Part Two The Alaska Constitution and Commentary, Art.IX Finance and Taxation

Article IX of the Alaska Constitution provides for the financing of state government and authorizes its powers of taxation. This article is unlike those of older state constitutions, which place limits on taxing power and public debt. It does restrict the debt of the state and local governments to capital projects, which voters must approve. However, it gives the legislature broad authority to tax without limit. A significant example of this authority is the prohibition on dedicated funds in section 7. With the exception of section 7 (on dedicated funds), the...