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- W4238093409 abstract "This chapter details Article X of the Oklahoma constitution, which concerns revenue and taxation. The original form of this provision was borrowed from the constitutions of North and South Dakota, but the article was subsequently adapted to the changing needs and moods of the Oklahoma electorate. The Guthrie delegates’ distrust of the legislature is evident in the meticulous detail of Article X, as well as in the numerous restrictions placed on the power of the purse. Some of these restrictions have been relaxed, but others were made even more restrictive by later amendments. Section 1 specifies the fiscal year of the Oklahoma state financial system, while Section 2 through Section 4 identify the required amount of tax that must be levied by the legislature. Section 5 contains two limitations on the exercise of the taxing power by the legislature: the prohibition against giving up the power of taxation and the requirement of uniformity of taxation for a given class. Section 6 designates that certain categories of property must be tax exempt, including property for various religious, charitable, governmental, educational, and other public service functions. Section 8 explains the system for the valuation of property for taxation." @default.
- W4238093409 created "2022-05-12" @default.
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- W4238093409 date "2020-09-17" @default.
- W4238093409 modified "2023-09-27" @default.
- W4238093409 title "Revenue and Taxation" @default.
- W4238093409 doi "https://doi.org/10.1093/oso/9780197514818.003.0015" @default.
- W4238093409 hasPublicationYear "2020" @default.
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