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Show COUNTIES, ALLOWING 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 WATER-RELATERIGHTS AND PROPERTIES; PROVIDING FOR EXEMPTION FROM TAXATION OF CERTAIN D 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INCOME TAX PROVISIONS FROM THE LEGISLATIVE ARTICLE AND PLACING IT IN THE REVENUE AND TAXATION ARTICLE; Utah ELIMINATING OUTDATED LANGUAGE; REMOVING THE LIMIT ON STATE SUPPORT OF THE MINIMUM SCHOOL PROGRAM; MAKING CERTAIN CHANGES IN THE ORGANIZATION OF THIS ARTICLE; SUBSTITUTING THIS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 PROVIDING AN EFFECTIVE DATE. 17, 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 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. Be it resolved by the Legislature of the State of Utah, members elected to each of the two houses voting in favor thereof of all two-thir- : Section 1. It is proposed to amend Article XIII of the Constitution of the State of Utah to read : Sec. The fiscal year shall begin on the first day of changed by the Legislature. January, unless 1. Sec. 2 O) 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) The following are property tax exemptions : (a) The property of the state, counties, cities, towns-- , school districts, municipal corporations and public libraries lots with the buildings thereon used exclusively for either religious purposes, and places, 1 -- worship-or-charitab- le (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, l district, or other political subdivision cf the state located outside of its geographic boundaries may be subject to the ad valorem property tax ; town-specia- (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 6hall be exempt and from-taxatknf- (e) Livestock held in the state. (II 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 ret livestock raiser J may be deemed for purposes of ad valorem property taxation to be exempted. (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 individuals or corporations, or the individual members thereof, shall net be separately taxed 60 long a6 be exempted from taxation to the extent that they shall be owned and used exclusively for such purposes. (i) Power plants, power transmission lines and other property used for generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for Irrigation purposes on lands in the State of Utah, may be exempted from taxation to the extent that such property is used for such purposes. These exemptions shall accrue to the benefit of the users of water so pumped under such regulations as the Legislature may prescribe. (j) The taxes of the indigent poor may be remitted or abated at such times and in such manner as may be provided by law. (kj The Legislature may provide by law for the exemption from taxation or abatement of taxes, in whole or in part, of homesr homesteads, and Fn value lor homes,- homestead and all household furnishings, furniture, and equipment used exclusively by the owner thereof at his plaeeof abode and family. The Legislature may in maintaining provide by law for reimbursement from general state revenues to any political subdivision whose property tax revenues are reduced because of an exemption, abatement, or other general law relating to primary residences or tangible personal property . - ( Property not to exceed $3,000 in value, 1 owned by disabled persons who served in any war in the military service of the United States or of the state of Utah and by the unmarried widows and minor orphans of such 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 result of such service may be exempted as the Legislature may provide. (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 Legislature may provide, but if taxed as property the income therefrom shall not exceed five mills on each dollar of valuation. 1 (3) 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 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, within twenty years from the final passage of the law creating the debt. Sec. 3. (y The Legislature shall provide by law a uniform and equal rate of assessment and taxation 1 on all tangible property in the state The Legislature shall prescribe by according to its value in money law such regulations provlsons as shall secure a just valuation for taxation of such property, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its tangible property T determine the manner and extent of provided thot the Legislature-ma- y taxing tranoient livestock and livestock being fed for slaughter to be used for human eon6umptkn . f.-e-ndl. m Sec. 4. All metalliferous mines or mining claims; both placer and rock in place, shall be assessed as the Legislature shall provide; provided, jml. 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 tangible property. accurate statement receipts and expenditures of the public moneys, shall be published annually in such manner as the Legislature may provide. Sec. 6. An of the Section 1. It is proposed to amend Article XVI, Sec. of the revenue nocccsary to finance the operation and maintenance of 6uch minimum school program oheH shall be raised by a state property4ax levy and the rcmainder-thcrco- f be raised from other State sources The Legislature shall determine by law the method of allocation of the States contribution to the various school districts. States portion ( 1 ) 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. In each county of this State, there shall be a County Board of 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. Sec. 12. in years, (2) ! i A 1(3) 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 the imposition of any excise tax on gasoline or other liquid motor fuel used for propelling such vehicles, except for statutory refunds and adjustments allowed thereunder and for costs of collection and administration, shall be used exclusively for highway purposes as follows: (1) The construction, improvement, repair and maintenance of city streets, county roads, and state highways, including but not restricted to payment for property taken for or damaged by rights of way, and for the administrative costs necessarily incurred for said purposes. (2) The administration of a driver education program. (3) The enforcement of state motor vehicle and traffic laws. (4) Tourists and publicity expense in any single biennium not the lesser of the following: ( a ) .5 in excess of 1959-196- biennium. 1 FORD 1980 BUDGET SESSION 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 DIEM AS PROVIDED BY LAW; AND PROVIDING DATE. A JOINT RESOLUTION s Be it resolved bv the Legislature of the State of Utah, members elected to each of UieTwo houses voTing in Tavor Thereof Section 1. It is proposed to amend Article VI, Section of Utah, to read: 3 9. 