Constitution of the Canton of Graubünden, September 14, 2003 (2003)
Table of Provisions (110)
Statutory Text (110 Articles)
The Canton of Graubünden is a liberal, democratic, and social rule of law state.
The Canton of Grisons is a sovereign state within the Swiss Confederation.
It supports the Confederation in fulfilling its duties.
It collaborates with other cantons and neighboring countries.
It promotes understanding and exchanges between the regions and linguistic communities of Switzerland.
German, Romansh, and Italian are the official languages of the canton. They have the same legal status.
The Canton and the municipalities support or take the necessary measures to preserve and promote Romansh and Italian. They encourage understanding and exchanges between the linguistic communities.
The municipalities choose their official languages as well as the languages in which instruction is provided in schools within the limits of their competencies and in collaboration with the Canton. This choice must be made considering the languages traditionally spoken by their populations and respecting the linguistic minorities traditionally established in their territory.
The structures and authority of the State are based on the principles of separation and balance of powers.
To achieve the objectives of the State, the authorities collaborate within the limits of their competencies.
The law represents both the foundation and the limits of State activity.
State activity must serve a public interest and be proportionate to the intended purpose.
Authorities and individuals must act in accordance with the rules of good faith.
Every individual is responsible for themselves and has certain responsibilities towards the community, particularly regarding the conservation of vital resources.
Fundamental rights and social goals are guaranteed within the limits of the Federal Constitution and the international treaties binding upon Switzerland.
Procedural guarantees and legal protection are ensured within the limits of the Federal Constitution and the binding international treaties for Switzerland.
All Swiss citizens who are 18 years of age or older and are domiciled in the canton have the right to vote and to be elected.
Persons who, due to a lasting incapacity to discern, are under general guardianship or a mandate for incapacity do not have the right to vote or to be elected.
The right to vote and to be elected of Swiss citizens residing abroad in cantonal matters is governed by law.
Within the limits of communal law, municipalities may grant Swiss citizens residing abroad and persons of foreign nationality the right to vote as well as the active or passive right to be elected in communal matters.
The right to vote and eligibility must be general, equal, free, direct, and secret. Exceptions are made for open voting during municipal assemblies.
Subjects submitted to voting must be presented in a simple and easily understandable manner. The authorities must ensure that the process of opinion formation and the expression of the popular will are not biased.
Persons with the right to vote elect: 1. the members of the Grand Council as well as their substitutes; 2. the members of the Government; 3. the delegates of the Canton to the National Council and the Council of States; 4. the members of the regional courts; [tab] 5. and 6. ... 7. the members of the communal authorities, insofar as the legislation provides for this mode of election; 8. other authorities and holders of a public office, insofar as the legislation provides for this mode of election.
The initiative allows 4,000 persons with voting rights or one-seventh of the municipalities to request a total or partial revision of the cantonal Constitution.
3,000 persons with voting rights or one-eighth of the municipalities are sufficient when the initiative aims to achieve: 1. the enactment, amendment, or repeal of a law or decree for which, according to the Constitution, a popular vote can be requested; 2. the submission of a cantonal initiative to the Federal Assembly.
The initiative may be submitted in the form of a proposal conceived in general terms or in the form of a drafted project.
Initiatives aimed at the total revision of the cantonal Constitution or the drafting of a decree may only be submitted in the form of a proposal conceived in general terms.
An initiative is inadmissible in whole or in part if: 1. it violates the principle of unity of form or that of unity of matter; 2. it is manifestly contrary to superior law; 3. it is not feasible or if 4. it produces a retroactive effect incompatible with the principles of the rule of law.
It can be declared partially inadmissible if the intent of its authors is not distorted and if the logic and unity of the proposal are not compromised.
The Grand Council is responsible for judging the admissibility of initiatives. Its decision may be subject to appeal to the Supreme Court.
Popular initiatives and projects based on a proposal formulated in general terms must be submitted to the verdict of the people or to an optional referendum within two years following the submission of the initiative. The Grand Council may extend this period by six months.
For each initiative, the Grand Council may propose a counter-proposal.
The initiative and the counter-proposal are submitted to the people simultaneously.
