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Show THE NEWS thursday, Sec. 4. All metalliferous mines or mining claims; both placer and rock in place, shall be assessed as the Legislature shall provide; f provided. 1 but the basis and multiple now used in determining the value of metalliferous mines for taxation purposes and the additional assessed value of $5.00 per acre thereof shall not be changed before January 1, 1935, nor thereafter until otherwise provided by law. All other mines or mining claims and other valuable mineral deposits, including lands containing coal or hydrocarbons and all machinery used in mining and all property or surface improvements upon or appurtenant to mines or mining claims, and the value of any surface use made of mining claims, or mining property for other, than mining purposes, shall be assessed as other SPECIAL DISTRICTS, AND ffPnwiSr iniNv nmEnLEnGISLATURE T0 EXCLUDE CERTAIN PROPERTY LOCATED OUTSIDE ITS TA?ATinNHn ad?wpRIES FR0M EXEMPTION FROM THE EXEMPTION FROM TAXATION iCm irnRTR i WATER RELATED RIGHTS AND PROPERTIES; Dnmnn FR0M TAXATION OF CERTAIN nNTGvFSMPT10N PR SE?J,oWNS rrnro!'ImPED ftpp EDUCATIONAL, !n v5i5SJSK VPTFbanEM E Y llRAATnn F r FOR RELIGIOUS CHARITABLE EMPLOYEE REPRESENTATION exempting livestock from tSe NS MAY PROVIDE THE LIM1T 0N DISABLED PROVIDING FOR THE THAT THE tangible property. Sec. 5. The Legislature shall not impose taxes for the purpose of any county, city, town or other municipal corporation, but may, by law, vest in ,MAX,FR0VIDE A REIMBURSEMENT to the corporate authorities thereof, respectively, the power to assess and POLITICAL SUBDIVISIONS OF THE STATE FOR REDtlFFD collect taxes for all purposes of such corporation. Notwithstanding TA?PpRO'JiTinMcRoENUES; REMOVING CERTAIN INCOME anything to the contrary contained in this Constitution, political E LEGISLATIVE ARTICLE AND subdivisions other revenues with other political may share their tax and ' ' pVrMiM?'riTioN THE REVENUE AND TAXATION ARTICLE; subdivisions? IMITN Nct GGT?ATED LANGUAGE; REMOVING THE OF THE MINIMUM SCHOOL PRnrpANn,STJF SUPPORT Sec. 6. An accurate statement of the receipts and expenditures of the ING CERTAIN CHANGES IN THE moneys, shall be published annually in such manner as the public IS ARTICLE SUBSTITUTING THIS Legislature may provide. 2SQniNtwmi?Sr2F THREE RESOLUTIONS PASSED AT i f K ; OF THE 43RD PROVIDING AN EFFECTIVE DATE two-third- Section 1. It is proposed to amend Article Utah, to read: 3. The Legislature shall prohibit 9 of all s Be it resolved by the Legislature of the State of Utah, members elected to each of two houses voting in favor thereof? Sec. primary residences and tangible personal ATnRNDMvVrPING A PROCEDURE WHERE THE L!0R SESSION October 23, 1980 Thursday, October 23, 1980 Page Page 9 THE SUN CONSTITUTION OF UTAH, TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS, RESTITUTION PROGRAMS FOR PROGRAMS, AND REHABILITATION AND TO REMOVE PROHIBITION AGAINST PRISONERS, WOMEN WORKING IN UNDERGROUND MINES. XVI, Sec. 3, Constitution of : (1) The employment of women, or of children under the age of fourteen years, in underground mines. (2) The involuntary contracting of convict labor. 1(3) The labor of convicts outside prison grounds; except in public the direct eontrol of the State. The political and commercial control of employees. 1 1 works-unde- 1 Section 2. The Secretary of State is directed to submit this proposed amendment to the electors of the State of Utah at the next general election in the manner provided by law. THE LEGISLATURE; AND Sec. 7. The rate of taxation on tangible property shall not exceed on each s mills for general State purposes, dollar of valuation, two and and such additional levy as the Legislature may provide for the States share of the support of a portion of the public school system as defined in Article X, Section 2 of this Constitution, such portion consisting only of kindergarten schools, common schools and high schools. The State shall total cost of operation and contribute not more than 75 maintenance of a minimum school program in the State as such program 6hall from time to time be determined upon by the Legislature. This will appear on the ballot summarized as follows: four-tenth- THIS RESOLUTION PROPOSES TO AMEND ARTICLE XIII, SECTIONS 2 3 4 7 AND 12 0F THE CONSTITUTION OF THE STATE OF UTAH; REPEALS ARTICLE VI, SECTION 23, OF THE CONSTTTUTTON OF THE STATE OF UTAH; AND REPEALS AND WITHDRAWS H.J.R. NOS. 23, 25, AND 31 PASSED BY THE GENERAL SESSION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH AND REPLACES THEM WITH THIS