Mich. Const. art. IX, § 31

Levyingtaxorincreasingrateofexistingtax;maximumtaxrateonnewbase; increaseinassessedvaluationofproperty;exceptionstolimitations. Sec.31.UnitsofLocalGovernmentareherebyprohibitedfromlevyinganytaxnotauthorized by law or charter when this section is ratified or from increasing the rate of an existing tax abovethatrateauthorizedbylaworcharterwhenthissectionisratified,withouttheapproval of a majority of the qualified electors of that unit of Local Government voting thereon. If the definitionofthebaseofanexistingtaxisbroadened,themaximumauthorizedrateoftaxation onthenewbaseineachunitofLocalGovernmentshallbereducedtoyieldthesameestimated gross revenue as on the prior base. If the assessed valuation of property as finally equalized, excluding the value of new construction and improvements, increases by a larger percentage thantheincreaseintheGeneralPriceLevelfromthepreviousyear,themaximumauthorized rateappliedtheretoineachunitofLocalGovernmentshallbereducedtoyieldthesamegross revenuefromexistingproperty,adjustedforchangesintheGeneralPriceLevel,ascouldhave beencollectedattheexistingauthorizedrateonthepriorassessedvalue. Thelimitationsofthissectionshallnotapplytotaxesimposedforthepaymentofprincipal and interest on bonds or other evidence of indebtedness or for the payment of assessments on contract obligations in anticipation of which bonds are issued which were authorized prior to theeffectivedateofthisamendment. History: Add.Init.,approvedNov.7,1978,Eff.Dec.23,1978.