OCR Text |
Show PAGE THE SIX DAILY TUESDAY, AUGUST RECORD Financing Statements OFFICE OF THE ATTORNEY GENERAL Senator Dixie Leavitt Senate Chambers 265253 Leslie Wash SLC St, Wish This morning you requested an opinion from this office Session of the 1971 Legirelating to S.B. 6 of the First Special slature, which is a proposal for an increased local option sales tax, with a requirement approval of the additional sales tax within each county by the electorate of that county. 265255 - St Lozano, 3210 to Fid Ind Cr; hhg SLC - to - 265264 Bill Papas, Prstn A, - 265265 Kanneth HFC; Cons This question has come up in two previous cases which have been decided by the Utah Supreme Court, and in both of such cases, the Utah Supreme Court upheld the constitutionality of local option enactments which were required to be submitted to the legal voters of the local area in which such local option laws 265268 - Sackett, 1300 LaVar E to SLC Gen Kleo - Elmco Div of 537U600S, SLC to - 265272 - it left the hands of the legislature. It is not unusual for matters relating to local police regulations to be submitted to the voters of particular localities under general laws. To do so is not delegating any legislative functions to the voters. Rdndo 1957 DDS, Seo Bk; J Lupo Co, G to 3422 S Saw Valley Bk; St - Payne, 279S7th Gen Cr; hhg, Donna to SLC Camera - Arctic Cr Lie, 150E 9th S, SLC to Arotio Cr; Instalment Sale 265347 - 265318 to SLC Leavitt, 1850Atkln Bt, Mtr, Trlr Ron Val Bk; - 265353 to Peoples Fin; Km s 5700S, Milligan, 43IC D Larry Fura, Fix, Appli the corporate authorities thereof, respectively, the power to assess and collect taxes for all purposes of such corporation. In view of that constitutional language, the Utah Supreme Court may feel that the taxation power is to be treated differently than other legislative powers and should be given only to the corporate authorities of municipalities without the voters having the veto power over local taxes. In addition, before the statehood of Utah, the Supreme Court of the Territory of Utah, in 1861, in the case of Winters v. Hughes. 3 Utah 443, said as follows: 265361- to SLC - Terra Tek, 815thS, Welding; lboh US L to Wy, Sandy Mur 906Srpn-t- n 1st Th; Mtr Trlr, Bt, David, to - R C Wi- Wylie L SLC 265441 Temple, Sen; hhg to Thomberfy, to R C k Son; hhg Kkng Kews S Vigil Eddie, SLC - Jms R C Willey 92 6W Wiley k Word SLC TC Des Kedlln, B Prod, 604thS. Press; Accts Rcvbl - &idW, Mur Carole L Holt, 4418S to Mir St Bk; Bt,Mtr 265447 - Paul Buhanan , 1325 Ginn St, SLC To Cap Gds Sup; Commander - 265448 Allan Alder Rd, hhgds - 265450 Board SLC Lee Santa Rosa, C Mitchell, 1497 to Budget Fin; B SLC Willey, 3434 to Ben Fin; hhg 265451 - Manfred Behrens, 2163 Laraboume, SLC to Lckhrt Th; Trlr, Bt wood - W Ron SLC Dr, to Pepper, 2585 Kay Ben Fin; hhg 265453 - Benjamin R Acayan, 849 E Pin sway Dr Mur to Bai; hhg 9-- C, 265365 W - Dina Gusscni, 2842 S SLC Gen Cr; hhg Temple, 265366 - and adopted by the highest courts of the country that the legislature cannot delegate its powers, or even provide for a law to take effect by a 265370 ntague, vote of the people. - to Boyce A At, SLC Champa pie Co; Trotr principle, recognized Jobe, 1788 to Gen Svo Doyle E Haws, 946 Mo- SLC to Btnvd Fin; hhg - lhaddius R Bryson, 26l5S7thEL, SLC to Ktnvd Fin; as has been mentioned, that case is very old and was before the Constitution of the State of Utah was enacted, and is therefore of questionable authority at this time, especially in view of the later Utah Supreme Court cases. However, hhg - Ranald Moser, 2285 265372 Lake St, SLC to RFC; hhg k Cons Because of what has been said above, the question is not beyond doubt, but it is my opinion that the provisions of S.B. 6, which would require the approval of the additional 12 local option sales tax by the voters, would be upheld by the Utah Supreme Court as constitutional. gds 265375 - Protn, SLC Pauline to M HFC; Adams hh, ,1541 Cons gd - 265376 Margaret Valenzuela, 620E3300S, SLC to HFC; hh k Cans gds Respectfully submitted, 265377 - Rama, John SLC to J Keahey, 1?2? HFC; hh k Jwcns gds $ 265378 W Assistant Attorney General Zane, gds - - 265464 - 7thE, SLC 265460 - Jms to W Yardley,l49S Fin; Ntnvd Warren SLC to D Osgood, HFC hh k 82 Cans Truck Bumlnghams Plaza, 850W21stS, 265371 G. BLAINE DAVIS Tagt, 390 to Willey Ihv; 5?4lDarle At, 265452 - Bob 265362 E Thompson, 725 hhg M