The following must be submitted to a mandatory vote of the people: 1. revisions of the cantonal Constitution; 2. the conclusion, modification, or denunciation of inter-cantonal or international agreements whose content modifies the cantonal Constitution; 3. popular initiatives that are rejected by the Grand Council or to which the Grand Council opposes a counter-proposal; 4. decrees of the Grand Council involving new single expenditures exceeding ten million francs or new recurring expenditures exceeding one million francs per year; 5. decrees of the Grand Council relating to questions of principle in the sense of Art. 19, para. 1; 6. ...
At the request of 1,500 persons having the right to vote or one-tenth of the municipalities, the following are submitted to a popular vote: 1. the enactment, amendment, or repeal of laws; 2. the conclusion, amendment, or termination of intercantonal or international agreements whose content modifies the law; 3. the decrees of the Grand Council concerning new one-time expenditures between one and ten million francs or new periodic expenditures between 300,000 francs and one million francs per year.
The Grand Council may submit decisions within its competence to a facultative referendum, with the exception of decrees pertaining to the tax rate, the budget, and the State account, as well as elections and matters within the jurisdiction of justice.
The request for a referendum must be submitted within ninety days from the official publication of the decree.
Laws that need to come into force as soon as possible can be enacted without delay, provided that the Grand Council approves the emergency procedure by a two-thirds majority.
These laws are subject to an optional subsequent referendum.
The Great Council may decide to submit questions of principle to a vote by the people.
It may attach an alternative to the items subject to a mandatory referendum or eligible for an optional referendum.
If the vote takes place, the people must be able to express their opinion on both the original proposal and the alternative. If the vote does not take place, the alternative becomes void.
Political parties contribute to forming public opinion and the popular will.
Their activities may be supported by the canton provided that their organization and objectives conform to the principles of democracy and the law.
Eligible for the cantonal authorities as well as the Council of States are citizens who have the right to vote in the canton. The law may provide that the condition of eligibility must only be fulfilled upon taking office.
The law may stipulate that the requirement of residence as a condition of eligibility does not apply to members of the judicial authorities.
Other eligibility conditions applicable to members of the cantonal authorities as well as the employment conditions of the State personnel are governed by law.
The law governs the suspension and removal of members of the cantonal authorities.
No one may be a member of both their cantonal appeal authority and their direct supervisory authority. The law may provide for exceptions.
Members of the Government and judicial authorities, as well as members of state personnel engaged full-time or primarily, cannot sit in the Grand Council.
Judges may not be members of the Government.
Members of the Government and members of judicial authorities who exercise their function full-time are not eligible for either the Federal Chambers or the Federal Tribunal.
Other cases of functional and task incompatibility, restrictions related to kinship, as well as exceptions, are governed by law.
The term of office is four years for the members of the Grand Council and the Government, the ordinary members of the judicial authorities, and the members of the Council of States.
Members of the Grand Council and the Government shall not incur any legal liability for statements made during the deliberations of the Grand Council or its committees.
Other forms of immunity may be provided by law, which may also extend the group of persons entitled to such immunity.
The authorities and courts regularly inform the public about their activities.
Whether there was fault or not, the Canton, the regions, and the municipalities, as well as other public law entities and autonomous institutions, are liable for damages caused unlawfully by their organs and persons in their service in the exercise of their functions.
The legislature may provide for exceptions. In cases of damage resulting from actions in accordance with the law, it may provide for the authorities to assume liability when fairness so requires.
The Great Council consists of 120 members.
Its members are elected by proportional representation. The law may provide for quorums and a majority clause.
The canton is divided into a maximum of 39 electoral districts. The law regulates the affiliation of municipalities to these districts and the consequences of municipal mergers on the number of districts.
Seats are allocated among the electoral districts according to the number of their residents with Swiss nationality.
Substitution is governed by law.
The members of the Grand Council deliberate and vote without instructions.
Subject to professional secrecy, they disclose their connections with interest groups.
They have special rights of information and consultation regarding the administration of documents specified by law.
As a general rule, the sessions of the Grand Council are public.
Subject to the people's rights, the Grand Council is the supreme authority of the canton. It is the legislative power and the supreme supervisory authority of the canton.
The Grand Council enacts all important provisions in the form of laws.