RESOLUTION. PROPOSITION NO. 4 of-pt- he r Not more than 76 of the States portion of the revenue necessary Be it resolved by the Legislature of the State of the operation and maintenance of such minimum school program of all Utah, shall be raised by a state property tax levy and the remainder thereof shall members elected to each of the two houses voting in favor thereof: be raised from other State sources. The Legislature shall determine by Section 1. It is proposed to amend Article XIII of the Constitution of law the method of allocation of the States contribution to the various school districts. State of Utah to read f two-thir- COMPENSATION OF LEGISLATORS Shall Article VI, Section 9 of the State Constitution be amended to compensate members of the legislature $40 per day (while actually in session), and reimburse expenses of up to $40 per day and mileage as provided by law. AGAINSTD FORD : Sec. 1. The fiscal year shall begin on the first day of January, unless changed by the Legislature. Sec. 2. (1 All tangible property in the state, not exempt under the laws of the United States, or under this Constitution, shall be taxed at a uniform and equal rate in proportion to its value, to be ascertained as provided by law. Sec. 8. The making of profit out of public moneys or using the same for any purpose not authorized by law, by any public officer, shall be deemed a felony, and shall be punished as provided by law, but part of such punishment shall be disqualification to hold public office. Sec. 9. No appropriation shall be made, or any expenditure authorized by the Legislature, whereby the expenditure of the State, during any fiscal year, shall exceed the total tax then provided for by law, and applicable for (2) The following are property tax exemptions: such appropriation or expenditure, unless the Legislature making such appropriation, shall provide for levying a sufficient tax, not exceeding the (a) The property of the state, counties, cities, towns, school districts, rates allowed in section seven of this article, to pay such appropriation or municipal corporations and public libraries lots with the buildings expenditure within such fiscal year. This provision shall not apply to thereon used exclusively for cither religious worship- or charitable appropriations or expenditures to suppress insurrections, defend the State, purposes, and places, or assist in defending the United States in time of war. COMPLETE TEXT OF COMPENSATION OF LEGISLATORS 1980 BUDGET SESSION a - (b) The property of counties, cities, towns, special districts, and all other political subdivisions of the state, except that to the extent and in the manner provided by the Legislature the property of a county, city, town? special district, or other political subdivision of the state located outside of its geographic boundaries may be subject to the ad valorem property tax ; (c) Property owned by a nonprofit entity which is used for religious, charitable, hospital, educational, employee representation, or welfare purposes; (d) Places of burial not held or used for private or corporate benefit 7 shall be exempt from taxation.l: and (e) Livestock held in the state. Tangible personal property present in Utah on January 1, m., which for sale or processing and which is shipped to final destination outside this state within twelve months may be deemed by law to have acquired no situs in Utah for purposes of ad valorem property taxation and may be exempted by law from such taxation, whether manufactured, processed or produced or otherwise originating within or without the state. CD is held (g) Tangible personal property present in Utah on January 1, m., held sale in the ordinary course of business and which constitutes, the inventory of any retailer, or wholesaler or manufacturer of farmer livestock raiser may be deemed for purposes of ad vaiorem property taxation to be exempted. for , P Sec. 10. All corporations or persons in this State, or doing business herein, shall be subject to taxation for State, County, School, Municipal or other purposes, on the real and personal property owned or used by them within the Territorial limits of the authority levying the tax. There shall be a State Tax Commission consisting of four members, not more than two of whom, shall belong to the same political party. The members of the Commission shall be appointed by the Governor, by and with the consent of the Senate, for such terms of office as may be provided by law. The State Tax Commission shall administer and supervise the tax laws of the State. It shall assess mines and public utilities and