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Show i MUNDO LATINO Octubre 22 Sec. 4. All metalliferous mines or mining claims; both placer and rock in place, shall be assessed as the Legislature shall provide; f 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 acre thereof shall not be changed before January l, 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 imnrovements upon or appurtenant to mines or mining claims, :uc if any surface use made of mining claims, or mining and th propei ly for other than mining purposes, shall be assessed as other tangible property. COUNTIES, CITIES, TOWNS, SPECIAL DISTRICTS, AND ALLOWING 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 EDUCATIONAL, RELIGIOUS, CHARITABLE, 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INCOME I AX PROVISIONS FROM THE LEGISLATIVE ARTICLE AND PLACING IT IN THE REVENUE AND TAXATION ARTICLE; ELIMINATING OUTDATED LANGUAGE; REMOVING THE LIMIT ON STATE SUPPORT OF THE MINIMUM SCHOOL PROGRAM; MAKING CERTAIN CHANGES IN THE ORGANIZATION OF THIS ARTICLE; SUBSTITUTING THIS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 PROVIDING AN EFFECTIVE DATE. ! Sec. 5. The Legislate,. shall not impose taxes for the purpose of any county, city, town or other municipal corporation, but may, by-l- a .v, vest in the corporate authorities thereof, respectively, the power to assess and collect taxes for all purposes of such corporation Notwithstanding anything to the c .trary contained in this Constitution, political subdivisions may share tneir tax and other revenues with other political subdivisic il!S 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. B e it rosMve o the Logisi amre of the State of U tah, sacfiof E e twoTiouses voting in favor thereof k-- o Section 1. It is proposed to amend Article St a too! Utah to read: XLH of I 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 persona! property owned or used by them within the Territorial limits of the authority levying the tax. TheproperLyof counties, cities, towns, special districts, and all other pdihiui subdivisions of the slate, except that lothe exlent and in the leTegHafure thejjropertyj)Fa eouhtyC clfytown, vipcud 'hit riot, or ot h e r p o! itical subdl v f si o n o f the stale Tocatecfoutsicfe of ' ' P apT.i'e boundaries may be subject! othe acfvaloreni property tax; in .uiauu-rjiriiyMe- owned uabic purposes, ch hospIfaTT ii daces d of be exeiflpt-i-ro- hya nonprofit entity which is used for religious, educauonaI7empIoyieeFepresentanon, or welfare burial not held or used for private or corporate benefit taxation j: and It Tangible personal property present in Utah on January 1, m., which sale or processing and which is shipped to final destination ouiside ifis state within twelve months may be deemed by law to have acquired no situs in Utah for purposes of ad valorem property taxation and he exempted by law from such taxaiion, whether manufactured, nay i ey. ( i or produced or otherwise originating w ithm or without the state. J.) :s s i Id for I. m., held in Utah on Tangible personal property present January in the ordinary course of business and which constitutes the lofpi'cy of any retailer, or wholesaler or manufacturer of farmer laieeFlmay be deemed for purposes of ad valorem property 'awRuo to he exr pted. g n.Vaie r-- ri.ts, ditches, transmission Lilu1 !. canals, reservoirs, power plants, pumping lines, pipes and flumes owned and used by individuals plains, or ceiporaiions for iriigatmg land within the state owned by such individuals or corporations, or the individual members thereof, shall m4 be exempted from taxation to the extent that thei snail be owned and used ex-- iu st v e I y "T( ? s u e h purposes. 11. State Tax a i: 1ow t plants, power transmission lines and other property used for peso: ,'Lr.g and delivering electrical power, a portion of which is used for funnsiima power for pumping water for irrigation purposes on lands in the 'lab1 of Iran, msy be exempted from taxation to the extent that such prop' rty is used for such purposes. These exemptions shall accrue to the iii the users of water so pumped under such regulations as the a) 12. 