Resolution 25, introduced by Bergstrom, proposes an amendment to the Oklahoma Constitution that aims to impose stricter limitations on government spending, revenue generation, and debt obligations. The resolution mandates that any new taxes, tax increases, or debt creation by political subdivisions must receive prior voter approval. It also establishes a framework for taxpayer refunds if tax collections or spending exceed estimates, and it requires political subdivisions to maintain emergency funds. The proposed amendment includes provisions for legal action to enforce these limitations, allowing successful plaintiffs to recover costs and attorney fees, while preventing districts from claiming costs unless a suit is deemed frivolous.

Additionally, the resolution outlines specific procedures for ballot issues, including the requirement for districts to provide detailed disclosures to registered voters at least thirty days before elections. It prohibits new or increased property transfer taxes and local income taxes, and mandates a flat tax rate for any changes to state income tax laws. The amendment also sets limits on annual spending growth based on inflation and population changes, with excess revenues required to be refunded to taxpayers. Overall, the resolution seeks to enhance fiscal accountability and transparency in government financial practices in Oklahoma.