adjust and equalize the valuation and assessment of property among the several counties. It shall have such other powers of original assessment as the Legislature may provide. Under such regulations in such cases and within such limitations as the Legislature may prescribe, it shall review proposed bond issues, revise the tax levies of local governmental units, and equalize the assessment and valuation of property within the counties. The duties imposed upon the State Board of Equalization by the Constitution and Laws of this State shall be performed by the State Tax Commission. Sec. 11. ue it resolved by the Legislature of the State of Utah, members elected to each of the two houses voting in favor thereof two-third- Section 1. It is proposed to amend Article VI, Section of Utah, to read: 9 of of all s : the Constitution The members of the Legislature shall receive compensation of per diem while actually in session, expenses of $16 up to $40 per diem while actually in session, and mileage as provided by law; provided that such compensation shall commence July 1, 1981 and mileage as provided by law). Sec. 9. I !$2&1$40 I Section 2. The secretary of state is directed to submit this proposed amendment to the electors of the State of Utah at the next general election in the manner provided by law. Section 3. If approved by the electors of this state, this amendment shall take effect January 1, 1981. INITIATIVE - of this State, there shall be a County Board of Equalisation consisting of the Board of County Commissioners of said county. The County Boards of Equalisation shall adjust and equalize the valuation and assessment of the real and personal property within their respective counties subject to such regulation and control by the State Tax Commission as may be prescribed by law. The State Tax Commission and the County Boards of Equalization shall each have such other powers as may be prescribed by the Legislature. JOINT RESOLUTION OF THE BUDGET SESSION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICLE VI, SECTION 9, CONSTITUTION OF UTAH; SALARIES SHALL BE PROVIDING THAT LEGISLATIVE ADJUSTED TO $40 PER DIEM AND EXPENSES UP TO $40 PER BY LAW; AND PROVIDING AN DIEM AS PROVIDED EFFECTIVE DATE. In each county PROPOSAL A ELIMINATION OF STATE SALES TAX ON FOOD Shall the 4 state sales tax on food be eliminated except on food prepared for immediate consumption on or off the premises of the retailer and on food sold through a vending machine at a price in excess of fifteen cents, while retaining the present county, city and town local option to tax the sale of food? (h) Water rights, ditches, canals, reservoirs, power plants, pumping plants, transmission lines, pipes and flumes owned and used by individuals or corporations for irrigating land within the state owned by such FORD AGAINSTD Sec. 12. (U Nothing in this Constitution shall be construed to prevent the individuals or corporations, or the individual members thereof, shall net from providing a stamp tax, or a tax based on income, Legislature extent to be the from taxation as be separately taxed exempted occupation, licenses, or franchises, or other tax provided by law. The COMPLETE TEXT OF that they shall be owned and used exclusively for such purposes. Legislature may provide for deductionsTexemptions. or offsets on any ta ELIMINATION OF THE STATE SALES TAX ON FOOD based upon income, occupation, licenses, franchises, or other tax as (i) Power plants, power transmission lines and other property used for provided by law pursuant to this section. AN ACT PROVIDING FOR ELIMINATION OF THE STATE SALES TAX generating and delivering electrical power, a portion of which is used for ON FOOD; RELATING TO REVENUE AND TAXATION; AND in on the lands for water for purposes irrigation furnishing power pumping (2)- . Notwithstanding any provision of this Constitution, the Legislature, PROVIDING AN EFFECTIVE DATE; AMENDING SECTIONS to such extent the that from be State of Utah, may taxation exempted in any law imposing income taxes, may define the amount on, in respect to? AND UTAH CODE ANNOTATED 1953, AS property is used for such purposes. These exemptions shall accrue to the or by which "the taxes are imposed or measured, by reference to any AMENDED THROUGH THE LAWS OF UTAH 1977. benefit of the users of water so pumped under such regulations as the provision of the laws of the United States as the same may be or become Legislature may prescribe. effective at any time or from time to time and may prescribe exemptions Be It Enacted By The Legislature Of The State Of Utah; or modifications to any