3. All revenue received from taxes on income or from taxes on intangible roperty shall be ajioeajedtojhe suppoTTofTTie public school system as refined m Article X, Sec. 2 ofthis TJonsiitution.' The Legislature may provide by law for the exemption from taxation irnoment of taxes, in whole or in parU of homes, homesteads, and ninary residences and tangible personal property rnoUtfr value foe 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 re used exclusively tor highway purposes as follows: 4 : i md equtpmi anting a heme for himself and- - family The Legislature may provide by law for reimbursement from general slate revenues to any suTaefi vision whose property Tax revenues are refluceiTheeause of poiitieaT " , a i x e rription, abatement, or other generaTTaw relating to primary residences dr tangible personal property. in anauv. (1) Tho construction, improvement, repair and maintenance of city streets, county oads, 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. D owned by disabled persons Property not to exceed $3, Odd who served in any war in the military service of the United States or of the i.iato 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 Hi United States or the state of Utah were killed in action or died as a 1 esilt of 1980 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 AND PROVIDING BY LAW; DIEM AS PROVIDED EFFECTIVE DATE. A (2) The such service may be exempted as the Legislature may provide. of all resolved bv the Legislature of the State of Utah, members elected toe a ch of the CvoTiouses voting m favor thereof:' Be it two-third- Section s It is proposed to amend Article VI, Section 9 of the Constitution 1. of Utah, to read: Sec. 9 The members of the $25 $40 per dien. v, ink aclii.e. diem while actually in h's? that such compensa'i'.'. so 41 1 cgislature shall receive compensation of up to $40 per n session, expenses of and mileage as provided bv law; provided commence July 1, 1981 and mileage as pieviik-tibyla- Section 2. The secietary of state is directed to submit this proposed amendment tc the electors of the State of Utah at the next general election in the manner provided by law. INITIATIVE 3 ) administration of a driver education program. The enforcemenl of state mo. or vehicle and traffic laws. PROPOSAL A he 4rii state sales tax on food be eliminated except on food prepated for immediate consumption on or off the premises of the retailer and on lend 'old tnrnugh a vending machine at a price in excess of fifteen cents, whim rv mug the present county, city and town local option to tax Shall I the sale fa oi i . IDS? Nothing in this Constitution shall be construed to prevent the k , COMPLETE TEXT OF COMPENSATION OF LEGISLATORS AGAINST."' COMPLETE TEXT OF ELIMIN ATION 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 N DATE; AMENDING SECTIONS EFFECTIVE UTAH CODE ANNOTATED 1953, AS AMENDED THROUGH THE LAWS OF UTAH 1977. 59 t-- , agunst: FOR ELIMIN ATION OF STATE SALES TAX ON FOOD Notwithstanding any provision of this Constitution, the Legislature, jty anylaw Imposing Income taxes, may define the amount on, in respect to, or bv whTcnThe taxes are Imposed or measured, by reference to anv provision ofthe a wsofthe Uri i t St a t es asTh e same m ay be or become effective aTanyllme or from fTfnelo time ancTrnay prescribe exemptions or modifications to any such provision.' 1 he taxes of the ( indigent poor may be remitted or abated at such lies and in uch manner as may be provided hv law. cxeccd-$2;05- Shall Article VI, Section 9 of the State Constitution be amended to in compensate members of the legislature $40 per day (while actually as and to of $40 reimburse mileage and up per day session!, expenses provided by law. In each county of this State, thee shall be a County Board of Equalization consisting of the Board of County Commissioners of said county. The County Boards of Equal mtion shall adjust and equalize the valuation and assessment of the real and personal property within counties sut ject to such regulation and control by the State Tax commission as may be prescribed by 2n.v. The State Tax commission and the County Boards of Equalization shall each have such other powers as may he prescribed by the Legislature. 22 L.g.siauin nay prescribe. r COMPENSATION OF LEGISLATORS Section 3 If approved by the electors of tins state, this amendment shall take effect January 1. 