conservation and Reclamation Fund

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In addition to the purposes stated in Article VIII, section 7 of this Constitution, the Commonwealth may be authorized by law to create a debt and issue bonds in the amount of $500,000,000 for a Land and Water Conservation and Reclamation Fund to be used for the conservation and …

Pa. Const. art. VIII, § 17 Special emergency legislation

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(a) Notwithstanding any provisions of this Constitution to the contrary, the General Assembly shall have the authority to enact laws providing for tax rebates, credits, exemptions, grants-in-aid, State supplementations, or otherwise provide special provisions for individuals, cor…