Kay SLC 265446 hhg W - 265439 265444 Clarence L Gonzales, 164N&idW, Tooele to Gen Cr Co; 302, to Valley Ihv S Skraznas,1347 R C Willey k Carrie 11 - 265316 Christensen D Dr, Mdvl 265440 Plano 265345 impose taxes for the purpose of any county, city, town or other municipal corporation, but may, by law, vest in - - - legislature shall not 265421 - Michael 122 0E 6200S, SLC hhg IstW, 265344 Michael Meredith, 4032 W 5855S, SLC to frmrs This question is not completely resolved beyond all possible challenges, because the cases cited above were not dealing with the powers of taxation, and Article XIII Section 5 of the Utah Constitution states: 265419 - Donald E Browne, JJR 250Nn, NSLC to R C Wiley k Son FYig, Fum 265438 26543 - Virginia Tippetts, 1172ElstS, SLC to Cap Ln Co; Film, Appli, Eq E Crptng Vacuum, Marguette lley k Sen; hhg 2tidW, SLC Bk; 265417 - Judy Balka, 685OS Nye Dr, SLC to R C Wiley A San; - 265303 ... Laury Miller Pontiac, St Str, SLC to 1st S"c Belt Sander Gary E Hayes WLkr Bk; Sew 265902 Valley Farms Inc, 1625 W4100S, SLC to 1st SflO Bk; Crops so-cal- led - 265436 - Terry E4705S, SLC to Son; hhg to SLC Aoots Rcbbl next proposition, namely, that chapter 106 is void because it delegates legislative powers to the voters of the voting units, has so often been considered and decided adversely to counsel's contentions that it seems almost needless to refer to the matter again. Indeed this court has passed upon the local opherd law tion feature of the in which the question of fencing and permitting animals to go at large may be submitted to and determined by a majority of the voters of any county or precinct. See Peterson v. Petterson 42 Utah 270, 130 Pac. 241, where we held that such a law is not invalid upon the ground that it delegates legislative powers to the voters. Anderson, Jrdn to Fid Ihd Muriel Killpaok, 389 slo to 1st E 56OOS, The well-settl- ed - 265296 B 265432 - Albert R Pearce, 2224 E6450S, SLC to R C Willey k San; hhg At, Maoh issue was State v. Briggs. follows: so-cal- led - Bk; Mty Bt Trlr, 265283 2062W' Stoddar, e Lewis, 3279 R Pffl-i- Crstfld, Gmgr to Drpr The second case ruling on this 146 Pac. 261, and the Utah Court said as Equllea-s- Orgn, hhg Ehg, Jrdn to Fid Ind Cr; Bk; h, - Wm Hairy Page, 10186 Cmaticn Dr, Sandy to Drpr Bk; 265275 as a law when Tiro-tec- 265274 court said: Jms P W 265413 3535 s hhg first of these cases was Peterson v. Petterson. 42 Pac. 241, in which the court held that permitting the legal voters of the county or precinct to vote on a local option fencing law was not an unconstitutional delegation of the legislative The law was complete Cr; Linda Kay Covert, 622 SLC to Interlake Th; S9thW9, The Utah 270, 130 - 265412 - Edward 2027 W7705S, W Cr; hhg Corp; Eq effective. 265411 7705S, hhg Str, Hm Mbl a Rove, 3918 - 265267 Mitchell, SLC to Sears' 265392 - Michael E Hildreth, 379 NlsTW, Tooele to Century Fin; hhg 265266 Randle L Jones, 174E Mur to HFC; Cons k hhg 4500S, ltaery It is 26?8 Seo Bk; gds available, I have endeavored to research a make and this question determination on it. I am sure, however, that you realize that there was not sufficient time for exhaustive research to be done on this question. The T Hllark Dr, Gmgr to Fhmaoe k linoleum - Mir 1st Th, 135 S Mi, slo to Sars Roebuck; Mats, Coats, File, eto Cmpr With the time The to 1st SLC 3314S2660 hhg 285390 Eq, Fum, Fix Maoh, Reyes BleQvanido, 107 Mdvl to S ars Roebuck; lan, 265389 - Winston 5340S Cttnwd In, Roebuck; Fencing Ind Cr hhg Adm - Install Unds Vargas, 222S SLC Rose 1st Are, R 265256 - Alfred Brown Co, 1021 Cont Bk Bldg SLC to 1st Seo Bk question which you posed to specific Jesse 2ndE3, this office is whether the proposal of that bill to permit the increased sales tax only after it has been approved by the electorate within a given county, is constitutional. powers. to - to Sears Roebuck; SLC W, 265388 Dear Senator Leavitt: were to be 265387 Matson, 3142 Fid Ind Crj R hhg 265254 The 10, 1971 SLC to FMA Leas Co; Elee Calc 265461 - Roger L Show, 576 Connie Dr, Mdvl toFKA LEAs Co; Tel 265464 - So Mi Rubber Co, 4042 S Mi, SLC to FMA Leas Co; Tank 265465 - Arthur M Kolloway, 346E2ndS, SLC to FMA Leas Co; Off Film 265466 - Larry R Stevens, 289 E200S, Sandy to FMA Leas Co; Chair 265457 . World Stfczl, slo to Wide FMA Svo, 2520S Leas Co; Typwrtr' 265475 - Jms W Ames, 11895S Rvrtn to WIkr Bk; Ldr, Rake, Graves 1300W, |