Provisions are considered important, in particular, those that must be enacted in the form of laws pursuant to the Constitution and those that concern: 1. the purpose and scope of restrictions on fundamental rights; 2. taxpayer status, the subject of taxes, and how they are calculated, unless they involve minor changes; 3. the purpose, subject, and scope of significant state benefits; 4. the principles of the distribution of tasks between the Canton and the municipalities; 5. the principle of organization and duties of the cantonal authorities; 6. the nature and scope of the transfer of tasks relating to the state's public authority to organizations outside the cantonal administration.
The validity of the laws may be limited in time. Before they are extended, the laws must be examined concerning their effectiveness.
When not required to legislate in the form of laws, the Grand Council may, if expressly authorized by law, issue decrees.
It approves inter-cantonal or international agreements when the Government does not have the authority to decide on them alone.
The Grand Council must be able to participate in the preparation of important inter-cantonal or international agreements.
The Grand Council exercises oversight over the Government as well as over the Supreme Court and the Judicial Tribunal.
It exercises high oversight over the administration, other sectors of justice, and other bodies entrusted with public tasks.
The Grand Council defines the major political guidelines and priority objectives.
It reviews the Government's program, financial planning, as well as other fundamental political plans of the Government.
It may decide on the continuation of planning and mandate the Government.
Taking financial planning into account, the Grand Council establishes the budget and approves the state account. Exceptions can be provided for by law.
It sets the tax rate based on tax legislation.
It makes final decisions on new one-time expenditures not exceeding one million francs as well as new periodic expenditures not exceeding 300,000 francs per year.
The Grand Council elects: 1. its bodies and its commissions; 2. the president of the Government; 3. the members of the Supreme Court and the Magistrates' Court; 4. the members of other authorities and bodies designated by law.
The Grand Council decides on appeals for clemency. The legislature may delegate this authority to the Government.
The Government is composed of five members.
It makes and defends its decisions as a collective authority.
The Government is elected by a majority vote.
The cantonal territory serves as an electoral district.
Members of the Government can be re-elected twice.
The Grand Council elects one of the members of the Government to the presidency and another to the vice-presidency of the cantonal Government for a period of one year.
All secondary employment is prohibited for members of the Government.
Representation of the Canton in the bodies of companies or organizations in which the Canton holds shares or which are supported by the Canton is permissible subject to the Government's approval. The law may provide for other exceptions.
The Government plans, defines, and coordinates the objectives of State action with the means allocated to it, subject to the powers of the people and the Grand Council.
It establishes a government program at regular intervals.
It executes the laws and ordinances as well as the decrees of the Grand Council.
It represents the Canton both within and outside of cantonal borders.
The Government shall direct the cantonal administration.
It shall ensure the legality and effectiveness of the administration's work and decide on its organization within the limits of cantonal law.
The Government prepares the dossiers for the Grand Council when the latter does not prepare them itself.
It presents to the Grand Council proposals for constitutional amendments as well as draft laws, ordinances, and decrees.
Members of the Government participate in the sessions of the Grand Council in an advisory capacity. They may submit proposals.
The Government issues provisions of lesser importance in the form of ordinances.
It has the power to negotiate intercantonal or international agreements. It may also conclude them if its regulatory authority permits it.
The Government prepares the financial plan, drafts the budget, and the state account for the attention of the Grand Council.
Furthermore, the Government is particularly responsible for: 1. relations with the Confederation and the cantons, as well as with the neighboring regions of adjacent countries, taking into account any opinion of the Grand Council; 2. elections, to the extent that these do not fall under other bodies; 3. the annual report on the activities of the Government and the administration, which must be presented to the Grand Council; 4. maintaining public security and order; 5. overseeing public entities as well as other organizations entrusted with cantonal public duties.
The Government may issue ordinances or decrees without a legal basis in the event of imminent or existing serious threats to public safety or a social emergency.
These ordinances or decrees must be approved by the Grand Council and become null and void at the latest one year after their entry into force.
The cantonal administration is divided into departments, each corresponding to a specific area of activity. The Government defines the tasks of each department by means of an ordinance.
The State Chancellery is a general staff body responsible for ensuring coordination and communication between the Grand Council, the Government, and the administration.
The Canton may assign certain public tasks to entities outside the cantonal administration.
