Idaho Constitution
Article VII - Finance and Revenue
Section 2. Revenue to Be Provided by Taxation

Universal Citation: ID Const art VII § 2

SECTION 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.

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