Article 9 - FINANCE AND TAXATION

Section 1 - Taxes for state expenses
Section 2 - Power of taxation, relinquishment
Section 3 - Property taxation; uniformity; assessments; limitations; classes; approval of legislature
Section 4 - Exemption of religious or educational nonprofit organizations
Section 5 - Assessment of property of public service businesses
Section 6 - Real and tangible personal property; limitation on general ad valorem taxes; adoption and alteration of separate tax limitations; exceptions to limitations; property tax on school district extending into 2 or more counties
Section 7 - Income tax
Section 8 - Sales and use taxes
Section 9 - Use of specific taxes on fuels for transportation purposes; authorization of indebtedness and issuance of obligations
Section 10 - Sales tax; distribution to local governments
Section 11 - State school aid fund; source; distribution; guarantee to local school district
Section 12 - Evidence of state indebtedness
Section 13 - Public bodies, borrowing power
Section 14 - State borrowing; short term
Section 15 - Long term borrowing by state
Section 16 - State loans to school districts
Section 17 - Payments from state treasury
Section 18 - State credit
Section 19 - Subscription to or interest in stock by state prohibited; exceptions
Section 20 - Deposit of state money in certain financial institutions; requirements
Section 21 - Accounting for public moneys
Section 22 - Examination and adjustment of claims against state
Section 23 - Financial records; statement of revenues and expenditures
Section 24 - Public pension plans and retirement systems, obligation
Section 25 - Voter approval of increased local taxes; prohibitions; emergency conditions; repayment of bonded indebtedness guaranteed; implementation of section
Section 26 - Limitation on taxes; revenue limit; refunding or transferring excess revenues; exceptions to revenue limitation; adjustment of state revenue and spending limits
Section 27 - Exceeding revenue limit; conditions
Section 28 - Limitation on expenses of state government
Section 29 - State financing of activities or services required of local government by state law
Section 30 - Reduction of state spending paid to units of local government
Section 31 - Levying tax or increasing rate of existing tax; maximum tax rate on new base; increase in assessed valuation of property; exceptions to limitations
Section 32 - Suit to enforce sections 25 to 31
Section 33 - Definitions applicable to sections 25 to 32
Section 34 - Implementation of sections 25 to 33
Section 35 - Michigan natural resources trust fund
Section 35a - Michigan state parks endowment fund
Section 36 - Tax on tobacco products; dedication of proceeds
Section 37 - Michigan veterans' trust fund
Section 38 - Michigan veterans' trust fund board of trustees; establishment
Section 39 - Michigan veterans' trust fund board of trustees; administration of trust fund
Section 40 - Michigan conservation and recreation legacy fund
Section 41 - Michigan game and fish protection trust fund
Section 42 - Michigan nongame fish and wildlife trust fund