Sufficient oversight, adequate participation of the Grand Council, and legal protection must be ensured.
Autonomous institutions under cantonal public law may issue ordinances if the legislation expressly authorizes them to do so and if the matters to be regulated do not necessarily need to be addressed at the legislative level.
The independence and impartiality of the judicial authorities are guaranteed. The jurisprudence of the judicial authorities must be dictated only by law.
Subject to the competencies of the Grand Council, the administration of justice is the responsibility of the judicial authorities.
and 4 ...
The Supreme Court submits its draft budget, annual accounts, and management report to the Grand Council for approval.
It may present proposals for constitutional amendments and draft laws related to the administration of justice to the Grand Council.
The president of the Supreme Court attends Grand Council sessions regarding the budget, annual accounts, management report, and regulatory projects proposed by the Supreme Court. He or she has a consultative voice and can submit proposals.
Courts may issue ordinances concerning the administration of justice if expressly authorized by law and if the subject matter to be regulated does not necessarily require legislative action.
The Supreme Court exercises oversight over justice in civil, criminal, and administrative matters insofar as these fall within the jurisdiction of judicial authorities. The law may assign it additional supervisory duties.
The Grand Council exercises oversight over the Supreme Court and the Judicial Office as well as higher-level oversight over authorities subject to the supervision of the Supreme Court.
The oversight and higher-level oversight are limited to the administration of judicial authorities.
Subject to exceptions provided by law, proceedings are public.
Civil and criminal jurisdiction are exercised by: 1. the Supreme Court; 2. the regional courts as first instance courts of the canton; 3. ... 4. the Cantonal Coercive Measures Court; 5. the conciliation authorities.
Administrative jurisdiction is exercised by: 1. the Supreme Court; 2. the Magistrates' Court; 3. other special administrative courts.
The Supreme Court functions as a constitutional court when it is called upon to hear: 1. appeals for violations of constitutional rights, political rights, or the principle of the supremacy of higher-ranking law; 2. appeals for violations of the autonomy of municipalities, other public law corporations, or churches recognized by the state.
Within the framework of the procedure before the constitutional jurisdiction, laws and ordinances may be challenged directly or examined in the context of their concrete application.
The legislature may establish other judicial or extrajudicial authorities.
Elections to the Council of States are conducted by majority vote. They are organized simultaneously with the elections to the National Council.
The cantonal territory forms a single electoral district.
In the name of the Canton, the Grand Council or the Government may request that a federal law, a federal decree, or an international treaty be put to a popular vote.
In the name of the Canton, the Grand Council or the Government may present a cantonal initiative to the Assembly.
The submission of a cantonal initiative may also be requested by means of a popular initiative.
Political municipalities are entities governed by cantonal public law and have their own legal personality. They consist of all persons domiciled within the municipality's territory. They have the authority to handle all local matters that do not fall under the jurisdiction of the bourgeoisie.
The citizenries consist of all persons who hold the right of citizenship in the municipality and who are domiciled there.
The legal status, tasks, and organization of the citizenries, as well as their merger with the political municipality, are governed by law.
For the fulfillment of their tasks, municipalities may cooperate with other municipalities or organizations. The law provides the possibility to compel municipalities to cooperate.
The law governs inter-municipal cooperation as well as the delegation of tasks, and guarantees political participation rights.
The merger of municipalities is governed by law.
The Canton promotes intermunicipal cooperation as well as the merging of municipalities to ensure that they perform their tasks in an adequate and rational manner.
The autonomy of the municipalities is guaranteed. Its limits are defined by cantonal law.
The municipalities have, in particular, the right to decide on their organization, to establish authorities and an administration, and to manage their finances independently.
Every political municipality must be equipped with: 1. an electoral body, composed of all persons who have the right to vote in the municipality and who exercise their political rights at the polls or within the framework of the municipal assembly; 2. a municipal executive; 3. other authorities as provided by law.
Municipalities may replace or supplement the municipal assembly with a municipal parliament.
The Government exercises supervision over the municipalities and the organizations of inter-municipal cooperation.
This supervision is limited to a legal review, unless otherwise provided by law.
In the event of serious difficulties, a municipality may be placed under guardianship.
