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Show COUNTIES, AND CITIES, TOWNS, SPECIAL DISTRICTS, THE LEGISLATURE TO EXCLUDE CERTAIN PUBLICLY-OWNEPROPERTY LOCATED OUTSIDE ITS GEOGRAPHIC BOUNDARIES FROM EXEMPTION FROM TAXATION; CLARIFYING THE EXEMPTION FROM TAXATION FOR CERTAIN RIGHTS AND PROPERTIES; PROVIDING FOR EXEMPTION FROM TAXATION OF CERTAIN PROPERTY USED FOR RELIGIOUS, CHARITABLE, EDUCATIONAL, EMPLOYEE REPRESENTATION, OR WELFARE PURPOSES, EXEMPTING LIVESTOCK FROM THE AD VALOREM TAX; ELIMINATING THE LIMIT ON DISABLED VETERANS EXEMPTIONS, PROVIDING THAT THE LEGISLATURE MAY PROVIDE FOR THE EXEMPTIONS OF PRIMARY RESIDENCES AND TANGIBLE PERSONAL PROPERTY AND PROVIDING A PROCEDURE WHERE THE LEGISLATURE MAY PROVIDE A REIMBURSEMENT TO POLITICAL SUBDIVISIONS OF THE STATE FOR REDUCED PROPERTY TAX REVENUES; REMOVING CERTAIN INCOME TAX PROVISIONS FROM THE LEGISLATIVE ARTICLE AND PLACING IT IN THE REVENUE AND TAXATION ARTICLE, ELIMINATING OUTDATED LANGUAGE; REMOVING THE LIMIT ON STATE SUPPORT OF THE MINIMUM SCHOOL PROGRAM, MAKING CERTAIN CHANGES IN THE ORGANIZATION OF THIS ARTICLE; SUBSTITUTING THIS RESOLUTION FOR THREE RESOLUTIONS PASSED AT THE GENERAL SESSION OF THE 43RD LEGISLATURE; AND PROV IDING AN EFFECTIVE DATE ALLOWING WATER-RELATE- THIS RESOLUTION PROPOSES TO AMEND ARTICLE XIII, SECTIONS 2, 3, 4. 7, AND 12 OF THE CONSTITUTION OF THE STATE OF UTAH, REPEALS ARTICLE VI, SECTION 23 OF THE CONSTITUTION OF THE STATE OF UTAH; AND REPEALS AND WITHDRAWS HJR NOS 23, 25, AND 31 PASSED BY THE GENERAL SESSION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH AND REPLACES THEM WITH THIS CONSTITUTION OF UTAH. TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS. RESTITUTION PROGRAMS FOR PROGRAMS, AND REHABILITATION PRISONERS, AND TO REMOVE PROHIBITION AGAINST WOMEN WORKING IN UNDERGROUND MINES All metalliferous mines or mining claims, both placer and rock in place, shall be assessed as the Legislature shall provide, provided. 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 Sec. 4 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 tangible property. two-third- Section 1 It is proposed to amend Article XVI, Sec Utah, to read Sec. 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 the corporate authorities thereof, respectively, the power to assess and collect taxes for all purposes of such corporation Notwithstanding anything to the contrary contained in this Constitution, political subdivisions may share their tax and other revenues with other political subdivisions Sec 6 An accurate statement of the receipts and expenditures of the public moneys, shall be published annually in such manner as the Legislature may provide. The fiscal year shall begin on the first day changed by the Legislature. Sec. Sec. 1 January, unless of (J) 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. 2 (2) The following are property tax exemptions: la) The property of the state, thereon used exclusively purposes, and places counties, cities, towns, school districts, 1 for either religious worship- - of eharitable . (b) The property of counties, cities, towns, special districts, and all other political subdivisions of the state, except hat to the extent and in the manner provided by the Legislature the property of a county, city, townT special district, or other political subdivisionof the state located outside of its geographic boundaries may be subject to the ad valorem property tax The Legislature shall determine by law the method of allocation of the States contribution to the various school districts. purposes, tr (d) Places of burial not held or used for private or corporate benefit shall be exempt and e ( ) Livestock held in the state. (JJ Tangible personal property present in Utah on January 1, m., which is held 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. (g) Tangible personal property present in Utah on January 1, m., held for sale in the ordinary course of business and which constitutes the inventory of any retailer, or wholesaler or manufacturer of farmer Rvestock raiser may be deemed for purposes of ad valorem property taxation to be exempted. ef 3) The political and commercial control of employ ees 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 This w ill appear on the ballot summarized as follow s PROPOSITION NO. 4 Shall Article I, Section 9 of the State Constitution be amended to compensate members of the legislature $4(1 per day (while actually in session), and reimburse expenses of up to $10 per day and mileage as provided by law. 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 such appropriation or expenditure, unless the Legislature making such appropriation, shall provide for levying a sufficient tax, not exceeding the rates allowed in section seven of this article, to pay such appropriation or expenditure within such fiscal year. This provision shall not apply to appropriations or expenditures to suppress insurrections, defend the State, or assist in defending the United States in time of war 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 ow ned or used by them within the Territorial limits of the authority levying the tax COMPLETE TEXT OF COMPENS ATION OF LFGISL TOKS 19K0 BUDGET SESSION 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. PROVIDING THAT LEGISLATIVE SALARIES SHALL BE ADJUSTED TO $40 PER DIEM AND EXPENSES UP TO $40 PER AN DIEM AS PROVIDED BY LAW, AND PROVIDING