When the legislature also passed House Concurrent Resolution 3011 to prohibit the placement of appropriations into the state constitution, the goal was to attract conservative voters. While this may sound conservative, it is important to remember that from a fiscal accounting standpoint, the state law treats spending and tax cuts as appropriations that take money away from the budget. This means that attempts to constitutionally eliminate the sales tax, income tax, or property tax (as was tried in 2012) would not even be allowed to be voted on by the people. The public will have a chance to vote on this measure in November 2014 as it will show up as Measure #4.
There will be those that say “don’t worry, Measure #4 won’t be used against tax cuts” but it is important to remember that in the July 24th, 2013 edition of the Fargo Forum, House Republican Majority Leader Al Carlson all but said the intent of this law is to stop tax cuts as well as spending:
Rep. Al Carlson, R-Fargo, proposed the resolution to provide “good business management of the state’s resources.”
“People have every opportunity to bring their measures forward,” he said. “But when they have a large fiscal effect on the treasury, that should be in someway carefully handled.”
For instance, he said had the 2012 measure to abolish property taxes passed, the state would have been required to cover about $800 million in property taxes.
“We would have been in special session the next day to raise people's taxes,” he said.
Majority Leader Carlson showed his cards early on with this quote. Even if a measure does not have a direct appropriation within the measure, if it leads the legislature to make an appropriation then it won’t be allowed on the ballot.
The mountain of evidence is clear, the legislature, led primarily by Republicans (but many times Democrats went along with the efforts) simply does not like the fact that taxpayers and voters can use the initiated measure process to rein the legislature in.