The Canton is composed of the following regions: 1. Albula; 2. Bernina; 3. Engiadina Bassa/Val Müstair; 4. Imboden; 5. Landquart; 6. Maloja; 7. Moesa; 8. Plessur; 9. Prättigau/Davos; 10. Surselva; 11. Viamala.
The law regulates the affiliation of municipalities to these regions.
The regions are corporations governed by cantonal public law and perform only the tasks entrusted to them by the canton or the municipalities.
The organization of the regions and political rights are regulated by law.
The regions serve as judicial districts for the regional courts.
The Government exercises oversight over the regions within the limits of cantonal law. The oversight of judicial authorities does not fall within its competence.
Regarding tasks that have been assigned to the regions by the municipalities, the oversight is limited to the control of their legality, unless the law provides otherwise.
The Canton and the municipalities promote the prosperity and social security of the population, families, and individuals.
They work towards equality of opportunity and, in particular, equality between men and women.
They encourage private initiative by creating favorable framework conditions.
They ensure that public tasks are carried out while conserving natural resources.
The Canton and the municipalities undertake tasks of public interest that cannot be adequately assumed by the private sector. These tasks are defined by the Constitution and by law.
The Canton, the regions, and the municipalities cooperate in the fulfillment of public tasks. Collaboration with the private sector should be sought as often as possible.
The Canton proceeds with the decentralization of public tasks, particularly when the nature of the task, the costs, and the efficiency allow for it.
The necessity, effectiveness, and financial capability to undertake public tasks must be periodically re-evaluated.
The Canton and the municipalities ensure public safety and order.
They take the necessary measures to protect the population in the event of a disaster and to maintain the essential functions of the State in a crisis situation.
The Canton and the municipalities strive to ensure land use and development that are judicious, measured, coordinated, and sustainable. They take into account the needs of the population and the environment, as well as the decentralized occupation of the territory.
The Canton regulates the enforcement of federal law concerning the protection of human beings and their natural environment against harmful or inconvenient impacts. The costs of measures aimed at preventing or eliminating these impacts are borne by those responsible for them.
The Canton and municipalities ensure the protection and conservation of wildlife and flora, as well as their natural habitats.
They undertake the necessary measures for the protection and conservation of landscapes, the characteristics of localities, historical sites, and important natural and cultural monuments.
The Canton and the municipalities ensure an adequate supply of water and energy to the cantonal territory as well as the existence of sufficient transportation and telecommunications networks.
They promote a safe, sufficient, and environmentally friendly energy supply, economical and rational consumption, as well as the use of renewable energies.
They ensure a transportation system that meets needs, is environmentally friendly, and is economical. They encourage public transportation.
The Canton promotes cooperation at inter-municipal and regional levels and ensures financial equalization.
The Canton exercises supervision over both public and private watercourses. It regulates the use of water and hydraulic power.
Sovereignty over public watercourses belongs to the municipalities.
The canton shall not take participations in companies that invest in coal-fired power plants. It shall ensure, within the scope of its legal and political possibilities, that companies with cantonal participation refrain from their investments in coal-fired power plants.
The Canton and the municipalities create the favorable framework conditions for a strong and sustainable economy. They actively strive to promote the economy.
They encourage economic efforts to preserve or create jobs.
They support measures for retraining, further education, and professional reintegration, and they promote efforts to balance professional and family life.
They take measures to limit as much as possible the density of regulations and the administrative burden imposed on businesses, particularly small and medium-sized enterprises (SMEs).
The regalian rights of the Canton are: 1. the salt regale; 2. the hunting regale; and 3. the fishing regale.
The mining regale is a regalian right of the municipalities.
Regalian rights are exclusive exploitation rights. The Canton or the municipality may utilize them for its own account or assign them to third parties.
By legislative means, the Canton may create monopolies for the purpose of exploitation if the public interest so requires.
Existing private rights are reserved.
The Canton and municipalities ensure that individuals dependent on the assistance of others receive adequate measures of supervision, support, and social integration.
They promote the social and professional integration of individuals disadvantaged due to a disability, illness, or other reasons.
Within the limits of what can be reasonably expected from them economically, they ensure that adequate consideration is given to individuals with disabilities.
Within the limits of their capabilities, they make public buildings and facilities accessible to persons with disabilities.