EFFECTIVE DATE s Be it resolved bv the Legislature of the State of Utah, members electecTfo each of helwoTiousesvbting in Tavor thereoT two-third- Section 1. It is proposed to amend Article VI, Section of Utah, to read: In each county of this State, there shall be a County Board Equalization consisting of the Board of County Commissioners of said county. The County Boards of Equalization 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. of (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 Sec. 12. (JJ 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 be exempted from taxation to the extent be separately taxed licenses, occupation, wj franchises, or other tax provided by law. The that they shall be owned and used Legislature may provide for deductions, exemptions, or offsets on any tax 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. of for is which a used generating and delivering electrical power, portion furnishing power for pumping water for irrigation purposes on lands in the (2)- . Notwithstanding any provision of this Constitution, the Legislature, State of Utah, may be exempted from taxation to the extent that such in any law imposing income taxes, may define the amount on, in respect to, 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 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 exemption? or modifications to any such provision. (jj The taxes of the indigent poor may be remitted or abated at such times and in such manner as may be provided by law. All revenue received from taxes on income or from taxes on (3)property shall be allocated to the support of the public school intangible law taxation from the for (JO The Legislature may provide by exemption as defined fn Article X, Sec. 2 of this Constitution. system or abatement of taxes, m whole or in part, of homes, homesteads, and primary residences and tangible personal property , not to exceed $2,00fr Sec. 13. The proceeds from the imposition of any license tax, registration fee, driver education tax, or other charge related to the operation of any motor vehicle upon any public highway in this state, and the proceeds from in- maintaining a home for himself and family The Legislature may the imposition of any excise tax on gasoline or other liquid motor fuel used provide by law for reimbursement from general state revenues to any for propelling such vehicles, except for statutory refunds and adjustments political subdivision whose property tax revenues are reduced because of allowed thereunder and for costs of collection and administration, shall be arTexempUon, abaTement, or other general law relating to primary used exclusively for highway purposes as follows: residences of tangible personal property. (1) The construction, improvement, repair and maintenance of city Qj Property not to exceed $3,000 in value, owned by disabled persons streets, county roads, and state highways, including but not restricted to w ho 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 state of Utah and by the unmarried widows and minor orphans of such payment administrative costs 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 ( 2 ) The administration of a driver education program result of such service may be exempted as the Legislature may provide. ( 3 ) The enforcement of state motor vehicle and traffic laws m) Intangible property may be exempted from taxation as property or it may be taxed as property in such manner and to such extent as the (4 ) Tourists and publicity expense in any single biennium not in excess of Legislature may provide, but if taxed as property the income therefrom the lesser of the following : shall not also be taxed. Provided that if intangible property is taxed as property the rate thereof shall not exceed five mills on each dollar oT ( a ) .5 per cent of the total biennial revenues from motor fuel taxes, or valuation. biennium. (b) an amount equal to the (3J The Legislature shall provide by law for an annual tax sufficient, 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, sufficient to pay the annual interest and to pay the principal of such debt, 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 Sec. 3. (JJ The Legislature shall provide by law a uniform and equal rate withdrawn in their entireties from the next general elections, and the on all tangible property in the state secretary of state is directed in lieu thereof to submit the proposed of assessment and taxation The Legislature shall prescribe by amendment provided for by this joint resolution to the electors of the State according to its value in money I law such regulations provisons as shall secure a just valuation for of Utah at the next general election in the manner provided by law. taxation of such property, so that every person and corporation shall pay a Section 4. If approved by the electors of the state, the amendment tax in proporDon to the value of his,' her or its itangiMe property proposed by this joint resolution shall take effect on January 1, 1981 to be usedtaxing transient livestock and livestock being fed for slaughter . ( 1959-196- 1 9 of of all the Constitution The members of the Legislature shall receive compensation of up to $40 per in session, expenses of diem while actually in session, and mileage as provided bv law , provided that such compensation shall commence July 1. 