Section 11.

(1) Unless specifically authorized by a majority of the legal voters voting upon the question, no taxing unit, whether it be the state, any county, municipality, district or body to which the power to levy a tax shall have been delegated, shall in any year so exercise that power as to raise a greater amount of revenue for purposes other than the payment of bonded indebtedness or interest thereon than its tax base, as hereinafter defined. The tax base of each said taxing unit for any given year shall be: (a) The total amount of tax lawfully levied by it in any one of the three years immediately preceding for purposes other than the payment of bonded indebtedness or the interest thereon and exclusive of any levy specifically authorized as aforesaid in excess of the tax base, plus six percentum of said total amount; or, (b) an amount approved by a majority of the legal voters voting upon the question of establishing a tax base.
(2) The question of establishing a tax base shall be submitted at a regular general or primary election. Every such measure shall specify in dollars and cents the amount of the tax base in effect and the amount of the tax base sought to be established, and the new tax base, if adopted, shall first apply to the levy for the fiscal year next following its adoption.
(3) Whenever any new taxing unit shall be created and shall include property in whole or in any part theretofore
included in another like taxing unit, no greater amount of taxes shall be levied in the first year by either the old or the new taxing unit upon any property included therein than the amount levied thereon in any one of the three years immediately preceding by the taxing unit in which it was then included, plus six percentum thereof.
(4) When the boundaries of a taxing unit have been expanded through annexation of territory, the tax base of said taxing unit for the fiscal year next following the annexation shall be increased by an amount equal to the equalized assessed valuation of the taxable property in the annexed territory for the fiscal year of the annexation multiplied by the millage rate within the tax base of the annexing unit for the fiscal year of the annexation, plus six percentum of said amount.
(5) The prohibition against the creation of debts by counties prescribed in section 10 of article XI of this constitution shall apply and extend to debts hereafter created in the performance of any duties or obligations imposed upon counties by the constitution or laws of the state, and any indebtedness created by any county in violation of such prohibition and any warrants for or other evidences of any such indebtedness and any part of any levy of taxes made by any taxing unit which shall exceed the limitations fixed hereby shall be void.

Unless specifically authorized by a majority of the legal voters voting upon the question neither the state nor any county, municipality, district or body to which the power to levy a tax shall have been delegated shall in any year so exercise that power as to raise a greater amount of revenue for purposes other than the payment of bonded indebtedness or interest thereon than the total amount levied by it in any one of the three years immediately preceding for purposes other than the payment of bonded indebtedness or interest thereon plus 6 per centum thereof ; provided, whenever any new county, municipality or other taxing district shall be created and shall include in whole or in any part property theretofore included in another county, like municipality or other taxing district, no greater amount of taxes shall be levied in the -first year by either the old or the new county, municipality or other taxing district upon any property included therein than the amount levied thereon in any one of the three years, immediately preceding, by the county, municipality or district in which it was then included plus 6 per centum thereof; provided further, that the amount of any increase in levy specifically authorized by the legal voters of the state, or of the county, municipality, or other district, shall be excluded in determining the amount of taxes which may be levied in any subsequent year. The prohibition against the creation of debts by counties prescribed in section 10 of article XI of this constitution shall apply and extend to debts hereafter created in the performance of any duties or obligations imposed upon counties by the constitution or laws of the state, and any indebtedness created by any county in violation of such prohibition and any warrants for or other evidences of any such indebtedness and any part of any levy of taxes made by the state or any county, municipality or other taxing district or body which shall exceed the limitations fixed hereby shall be void.