§ 14. Vote required to impose or increase taxes. The rate of taxation imposed by the State of South Dakota in regard to any tax may not be increased and no new tax may be imposed by the State of South Dakota unless by consent of the people by exercise of their right of initiative or by two-thirds vote of all the members elect of each branch of the Legislature.
History: Section proposed by SL 1996, ch 2, §§ 1 and 2, approved Nov. 5, 1996.
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