198i. See. i 4 such cases and within such limitations as the Legislature may prescribe, if 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. Legislature from providing a stamp tax or a tax based on income, occupation, licenses, franchises, or other tax provided by law The Legislature may provide for deductions, exemptions, or offsets on any tax based upon income, occupation, licensesTTranchlses, or other tax as provided bylaw pursuant to this section. 1 1. There shall be 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 lax 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 Sec. held in the state. 1 JR. the 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 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. - aiKj PROPOSITION NO. 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. January, unless i ; porttew-o- f 1 ) ei-f- Not more by IbeT.egisfattHe. sources The Legislature shall determine by law the method of allocation of the Stale's contribution to the various school districts. : The following are property tax exemptions: purjup-es- This will appear on the ballot summarized as follows: State as such progfanr t Htmed-upo- ft The property of the state, t eeunt4eF-c4Ue- &. towns-- , school districts, UfiomohraDeerpoFfitjons and public libraries llefs with the buildings l i hei tisetf -- ex el trefvely fee either- rebgieus wwsh ip-- or charitable a 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. four-tent- ' a V, 2) 1 1 See. a All tangible property in tne state, not exempt under the laws of tin United States, or under this Constitution, ihall he taxed at a uniform and equal raje in proportion to its value, to tie ascertained as providecTby 2 The employment of ( women, or of children under the age of fourteen years, in underground mines. (2) The involuntary contracting of convict labor. ( 1 ) 7. of Constitution of 3, Legislature shall prohibit: Sec. 3. The Article X, Section 2 of this Constitution such portion consisting only of kindergarten schools, common schoolsand high schools. The State shall the Constitution of the Sec. i. The fiscal year shali begin on the first day of changed by the Legislature Section 1. It is proposed to amend Article XVI, Sec. Utah, to read- of all two-thir- i.,"nbers meita! two-third- The rate of taxation on tangible property shall not exceed on each mills for general State purposes, valuation, two and and such additional levy as the Legislature may orovide for the States share of the support of a portion of the public school system as defined in Sec. j of all s Be it resolved by the Legislature of the State of Utah, members elected to each of two houses voting in favorthereoL. 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. dollar ruymu CONSTITUTION Or AGAINST WORK RELEASE TYPE PROGRAMS, RESTITUTION FOR PROGRAMS REHABILITATION AND PROGRAMS, 1 N AGAINST PRISONERS, AND TO REMOVE PH. OHIJi T 0 1 PROPERTY USED FOR ?ou UTAH, TO REMOVE THE PROHIBITION Be It Enacted AND 15-- By The Legislature Of The State Of Utah ; Section 1. Section vi , Utah Code Annotated 1953, as amended through the laws of Utn;i N T is amended by adding the following sentence to ..ic of food as defined in section Utah Code subsection i A Annotated, si: J noi be subject to the tax by the State of Utah; however, food may be subjeetTo taxation pursuant to Title 11. Chapter 9 and Chapter 20,Tiah CckTCA nnbtaled l95Jas amended. T.TaTi Code Annotated 1953. as amended Section 2 Secfion 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 ood coupons issuecTby the" United States Department of purchav v. re el aiionsln effect on January 1, 1977, regardless of Agnail Tram whoirTThe food is purchased orThe purchaser wfolier :n . paftfeipatos m thefoed4iamp program. As used in fins secTIon, The term TrfdddTrlToes not 'mean food normally prepared for immediate consumption orToKor f the premises of the retailer, nor obesTt inciude food soTd through a vending machine! except as otherwise promdei in. Section n-4- ' . Utah Code Annotate,! N'2 as amended through Section 3. Section the laws of Utah 1977, is amended by adding between the first and second in paragraph thereof the following paragraph: The sale of food as defined Utah ('ode Annotated, shall be exeniptjrom taxation under Section 59 