The Canton regulates the public health sector.
The Canton and the municipalities ensure that the population benefits from sufficient and adequate health services and care, and that these are provided in an economical manner.
They promote and support measures for disease and addiction prevention.
The Canton and the municipalities shall create favorable general conditions for families.
The education imparted in public schools is based on Christian and humanist values. Embued with tolerance, it remains neutral in matters of religious denominations and politics.
The Canton and the municipalities ensure that children and adolescents receive an education tailored to their abilities. By providing children with disabilities an education suited to their capabilities, they promote their social integration.
The Canton is responsible for secondary education, vocational training and continuing education, diploma-level schools, and higher education institutions. To this end, it may manage schools itself or provide them with financial support. It ensures decentralization of secondary level schools as well as vocational training centers and encourages advanced vocational schools as well as higher education institutions within the canton.
The Canton and the municipalities encourage the arts, culture, and science and promote cultural exchanges, taking into account linguistic diversity and regional particularities.
The Canton and the municipalities promote the proper organization of leisure activities, the supervision of youth, and sports.
The Canton supports and encourages cross-border cooperation.
It supports humanitarian aid for individuals and peoples in distress.
Public funds must be used sparingly, profitably, and efficiently.
Taking into account economic developments, cantonal finances must be balanced in the medium term.
Every expenditure must be based on a legal basis, a decree authorizing the credit, as well as an authorization for the payment.
In principle, costs must be borne by those who cause them.
The fiscal powers of the Canton and the municipalities are defined by law.
The fiscal powers of state-recognized churches and parishes arise from the provisions concerning the relations between the state and the churches.
To the extent that the nature of the tax allows, taxes must be structured in consideration of the principles of universality, equal treatment, and economic capacity. Taxes should be designed in such a way that economically weaker individuals are protected, taxpayers are not discouraged from engaging in economic activities, personal provision is encouraged, and competitiveness is not undermined. Double taxation by the municipalities is prohibited.
The Canton ensures financial equalization.
The purpose of financial equalization is to ensure a balance between municipalities and regions with regard to tax burden and services provided.
The law may provide for the payment of additional contributions to reduce imbalances between regions, to assist a municipality or region performing a particular function, or to encourage the accomplishment of certain tasks.
The Grand Council exercises oversight in financial matters. It is assisted in this task by an independent supervisory body.
The Evangelical Reformed Church and the Roman Catholic Church are recognized under public law.
The Evangelical Reformed Church and its parishes, as well as the Roman Catholic Church and its parishes, are public law entities.
The legislator may grant the status of a public law entity to other religious communities.
Within the limits of cantonal law, the churches recognized by the state and their parishes manage their affairs autonomously.
They have the right to levy taxes on their members, provided they comply with the same principles as the municipalities.
The right to appoint and dismiss clergy belongs to the parishes.
The Canton exercises high oversight over the use of financial means, which must be in accordance with the law, as well as over the adherence to the law in general.
The law may provide for the possibility of subjecting legal entities to the ecclesiastical tax.
Other religious communities are governed by private law.
The cantonal constitution may be revised at any time, either totally or partially.
A partial revision may concern an isolated provision or several provisions that are related to each other.
The procedure for the total revision of the cantonal constitution can be initiated either through a popular initiative or by a decree of the Great Council.
Within the framework of the total revision of the cantonal constitution, the draft may include, instead of an alternative as defined in Art. 19, one or several alternatives. These alternatives shall be submitted to the people separately, either before the general draft or at the same time as it.
This cantonal Constitution shall enter into force on January 1, 2004.
On this date, the Constitution of the Canton of Grisons of October 2, 1892, is repealed.
Any amendments to the cantonal constitution of October 2, 1892, which are enacted between the date of the Grand Council's vote on the cantonal Constitution and its entry into force, shall be incorporated into the new cantonal Constitution by the Grand Council. This decree is not subject to a referendum.
