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  1. Overview: Arizona Constitutional Convention (1910) [2023 Edition]
  2. Full Record: Arizona Constitutional Convention (1910) [2023 Edition]
  3. Committee:Convention
  4. Session: 1910-12-03 09:30:00
  5. Event type: CREATE_FROM

Arizona Constitutional Convention (1910) [2023 Edition]

Convention

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Document introduced in:

Session 16282: 1910-12-03 09:30:00

The Convention passes Substitute Proposition Numbers 47 and 58 and begins consideration of Substitute Proposition Number 106.

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Substitute Proposition Number 106

There are 0 proposed amendments related to this document on which decisions have not been taken.

SUBSTITUTE PROPOSITION NO. 106

The power of taxation shall never be surrendered, suspended, or contracted away. All taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax, and shall be levied and collected for public purposes only.

There shall be exempted from taxation all federal, county and municipal property, and lots together with buildings thereon with contents therein used exclusively for religious worship; with contents therein used exclusively for religious worship, parsonages, schools, convents, academies, colleges, universities, libraries, orphanages and Young Men’s Christian Association and Young Women’s Christian Association buildings, hospitals or cemeteries, not used or held for private or corporate profit.

Public debts as evidenced by bonds of Arizona, its counties, municipalities or other subdivisions, shall also be exempt from taxation.

There shall be exempt from taxation the property of widows residents of this state not exceeding the amount of two thousand dollars where the total assessment of such widow does not exceed four thousand dollars. All property in the state not exempt under the laws of the United States or under this Constitution shall be subject to taxation to be ascertained as provided by law.

The legislature shall provide by law for an annual tax sufficient with other sources of revenue, to defray the necessary ordinary expense of the state for each fiscal year. And for the purpose of paying the state debt, if there be any, the legislature shall provide for levying a tax annually sufficient to pay the annual interest, and principal of such debt within twenty-five years from the final passage of the law creating the debt.

No tax shall be levied except in pursuance of law; and every law imposing a tax shall state distinctly the object of the same to which it shall only be applied.

All taxes levied and collected for state purposes shall be paid into the state treasury in money only.

The fiscal year shall commence on the first day of July in each year. An accurate statement of the receipts and expenditures of the public money shall be published annually, in such manner as shall be prescribed by law. Whenever the expenses of any fiscal year shall exceed the income, the legislature may provide for levying a tax for the ensuing fiscal year sufficient, with other sources of income, to pay the deficiency as well as the estimated expenses of the ensuing fiscal year.

The state may contract debts to supply casual deficits or failures in revenues, or to meet expenses not otherwise provided for; but the aggregate amount of such debts, direct and contingent, whether contracted by virtue of one or more laws, or at different periods of time, shall never exceed the sum of two hundred thousand dollars; and the money arising from the creation of such debts, shall be applied to the purpose for which it was obtained or to repay the debts so contracted, and to no other purpose whatever.

The corporate authorities of cities, towns and villages may be vested by law with power to make local improvements by special assessments, or by special taxation of property benefited. For all corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes.

In addition to the above powers to contract debts, the legislature may borrow money to repel invasion, suppress insurrection or defend the state in time of war; but the money thus raised shall be applied exclusively to the object for which the loan was authorized, or the repayment of the debt thereby created.

No money shall be paid out of the treasury except in the manner provided by law.

Neither the state, nor any county, city, town, municipality or other subdivision of the state shall ever give or loan its credit in the aid of, or make any donation or grant, by subsidy or otherwise to any individual, association or corporation, or become a subscriber to, or a shareholder in, any company or corporation, or a joint owner with any person, company or corporation, except as to such ownerships as may accrue to the state by operation of provision of law.

No county, city, town, school district or other municipal corporation shall for any purpose become indebted in any manner to an amount exceeding four per centum of the taxable property in such county, city, town, school district, or other municipal corporation without the assent of a majority of the qualified property taxpayers who must also in all respects be qualified electors therein voting at an election to be held for that purpose provided by law, the value of the taxable property therein, to be ascertained by the last assessment, for state and county purposes previous to incurring such indebtedness; except, that in incorporated cities and towns assessments shall be taken from the last assessment for city or town purposes; provided, that any incorporated city or town with such assent may be allowed to become indebted to a larger amount but not exceeding five per centum additional, for supplying such city or town with water, artificial light and sewers when the works for supplying such water, light or sewer shall be owned and controlled by the municipality.

Every law which imposes, continues or revives a tax shall distinctly state the tax and the objects for which it is to be applied; and it shall not be sufficient to refer to any other law to fix such tax or object.

No tax shall be laid or appropriation of public money made in aid of any church or private or sectarian school, or any public service or private corporations.

There shall be a state board of equalization, which until otherwise provided by law shall consist of the chairmen of the various county boards of supervisors in the State, and the state auditor, who shall be ex-officio chairman thereof, also, in each county of this state, a county Board of Equalization consisting of the Board of Supervisors of said county. The duty of the State Board of Equalization shall be to adjust and equalize the valuation of real and personal property among the several counties of the state. The duty of the county Boards of Equalization shall be to adjust and equalize the valuation of real and personal property within their respective counties. Each Board shall also perform such other duties as may be prescribed by law.

The lawmaking power shall have the authority to provide for the levy and collection of license, franchise, gross revenue, excise, income, collateral and direct inheritance, legacy and succession taxes; also graduated income taxes, graduated collateral and direct inheritance taxes, graduated legacy and succession taxes; also stamp, registration, production or other specific taxes.

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