Article IX of the Oregon State Constitution deals with "Finance". There are 20 sections in this Article. Some of them are long. We will look at the next 5 sections in this post.
Section 3
This section defines that taxes must be authorized by law. For example, a regulation cannot require a tax that is not authorized by law. Also, when writing tax laws, there needs to be a statement of purpose as to what the revenue can be spent on. In this way, the legislature cannot fund things through some back-door accounting. This also supports the line item veto that the governor wields under Article V.
Section 3a
This section discusses motor vehicle use and fuel taxes and directs it to be used for road-related expenditures. With regards to motor fuels, it should be noted that gasoline appears to be on its way out and it is very difficult to track electricity used for cars vs. homes and as such this section will probably come under scrutiny in the future as electric cars become more prevalent.
Section 3b
This section restricts any additional taxes on oil and gas to 6%. While this seems to provide for tax relief for citizens, it smells to me of special interest lobbying. It may also have been considered as a method to stimulate oil and gas exploration in the state but I do not believe there are a lot of reserves in Oregon.
Section 4
This section defines that the authority to spend money lies with the Legislature.
Section 5
This section requires that financial statements for the state have to be published every other year. This calls for every odd numbered year. There is a risk that since elections happen at the end of the even numbered year, people will have forgotten the previous years financial statements published potentially some 22 months prior. Clearly, citizens should be able to use more recent information to make voting decisions.
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