such provision. at such or abated be remitted of the taxes The indigent poor may j) Section 1. Section Utah Code Annotated 1953, as amended through times and in such manner as may be provided by law. (3)- . All revenue received from taxes on income or from taxes on the laws of Utah 1977, is amended by adding the following sentence to school to the support of the public intangible property shall be allocated Utah Code subsection (A), the sale of food as defined in section (k) The Legislature may provide by law for the exemption from taxation system as defined in Article X, Sec. 2 of this Constitution? Annotated, shall not be subject to the tax by the State of Utah; however or abatement of taxes, in whole or in part, of homes, homesteads, and! food may be subject to taxation pursuant to Title 11, Chapter 9 and Chapter primary residences and tangible personal property , not to exceed $2,009 Sec. 13.The proceeds from the imposition of any license tax, registration Utah Code Annotated 1953 as amended? 20, in valueTor homes, homesteads, and all household furnishings, furniture, fee, driver education tax, or other charge related to the operation of any of hi6 abode at thereof the used and equipment ownef place exclusively by motor vehicle upon any public highway in this state, and the proceeds from Section 2. Section Utah Code Annotated 1953, as amended through in maintaining a home for himself and family. The Legislature may the on gasoline or other liquid motor fuel used tax of excise of amended is the laws Utah 1977, imposition any by adding the following subsection: the provide by law for reimbursement from general state revenues to for propelling such vehicles, except for statutory refunds and adjustments term food means all food for human consumption which is eligible for are because of revenues reduced tax subdivision whose property allowed thereunder and for costs of collection and administration, shall be purchase with food coupons issued by the United States Department of an exemption, abatement, or other general law relating to primary used Agriculture under regulations in effect on January 1, 1977, regardlessof exclusively for highway purposes as follows: residences or tangible personal property? whether the retailer from whom the food is purchased or the purchaser The construction, improvement, repair and maintenance of city participates in the food stamp program. As used in this section, the term (1) 1 (l) Property not to exceed $3,000 in value? owned by disabled persons streets, county roads, and state highways, including but not restricted to food "does not mean food normally prepared for immediate consumption who served in any war in the military service of the United States or of the for property taken for or damaged by rights of way, and for the on or off the premises of the retailer, nor does it include food sold through!? payment state of Utah and by the unmarried widows and minor orphans of such administrative costs vending machine, except as otherwise provided in Section necessarily incurred for said purposes. disabled persons or of persons who while serving in the military service of the United States or the state of Utah were killed in action or died as a Section 3. Section Utah Code Annotated 1953, as amended through (2) The administration of a driver education program. result of such service may be exempted as the Legislature may provide. the laws of Utah 1977, is amended by adding between the first and second (3) The enforcement of state motor vehicle and traffic laws. paragraph thereof the following paragraph: The sale of food as defined in (m) Intangible property may be exempted from taxation as property or Section Utah Code Annotated, shall be exempt from taxation under it may be taxed as property in such manner and to such extent as the in any single biennium not in excess of this act by the State of Utah; however, food may be subject to taxation Tourists and (4) expense publicity the income therefrom Legislature may provide, but if taxed as property the lesser of the following : pursuant to Title 11, Chapter 9, and Chapter 20, Utah Code Annotated 1953 shall not also be taxed? Provided that if intangible property is taxed Is as amended? property the rate thereof shall not exceed five mills on each dollar of ( a ) .5 per cent of the total biennial revenues from motor fuel taxes, or valuation.? Utah Code Section 4. This act shall take effect pursuant to Section 1 biennium. 