Regulatory acts that have been decided by an authority that is no longer competent, or within a procedure that is no longer permitted, remain in force. The amendment of these regulatory acts is governed by the present Cantonal Constitution. Until the entry into force of new corresponding provisions, the following provisions of the Constitution of the Canton of Grisons dated October 2, 1892, remain applicable: 1. Art. 27, paras. 1 and 2: 1 To assist them in dealing with important matters within the domains of education and health, the departments are supplemented, for each of these domains, by a commission designated by the Government. 2 The Education Commission consists of nine members, the Health Commission of five. The head of the department chairs the commission ex officio. The other members of the commission are appointed for a term of four years, which is renewable. 2. Art. 39, para. 4: The circle council consists of the circle president, their deputy, and, insofar as the constitution of the circle does not provide for a different composition, the mayors of the municipalities of the circle. 3. Art. 40, para. 5, 2nd and 3rd sentences, as well as para. 6: 5 The collection of municipal taxes is authorized subsidiarily, according to the principles of fairness and justice. The collection of a withholding tax and the subjection of legal persons to a tax on profits and capital are reserved for the Canton. 6 Municipalities that levy progressive taxes are not permitted to exceed the progression rates provided in the cantonal tax laws. They also do not have the right to subject the land, buildings, and other facilities of the Canton to any type of tax.
Art. 38, para. 2, of the Constitution of the Canton of Grisons dated October 2, 1892, remains in force until December 31, 2008, at the latest: They are authorized to regulate their political and administrative affairs by ordinances binding on all and, to cover their administrative expenses, to collect circle taxes according to the principles of fairness and justice. The right to collect a withholding tax is reserved for the Canton. Circles that levy progressive taxes are not permitted to exceed the progression rates provided in the cantonal tax laws.
If the present cantonal Constitution requires the establishment of new legal provisions or the modification of existing law, these adaptations must be undertaken without delay.
The Government shall submit proposals to the Great Council corresponding to the legislative adaptations required by the present Constitution within a period of three years from the date of its entry into force.
Subject to the following exceptions, administrative and judicial authorities shall remain in office until the end of their term: 1. the term of office for members of the Grand Council and their representatives is extended until July 31, 2006; 2. the term of office for circle presidents and their representatives is extended until July 31, 2006; 3. the term of office for the Grisons deputies to the Council of States is extended until November 25, 2007.
The renewal elections and replacement elections are governed by the provisions of this cantonal Constitution.
Until the enactment of legal provisions in this matter, members of a judicial authority who perform their duties full-time require the authorization of the Justice Commission of the Grand Council if they wish to engage in any secondary occupation. This occupation must not prevent them from fulfilling without reservation the obligations related to their position and must in no way affect the independence and credibility of the court. The Justice Commission may decide on an appropriate reduction of the workload or require the magistrate to relinquish part of the remuneration obtained from their ancillary activity. Otherwise, the provisions regulating the status of members of a judicial authority who perform their duties full-time remain applicable.
Until the enactment of provisions regulating the procedure before the constitutional jurisdiction, the provisions on administrative procedure are applicable.
The outcome and validity of popular initiative and referendum requests submitted to the State Chancellery before the adoption of this Constitution are determined according to the former law.
Objects adopted by the Grand Council at the time of the entry into force of this cantonal Constitution must be submitted to the people in accordance with the former law.
Popular initiatives requesting a partial revision of the Constitution of October 2, 1892, which are filed before the adoption of the new Constitution, are transformed by the Grand Council into projects for partial revision of the new cantonal Constitution.
Regional organizations of intercommunal cooperation that, at the time of the entry into force of the new cantonal Constitution, do not yet have the status of a regional association as defined by the latter, are considered as regional associations until December 31, 2006.
The management of these organizations has until December 31, 2004, to present to the municipalities and the competent bodies projects for the constitution of a regional association.
The circles that perform tasks delegated by the municipalities shall continue to exist for up to two years after the entry into force of the subdivision of the canton into regions, as corporations governed by cantonal public law. The term of office of the presidents and their deputies is extended until the circle is dissolved.
The districts shall serve as the jurisdictions for civil and criminal matters until the end of 2016. Their status is governed by law.
From the entry into force of the subdivision of the canton into regions, no more tasks can be delegated to the circles and regional syndicates.
The responsibility of the circles, districts, and regional syndicates as well as the supervision of these corporations are guaranteed as long as they exist, to the extent provided for by the Constitution of the Canton of Grisons of May 18, 2003/September 14, 2003.