1981 and mtleage-- as providetTby law Sec 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. 11. AGAINST FOR 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. c ) Property owned by a nonprofit entity which is used for religious, 4 COMPENSATION OF LEGISLATORS , charitable, hospital, educational, employee representation, or welfare I ( I : Section 1 It is proposed to amend Article XIII of the Constitution of State of Utah to read: 1 ) The employ ment of women, oref children under the age of fourteen years, in underground mines (2i The involuntary contracting of convict labor four-tenth- of all two-third- Constitution of 3, The Legislature shall prohibit 3. 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 State's 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 RESOLUTION Be it resolved bv the Legislature of the State of Utah, s members eleeteoto eacFof the tw o houses voting in favor thereof of all s Be it resolved by the Legislature of the State ofUtah, members elected to each of two houses voting In favor thereof 9 'fSSlyo per diem while actually 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 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? FORD ELIMINATION AGAINST. COMPLETE TEXT OF OF THE STATE SALES TAX ON FOOD AN ACT PROVIDING FOR ELIMINATION OF THE STATE SALES TAX ON FOOD; RELATING TO REVENUE AND TAXATION; AND PROVIDING AN EFFECTIVE DATE; AMENDING SECTIONS AND UTAH CODE ANNOTATED 1953, AS AMENDED THROUGH THE LAWS OF UTAH 1977. 4 Be It Enacted By The Legislature Of The State Of Utah , Section 1. Section Utah Code Annotated 1953, as amended through the laws of Utah 1977, is amended by adding the following sentence to subsection (A), the sale of food as defined in section Utah Code Annotated, shall not be subject to the tax by the State of Utah, however, food may be subject to taxation pursuant to Title 11, Chapter 9 and Chapter 20, Utah Code Annotated 1953 as amended Section 2 Section Utah Code Annotated 1953, as amended through the laws of Utah 1977, is amended by adding the following subsection' the term 'food" means all food for human consumption which is eligible for purchase with food coupons issued by the United States Department of Agriculture under regulations in "elTect on January 1, 1977, regardless of whether the retailer from whom the food is purchased or the purchaser participates in the fooiTsIamp program Asused in this section, the term 'food"does not mean food normally prepared for immediate consumption on or off the premises of the retailer, nor does it includeJobdrsolJthrbugha vending machine, except as otherwise provided in Section Section 3. Section Utah Code Annotated 1953, as amended through the law's of Utah 1977, is amended by adding between the first and second paragraph thereof the following paragraph: The sale of food as defined in Section Utah Code Annotated, shall be exempt from taxation under this act by the State of Utah, however, food may De subject to taxation pursuant to Title 11, Chapter 9, and Chapter 20, ulah Code Annotated 1953 as amended Section 4 This act shall take effect pursuant to Section Annotated 1953 INITIATIVE Utah Code PROPOSAL B TAX LIMITATION ACT 1 (t (2) Land used for This will appear on the ballot summarized as follows: agricultural purposes may, as the Legislature prescribes, be assessed according to its value for agricultural u use without' regard to the value ' it may have for other purposes. may be exempted PROPOSITION NO. 3 LABOR ARTICLE REVISION Should a law be adopted which would: 1. Limit taxes on real property to 1 of market value; establish 1977 county assessors valuation as market value, except appraised value shall be the market value of property purchased, constructed or transferred after 1977; limit annual inflationary increases in market value to 2. 2. Require two-third- vote of legislature to increase state taxes; prohibit transaction taxes on real property. s new ad valorem, sales or Authorize counties, cities and special districts with electors to impose special taxes except on real property. 3. FORI five mills on each dollar of valuation. When exempted from-Taxatio- n as therefrom shall be taxed under any tax based the state of Utah 03 property, the income Shall Article XVI, Section 3 of the State Constitution be amended to remove the prohibition against the legislature establishing work release programs outside prison grounds for inmates, and to remove the prohibition of the employment of women in underground mines. FORD not exceed six percent of net if shall exceed four percent of net income. The rate limitations herein vote of AGAINSTD THE COMPLETE TEXT OK TAX LIMITATION ACT AN ACT LIMITING COMPLETE TEXT OF PRISONER WORK RELEASE AMENDMENT GENERAL SESSION A s AGAINSTD 1979 of the members elected to each house of the Legislature. All revenue received from taxes on ineomc or from taxes on intangible property shall be allocated to the support of the public school system as defined in Article X, Section 2 of this Constitution: 1 two-third- JOINT RESOLUTION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICLE XVI, SEC. 3, AD VALOREM ON REAL PROPERTY TO 1 OF EXCEPT TO PAY INDEBTEDNESS PREVIOUSLY APPROVED BY VOTERS ESTABLISHING 1977 ASSESSED VALUE OF PROPERTY FOR TAX PURPOSES. LIMITING ANNUAL INCREASES IN VALUE. PROVIDING FOR REASSESSMENT AFTER SALE, TRANSFER, OR CONSTRUCTION. REQUIRING 23 VOTE OF LEGISLATURE TO ENACT ANY CHANGE IN STATE TAXES DESIGNED TO VALUE |