1953. an to Annotated amount the (b) tax an annual equal sufficient, (32 The Legislature shall provide by law for with other sources of revenue, to defray the estimated ordinary expenses of the state for each fiscal year. For the purpose of paying the state debt, if Section 2. Article VI, Sec. 23, of the Constitution of Utah is repealed. any there be, the Legislature shall provide for levying a tax annually, such of to the debt, and interest annual to the principal pay sufficient pay Section 3. H.J.R. No. 23, H.J.R. No. 25, and H.J.R. No. 31 passed by the within twenty years from the final passage of the law creating the debt. general session of the 43rd legislature of the State of Utah are repealed and TAX LIMITATION ACT Sec. 3. ( 1 ) The Legislature shall provide by law a uniform and equal rate withdrawn in their entireties from the next general elections, and the state the I in 1 and lieu the to in all on thereof submit taxation proposed of assessment tangible property secretary of state is directed Legislature shall prescribe by amendment provided for by this joint resolution to the electors of the State Should a la w be adopted which would : according to its value in money law such r regulations provisons as shall secure a just valuation for of Utah at the next general election in the manner provided by law. of market value; establish 1977 1. Limit taxes on real property to 1 taxation of such property, so that every person and corporation shall pay a as market value, except appraised value shall Section 4. If approved by the electors of the state, the amendment county assessors valuation tax in proportion to the value of his, her, or its tangible property constructed or transferred of extent of value 1981. manner and market be the on the shall take determine effect property purchased, 1, resolution this the January that proposed by Legislature may joint in market value to increases te be used annual for limit fed after 1977; inflationary slaughter taxing tranoiont livestock and livestock being for human consumption . vote of legislature to increase state taxes; prohibit 2. Require two-thirThis will appear on the ballot summarized as follows : or transaction taxes on real property. sales ad as new the valorem, Legislature (2) Land used for agricultural purposes may, use without to for value its assessed agricultural be according prescribes, vote of 3. Authorize counties, cities and special districts with Intangible property regard to the value it may have for other purposes. on real taxes to property. in ouch be taxed electors except or it as impose special may property may be exempted from taxation LABOR ARTICLE REVISION manner and to such extent as the Legislature may provide. Provided that AGAINSTD FORD if intangible property be taxed aa property the rate thereof shall not exeecd to the amended of be from taxation 3 Constitution as State Shall Section When Article XVI, exempted five mills on each dollar of valuation. based remove the prohibition against the legislature establishing work release property tho taxable inoomo therefrom shall be taxed under any taxincome programs outside prison grounds for inmates, and to remove the on inoomoo, but when taxed by the state of Utah a9 property, the THE COMPLETE TEXT OF therefrom shall not also be taxed. The Legislature may provide for prohibition of the employment of women in underground mines. TAX LIMITATION ACT meomc. The deductions, exemptions, andor offsets on any tax based upon rate shall AGAINSTD hnti FORD graduated hut the maximum personal income OF AN ACT LIMITING AD VALOREM ON REAL PROPERTY TO 1 not oxoood six percent of net income. No excise tax rate based upon income-shal- l TO PAY INDEBTEDNESS PREVIOUSLY VALUE EXCEPT COMPLETE herein OF TEXT limitations exeecd four percent of net Income. The rate APPROVED BY VOTERS. ESTABLISHING 1977 ASSESSED PRISONER WORK RELEASE AMENDMENT intangible property contained for taxos bared or iM"mn nru tnr VALUE OF PROPERTY FOR TAX PURPOSES. LIMITING 1979 law until thereafter and by untU ehanged shall be effective January 1, 1987, ANNUAL INCREASES IN VALUE. PROVIDING FOR SESSION GENERAL to of house the each by a vote of the majority of the members elected REASSESSMENT AFTER SALE, TRANSFER, OR or from taxes on Legislature. All revenue received from totaxes on income CONSTRUCTION. REQUIRING 23 VOTE OF LEGISLATURE TO 43RD STATE THE THE A LEGISLATURE OF school JOINT RESOLUTION of OF the the allocated be public support intangible property shall ENACT ANY CHANGE IN STATE TAXES DESIGNED TO a OF UTAH PROPOSING TO AMEND ARTICLE XVI, SEC. 3, system as defined in Article X, Section of thio Constitution. 1 2, - 2, 6. 6, 2, 1959-196- INITIATIVE PROPOSAL B 2. PROPOSITION NO. 3 two-thir- k |