tFiTs"actt-fie Slat, of'UtaTlTTioweverTloocr'ma'v "be subject to taxation m 5 He il Chapter fL "andTTidpfer Sp.TfaFrdde Annofa!edl953 pursuant as aTheiid-15-- Intangible property may be exempted from taxation as property or .1 maybe axed as property in suchmanner ahcTTo sueW extentas The egiMatine may provide, but if taxed as property the income therefrom hWi hot cxceedTive mills on eachffollar of valuation, j Tourisls and publicity expense the lesser of the following: m ' (4) I i.r any single biennium not in excess of ! (a) egislature shall provide by law for an annual tax sufficient, il'.'i m'.iT sources of revenue, to defray the estimated ordinary expenses n lai for each fiscal year. For the purpose of paying the state debt, if my there be. the Legislature shall provide for levying a tax annually, 'iffic.ont lo pay the annual interest and to pay the principal of such debt. a ithm Avnti years from the final passage of the law creating the debt. : Tin. .5 per cent of the total biennial revenues from motor fuel taxes, or (b) an amount equal to the 1 Section 4. This Annotated 1933 1959-lur- .i sh;.u take effect pursuant to Section Utah Code 5 ; Section m The by law a uniform and equal rate on all tangible property in the ; Legislature shall prenit ion Mm, to its value in money ,.iw m.-ffgulatHuttU grovisons as shall secure a just valuation la t ...ih property, solhafevery person and corporation shall pay a v,!, a, '.a. ir j., vrion to the value of his, her, or its tangible piopertyf-,iof aftd (be I,egislatufe- RajvdeiefnHm'-tiie-Htoorie- F t ft" taHjbF i.'nF tiwtdeck and livestwfc-bemg-fef.f tiom.iu 3 Article VI, Sec. 23. of r titution of Utah is repealed the 25, and H.J.R. No. 31 passed by the Section 3. H.J.R. No. 23, H J.R session of the 43rd legisiv ure of the State of Utah are repealed and general in their entireties ;;um the next general elections, and the vi vt-'v- n Mate is directed in lieu thereof to submit the proposed iv ,rv :.v-- ' ,v, led for by this joint resolution to the electors of tK State fUt b eneral election m the manner provided by law l Sec. .4 2. Legislature shall provide i Sectio propose mI ex-te- uv ma used for agricultural purposes may, os the Kg. i! s, tv assessed according to its value for agricultural use wiinou ' ty- ti; ,.lue ii may have for other purposes. Vi,, taxat-w, it or as bum property .oiripw! t4mt-as five Legislatute may j nw kte- Prov-uleirirturm ui-- i to mhmp.ibloo ' i. n f ' by . eer.. (b !u mn ' . ,;t iv .r'u'Mrnen! I, i'w V.Reeffe .on January swili .mpear on the ballot summarized as folio PROPOSITI N NO. ; ! i may-be4axed - sueh-exter- tie-..-o- n projiertv. mcoiues; but when 4a xe H- not ;ersonal income tax cot K min 2. Keijiri'o tv new ad 3 1 Mot a. lords un. vote of iegi Lttt.re to increase state taxes: prohibit transaction taxes on real property. ,.les or ,. uihoiie counties, cities and special districts with eb' tors to impose special taxes except on real property. E REVISION FOR Shall Article XU, Section 3 of the State Constitution be amended lo remove the prohibition against the legislature establishing work release programs outside prison grow:' for inmates, and to remot- lie prohibition of the employment , w nen in underground mines. also- AGAINSTD FOK1J : exioeil-aix- j shall exec t.ohiaii'ed 4or taxeobasedon income-an- d ball tie effect iveaniilMaftoarjMr he-v a vote of I ite-f- fl a jorti All Legisiaturo. uitanetbk oslem aaciofmedin-Arttcl- e of market alue; establish 1977 i iv- - on icci io assessei v ' ;.u: lion as market value, except appraised value shall market alue of property purchased, constructed or transferred alter 1977; limit annua) inflationary increases in market value to I couiii be (lie two-third- s vote of AGAlNSTUi - -- fheiefiom-oba- LABOR.'.! o' cmh five ms!!'- - should j iaw he adopted which would: 2. .x - I B TAX LIMITATION ACT 1. i - INITIATIVE PROPOSAL X, Sect for taxes-o- a COMPLETE TEXT OF PRISONER WORK RELEASE AMENDMENT intangible property 1979 GENERAL SESSION A too JOINT RESOLUTION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICLE XVI, SEC. 3, THE COMPLETE TEXT OK LIMITATION ACT T LIMITING AD VALOREM ON REAL PROPERTY TO 1 OF VALUE EXCEPT TO PAY INDEBTEDNESS PREVIOUSLY 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 |