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CONSTITUTION OF OKLAHOMA.
Fiscal Year Commences July First.
(1) Section 1. The fiscal year shall commence on the first day of July in each year, unless otherwise provided by law.
History. This entire article substantially taken from North and South Dakota.
Bryan v. Menefee, 21 Okla. 1, 95 Pac. 471 ; City State Bank of Oklahoma City v. Stone, 158 Pac. 1168. Annual Tax-Expenses of State.
(2) Sec. 2. The Legislature shall provide by law for an annual tax sufficient, with other resources, to defray the estimated ordinary expenses of the State for each fiscal year.
City State Bank of Oklahoma City v. Stone, 158 Pac. 1168; In re Application of State to Issue Bonds to Fund Indebtedness, 10 Okla. 145, 136 Pac. 1104; In re Application of State to Issue Bonds, 33 Okla. 797, 127 Pac. 1065. Legislature May Levy to Pay Deficiency.
(3) Sec. 3. Whenever the expenses of any fiscal year shall exceed the income, the Legislature may provide for levying a tax for the ensuing fiscal year, which, with other resources, shall be sufficient to pay the deficiency, as well as the estimated ordinary expenses of the State for the ensuing year.
In re Application of State to Issue Bonds to Fund Indebtedness, 10 Okla. 145, 136 Pac. 1104 ; In re Application of State to Issue Bonds, 33 Okla. 797, 127 Pac. 1065. Provision for Paying State Debt in Twenty-five Years.
(4) Sec. 4. For the purpose of paying the State debt, if 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.
In re Application of State to Issue Bonds, 33 Okla. 797, 127 Pac. 1065.
Power to Tax Never Surrendered
(5) Sec. 5. The power of taxation shall never be surrendered, suspended, or contracted away. Taxes shall be uniform upon the same class of subjects.
McGannon v. State ex rel. Trapp, 33 Okla. 145, 124 Pac. 1063 ; Kidd v. Roberts, 43 Okla. 603, 143 Pac. 862; In re Gross Production Tax of Wolverine Oil Co., 154 Pac. 362; Trustees, Executors & Securities Insurance Corporation, Ltd., v. Hooton, 157 Pac. 293 ; In re Shaw, 157 Pac. 900; Robberson v. Gibson, 162 Pac. 1120. Exemptions.
(6) Sec. 6. All property used for free public libraries, free museums, public cemeteries, property used exclusively for schools, colleges, and all property used exclusively for religious and charitable purposes, and all property of the United States, and of this State, and of counties and of municipalities of this State; household goods of the heads of families, tools, implements, and live stock employed in the support of the family, not exceeding one hundred dollars in value, and all growing crops, shall be exempt from taxation: Provided, That all property not herein specified now exempt from taxation under the laws of the Territory of Oklahoma, shall be exempt from taxation until otherwise provided by law: And Provided further, That there shall be exempt from taxation to all ex-Union and exConfederate soldiers, bona fide residents of this state, and to all widows of ex-Union and ex-Confederate soldiers, who are heads of families and bona fide residents of this State, personal property not exceeding two hundred dollars in value.
All property owned by the Murrow Indian Orphan Home, located in Coal County, and all property owned by the Whittaker Orphan Home, located in Mayes County, so long as the same shall be used exclusively as free homes or schools for orphan children, and for poor and indigent persons, and all fraternal orphan homes, and other orphan homes, together with all their charitable funds, shall be exempt from taxation, and such property as may be exempt by reason of treaty stipulations, existing between the Indians and the United States government, or by Federal laws, during the force and effect of such treaties or Federal laws. The Legislature may authorize any incorporated city or town, by a majority vote of its electors voting thereon, to exempt manufacturing establishments and public utilities from municipal taxation, for a period not exceeding five years, as an inducement to their location.
Gleason v. Wood, 28 Okla. 502, 114 Pac. 703 (reversed), 224 U. S. 679, 56 L. Ed. 947); McGannon v. State ex rel. Trapp, 33 Okla. 145, 124 Pac. 1063; Choat v. Trapp, 224 U. S. 665; Cornelius v. State ex rel. Cruce, 40 Okla. 733, 140 Pac. 1187; Kidd v. Roberts, 43 Okla. 603, 143 Pac. 862; In re Benedictine Fathers of Sacred Heart Mission, 45 Okla. 358, 145 Pac. 494 ; In re Assessment of First National Bank of Chickasha, 160 Pac. 469; Richardson v. English, 224 U. S. 680, 56 L. Ed. 949 ; Blackwell v. Harts, 167 Pac. 325; Watkins v. Howard, 166 Pac. 706 ; Hutchison v. Brown, 167 Pac. 625; Board of County Commissioners of Muskogee County v. Fink, 159 Pac. 470 (this case is pending on appeal in the United States Supreme Court); Schock v. Sweet, 145 Pac. 388; Rider v. Helms, 150 Pac. 154 ; Rogers v. Herndon, 154 Pac. 1185. Assessments for Local Improvements.
(7) Sec. 7. The Legislature may authorize county and municipal corporations to levy and collect assessments for local improvements upon property benefited thereby, homesteads included, without regard to a cash valuation.