1 -- I J 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 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? FORK AGAINST., COMPLETE TEXT OF ELIMINATION 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 Utah Code subsection (A), the sale of food as defined in section Annotated, shalfnot 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 oT Agriculture under regulations in effect on January 1, 1977,regardless of whether the retaileTTrom whom the food is purchased or the purchaser participates in the food stamp program. As used in this section, he term food'does not mean food normally1 prepared for immediate consumption on or off the premises of the retailer, nor does it include'food sold through a vending machine, except as otherwise provided in Section Section 3. Section Utah Code Annotated 1953, as amended through the laws 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?Tiowever, food may oe subjecl to taxaUon pursuant to Title 11, Chapter 9, and Chapter 20, ulah Code Annotate? 1953 as amended. Section 4. This act shall take effect pursuant to Section Utah Code 5 1953. INITIATIVE PROPOSAL B TAX LIMITATION ACT Should a law be adopted w hich would : of market value; establish 1977 1. Limit taxes on real property to 1 county assessor's 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. FORK against; two-third- vote of s . THE COMPLETE TEXT OK TAX LIMITATION ACT OF AD VALOREM ON REAL PROPERTY TO PREVIOUSLY EXCEPT TO PAY INDEBTEDNESS APPROVED BY VOTERS. ESTABLISHING 1977 ASSESSED VALUE OF PROPERTY FOR TAX PURPOSES. LIMITING IN VALUE. PROVIDING FOR ANNUAL INCREASES REASSESSMENT AFTER SALE. TRANSFER. OR CONSTRUCTION, REQUIRING 23 VOTE OF LEGISLATURE TO ENACT ANY CHANGE IN STATE TAXES DESIGNED TO AN ACT LIMITING 1 VALUE 1979 GENERALSESSION oe-fro- m JOINT RESOLUTION OF THE 43RD LEGISLATURE OF THE STATE TO AMEND ARTICLE PROPOSAL counties, cities and special districts with electors to impose special taxes except on real property. AGAINSTL1 OF UTAH PROPOSING the Constitution $25 $40 3. Authorize COMPLETE TEXT OF PRISONER WORK RELEASE AMENDMENT A 9 of : The members of the Legislature shall receive compensation of per diem while actually in session, expenses oflfrHHup 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 K11 loin rrfvi pi u v ttivu uy U W Sec. ! 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. thc-mejor- lty of all two-third- 3 of FORD : vote of legislature to increase slate taxes; prohibit Require two-thirnew ad valorem, sales or transaction taxes on real property. LABOR ARTICLE REVISION Shall Article XVI, Section AGAINST 2. This will appear on the ballot summarized as follows: PROPOSITION NO. 4 COMPLETE TEXT OF COMPENSATION OF LEGISLATORS Section 2. Article VI, Sec. 23, of the Constitution of Utah is repealed. Section 4. If approved by the electors of the state, the amendment proposed by this joint resolution shall take effect on January 1, 1981. : 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 $10 per day and mileage as provided by law. Annotated Section 3. H.J.R. No. 23, H.J.R. No. 25, and H.J.R. No. 31 passed by the general session of the 43rd legislature of the State of Utah are repealed and withdrawn in their entireties from the next general elections, and the secretary of state is directed m lieu thereof to submit the proposed amendment provided for by this joint resolution to the electors of the State of Utah at the next general election in the manner provided by law. appear on the ballot summarized as follows COMPENSATION OF LEGISLATORS per cent of the total biennial revenues from motor fuel taxes, or (b) an amount equal to the 1 PROPOSITION NO. income, occupation, licenses, franchises, or other tax as provided! by law pursuant to this section. 3. All revenue received from taxes on income or from taxes on intangible property shall be allocated to the support of the public school system as defined in Article X. Sec. 2 of this Constitution. erf The political and commercial control of employees. This will (1) Nothing in this Constitution shall be construed to prevent the from providing a stamp tax or a tax based on income, licenses, H franchises, or other tax provided by law. The may provide for deductions' exemptions, or offsets on any tax Notwithstanding any provision of this Constitution, the Legislature, in any law imposing income taxes, may define the amount on. in respect to. or by which the" taxes are imposed or measured, by reference to any provision of the laws of the United States as the same may be or become effective at any time or from time to time and may prescribe exemptions or modifications to any such provision. -- 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. Legislature occupation, Legislature based upon 2. of children under the age of fourteen underground mines. The involuntai contracting of convict labor. of eooviets outside prison grounds, except in public works The employment of I women, 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 Legislatue, whereby the expenditure of the State, during any fiscal year, shall exceed the total tajt 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. Constitution The Legislature shall prohibit: 3. -- of the 3, Utah, to read: four-tenth- purposes may, as the Legislature prescribes, be assessed according to Its value for agricultural use without regard to the value It may have for other purposes. Intangibl may be exempted from taxation as property or it may beta of the members elected to each house of the by a vote of taxes on Legislature. All revenue received from taxes of the school to the allocated shall be support public Intangible property two-third- Sec. 7. The rate of taxation on tangible property shall not exceed on each s dollar of valuation, two and mills for general State purposes, 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 of the total ooct of operation and contribute not more than 76 maintenance of a minimum 6chool program in tho State as Bueh program shall from time to time be determined upon by the Legislature: Not more than 75 of all s Be it resolved by the LejjslaJtureoMJhe State of Utah, Tn Tavor thereof: voTIng houses to two of elected each members Sec. Sec. 5. The Legislature shall not impose taxes for the purpose of any vest in county, city, town or other municipal corporation, but may, by-lathe 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? Land used for agricultural as five millg on each dollar of valuation. When exempted from taxation imrier nny 1 hnnnd bo tan rhall Income taxable tho thePfm proporty, on incomes, but when taxed by tho state of Utah 09 property, the Income for therefrom shall not also be taxed nny tn honed upon toeome Tho dcductiono, CHCmptiono. nndf c.hnll hn graduated but the maximum rate shall porconal income tax tax rata based upon Inanme inn nat of nix not oxoood percent Income. herein chnll oxcocd four ff$r ftAnfnjnoj CONSTITUTION OF UTAH, TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS, RESTITUTION PROGRAMS, AND REHABILITATION PROGRAMS FOR AGAINST PRISONERS, AND TO REMOVE PROHIBITION WOMEN WORKING IN UNDERGROUND MINES. 1 XVI, SEC. 3, t I |