ARTICLE VII


TAXATION AND FINANCE


Note


  This article was renumbered from Article VI to be Article VII by Const Con 1978 and election Nov 7, 1978.  The former Article VII now appears as Article VIII.


TAXING POWER INALIENABLE


Section 1.  The power of taxation shall never be surrendered, suspended or contracted away. [Ren Const Con 1978 and election Nov 7, 1978]


Attorney General Opinions


  HRS §248-2, authorizing the counties to set real property tax rate, does not contravene this section, since Art. VII, §3, expressly authorizes delegation of taxing power to political subdivisions.  Att. Gen. Op. 68-25.


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