Article XIII, Section 6. [State Tax Commission.]
(1) There shall be a State Tax Commission consisting of four members, not more than
two of whom may belong to the same political party.
(2) With the consent of the Senate, the Governor shall appoint the members of the State
Tax Commission for such terms as may be provided by statute.
(3) The State Tax Commission shall:
(a) administer and supervise the State's tax laws;
(b) assess mines and public utilities and have such other powers of original assessment as
the Legislature may provide by statute;
(c) adjust and equalize the valuation and assessment of property among the counties;
(d) as the Legislature provides by statute, review proposed bond issues, revise local tax
levies, and equalize the assessment and valuation of property within the counties; and
(e) have other powers as may be provided by statute.
(4) Notwithstanding the powers granted to the State Tax Commission in this
Constitution, the Legislature may by statute authorize any court established under Article VIII to
adjudicate, review, reconsider, or redetermine any matter decided by the State Tax Commission
relating to revenue and taxation.
No History for Constitution
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Last revised: Thursday, May 28, 2009