Which article requires the submission to the electorate of increases in ad valorem tax?

The requirement for submitting increases in ad valorem tax to the electorate is established in M.C. Article 6, Section 28. This provision is significant as it ensures that the public has a voice in the decision-making process regarding increases in property taxes. By requiring voter approval for these increases, the article aims to promote transparency and accountability in local government financial decisions. This democratic process helps to ensure that taxpayers have the opportunity to weigh in on tax matters that directly affect their financial obligations.

The other articles referenced do not pertain to the requirement for electorate approval for increases in ad valorem taxes. Instead, they address different aspects of taxation and local governance, such as the interpretation of tax laws and other financial regulations, but not the specific requirement for voter input on tax increases.