are needed to convict, but the President of the Senate is excluded from the trial, so the required percentage is slightly higher than ⅔ of 40. The maximum penalty is removal from office with disqualification to hold further state office. However, the impeachment does not count towards the restriction on double jeopardy; after being convicted by the senate, a person could then be tried by the judiciary and punished further. If this crime was listed according to Article II, Section I, Item 7, the offender can be disenfranchised. "Taxation and Finance" In Article VIII, taxation is created. It states the Legislature's duty to create laws "to provide the value of land" and the uniformity of these rules. Taxing of lands of agriculture is discussed, as well as taxation regulations regarding the re-use of agricultural land for different purposes. Tax exemption is legalized, including the continued tax exemptions carried over from the previous constitution. Alteration or repeal of tax exemption is allowed, provided that the real or personal property is not used for "religious, educational, charitable or cemetery purposes, as defined by law, and owned by any corporation or association organized and conducted exclusively for one or more of such purposes and not operating for profit." Tax exemptions regarding the honorably discharged and exemptions for senior citizens who live in apartments and may/may not be disabled are discussed. Pensions, disability, and retirement programs for federal railroad workers, or any state employees are described. Surviving spouses of deceased citizens, besides exceptions, are entitled to tax deductions. This article also restricts any citizen from receiving more than one tax deduction. The Legislature's right to instantiating a homestead statue is discussed. General laws enacted by legislature which permit municipalities to grant tax exemptions on buildings in blighted urban areas are legalized, with exceptions relating to the deduction's permanence. Income taxes are banned unless the revenue is placed into a specific perpetual fund, or if the taxer is receiving payments from the Federal Railroad Retirement Act, or similar. The credit of the state is barred from being publicly or privately loaned. Any fiscal year plan which creates more than one percent debt and/or liabilities is banned. The voting on such plans in public elections is banned, as well as the creation of debt or liabilities "for purposes of war, or to repel invasion, or to suppress insurrection or to meet an emergency caused by disaster