FINANCE AND TAXATION
SECTION 9. Local taxes. -
(a) Counties, school districts, and municipalities shall, and special districts may, be authorized by law to levy ad valorem taxes and may be authorized by general law to levy other taxes, for their respective purposes, except ad valorem taxes on intangible personal property and taxes prohibited by this constitution.
(b) Ad valorem t axes, exclusive of taxes levied for the payment of bonds and taxes levied for periods not longer than two years when authorized by vote of the electors who are the owners of freeholds therein not wholly exempt from taxation, shall not be levied in excess o f the following millages upon the assessed value of real estate and tangible personal property: for all county purposes, ten mills; for all municipal purposes, ten mills; for all school purposes, ten mills; for water management purposes for the northwest p ortion of the state lying west of the line between ranges two and three east, 0.05 mill; for water management purposes for the remaining portions of the state, 1.0 mill; and for all other special districts a millage authorized by law approved by vote of th e electors who are owners of freeholds therein not wholly exempt from taxation. A county furnishing municipal services may, to the extent authorized by law, levy additional taxes within the limits fixed for municipal purposes.
(c) Counties served by an o pen - access public institution whose primary mission and responsibility includes providing lower level undergraduate instruction and awarding associate degrees shall be authorized by law to levy a local option sales tax to supplement the funding of the institution. The tax may not be levied unless approved by the electors of each county served by the institution. The local option tax shall sunset after five years and may be reauthorized by the electors as provided by law.