Leatherman et al. v. Incorporated Town of Addington, 37 Okla. 436, 132 Pac. 129; Giltillan et al. v. City of Bartlesville, 46 Okla. 428, 148 Pac. 1012; Rea v. State, 29 Okla. 708, 119 Pac. 235; Thompson v. Rearick, 33 Okla. 283, 124 Pac. 951; Seymour v. Oklahoma City, 38 Okla. 547, 134 Pac. 45; Patterson v. Wallace, 147 Pac. 1034. Property Assessed at Fair Cash ValuePenalty.
(8) Sec. 8. All property which may be taxed ad valorem shall be assessed for taxation at its fair cash value, estimated at the price it would bring at a fair voluntary sale; and any officer, or other person authorized to assess values, or subjects, for taxation, who shall commit any wilful error in the performance of his duty, shall be deemed guilty of malfeasance, and upon conviction thereof shall forfeit his office, and be otherwise punished as may be provided by law.
Williams v. Garfield Exchange Bank of Enid, 38 Okla. 539, 134 Pac. 863 ; Chickasha National Bank v. Cloud, 40 Okla. 623, 139 Pac. 1134 ; In re Bartlesville Water Co., 45 Okla. 24, 144 Pac. 1043; In re Gross Production Tax of Wolverine Oil Co., 154 Pac. 362; Trustees, Executors & Securities Insurance Corporation, Ltd., v. Hooton, 157 Pac. 293 ; Vogel v. Steelman, 157 Pac. 280; Rea v. State, 29 Okla. 708, 119 Pac. 233; Appeal of McNeal, 35 Okla. 17, 128 Pac. 285.
Total Taxes on Ad Valorem Basis.
(9) Sec. 9. Except as herein otherwise provided, the total taxes, on an ad valorem basis, for all purposes, State, county, township, city or town, and school district taxes, shall not exceed in any one year thirty-one and one-half mills on the dollar, to be divided as follows:
State levy, not more than three and one-half mills; county levy, not more than eight mills: Provided, That any county may levy not exceeding two mills additional for county high school and aid to the common schools of the county, not over one mill of which shall be for such high school, and the aid to said common schools shall be apportioned as provided by law; township levy, not more than five mills; city or town levy, not more than ten mills; school district levy, not more than five mills on the dollar for school district purposes, for support of common school: Provided, That the aforesaid annual rate for school purposes may be increased by any school district by an amount not to exceed ten mills on the dollar valuation, on condition that a majority of the voters thereof voting at an election, vote for said increase.
Atchison, T. & S. F. Ry. Co. v. State, 28 Okla. 94, 113 Pac. 921 ; Tilley v. Overton, 29 Okla. 292, 116 Pac. 945; Olson v. Logan County Bank, 29 Okla. 391. 118 Pac. 572; Thompson 1. Rearick, 33 Okla. 283, 124 Pac. 951 ; St. Louis & S. F. R. Co. v. Lindsey, 39 Okla. 439, 135 Pac. 1053; Eakin v. Chapman, 44 Okla. 51, 143 Pac. 21 ; McCreary v. Lee, -15 Okla. 201, 145 Pac. 777; Vogel v. Steelman, 157 Pac. 280 ; City of Sulphur v. State ex rel. Lankford, 162 Pac. 744; Large Oil Co. y. Howard, 163 Pac. 537; Whitehill v. Howard, 163 Pac. 917; Rea v. State. 29 Okla. 708, 119 Pac. 235 ; State Bank of Miami v. City of Miami, 43 Okla. 809, 144 Pac. 597; Linthicum v.. School District No. 4, 119 Pac. 898. Increase for Erecting Public Buildings.
(10) Sec. 10. For the purpose of erecting public buildings in counties, cities, or school districts, the rates of taxation herein limited, may be increased, when the rate of such increase and the purpose for which it is intended shall have been submitted to a vote of the people, and a majority of the qualified voters of such county, city, or school district, voting at such election, shall vote therefor; Provided, That such increase shall not exceed five mills on the dollar of the assessed value of the taxable property in such county, city, or school district.
Eakin v. Chapman, 44 Okla, 51, 143 Pac. 21.
(11) Sec. 11. The receiving, directly or indirectly, by any officer of the State, or of any county, city, or town, or member or officer of the Legislature, of any interest, profit, or perquisites, arising from the use or loan of public funds in his hands, or moneys to be raised through his agency for State, city, town, district, or county purposes shall be deemed a felony. Said offense shall be punished as may be prescribed by law, a part of which punishment shall be disqualification to hold office.
West v. Board of Commissioners of Caddo County, 158 Pac. 354. Special License and Franchise Taxes.
(12) Sec. 12. The Legislature shall have power 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.
Linthicum v. School District No. 4 of Choctaw County, 149 Pac. 898; Binion v. Oklahoma Gas & Electric Co., 28 Okla. 3.56, 114 Pac. 1096. Disposition of School Taxes from Corporations.
(13) Sec. 12a. All taxes collected for the maintenance of the common schools of this State, and which are levied upon the property of any railroad company, pipe line company, telegraph company, or upon the property of any public service corporation which operates in more than one county in this State, shall be paid into the common school fund and distributed as are other common school funds of this State. (Adopted 1916.)
Linthicum v. School District No. 4, 149 Pac. 898.