ID · constitutions
Idaho Const. art. VII, § 2
Revenue to be provided by taxation
The legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every person or corporation shall pay a tax in proportion to the value of his, her, or its property, except as in this article hereinafter otherwise provided. The legislature may also impose a license tax, both upon natural persons and upon corporations, other than municipal, doing business in this state; also a per capita tax: provided, the legislature may exempt a limited amount of improvements upon land from taxation.
Provenance
- Source
- legislature.idaho.gov
- Retrieved
- 2026-09-25
- Edition
- 2026-09-25
- Content hash
fea0b6ba0e395c6bf4805452cc44cac9c36d5fe3d32fc897722d553990aa1c6b
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