Kentucky Constitution Articles 9. Revenue and Taxation
The Kentucky Constitution does not have an Article 9 specifically titled "Revenue and Taxation." However, taxation and revenue matters are addressed throughout the Constitution, particularly in Sections within various articles, especially:
🔍 Key Sections on Revenue and Taxation in the Kentucky Constitution:
Section 171 – Uniform Taxation
Property must be taxed uniformly within each class.
Legislature may classify property for taxation.
Allows exemptions for institutions of religion, education, and public charity.
Section 172 – Property Valuation
All property is to be assessed for taxation at fair cash value, estimated at its price in the open market.
Section 174 – Limitation on State Debt
The state cannot incur debt exceeding revenue, except in case of war, invasion, or other emergencies.
Section 175 – Use of Tax Revenue
Taxes levied for a specific purpose must be used exclusively for that purpose.
Section 180 – Appropriation Requirement
No money can be drawn from the state treasury except by appropriation made by law.
Section 181 – Taxation of Corporations
The General Assembly has the power to tax corporations, franchises, and property.
Section 181a – Taxation of Motor Fuels
Revenue from fuel taxes must be used for construction and maintenance of public highways and bridges.
✅ General Principles in Kentucky Tax Law from the Constitution:
Equity & Uniformity: Taxation must be fair and consistent within property classes.
Transparency: Public funds can only be spent through legislative appropriation.
Purpose Restriction: Special taxes must be used only for their designated purpose.
Property Classification: The legislature has wide discretion to define tax classes.
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