 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 . 
