OCR Text |
Show I MUNDO LATINO 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 D D PROPERTY USED FOR EDUCATIONAL, RELIGIOUS, CHARITABLE, EMPLOYEE REPRESENTATION, OR WELFARE PURPOSES; EXEMPTING LIVESTOCK FROM THE AD VALOREM TAX; ELIMINATING THE LIMIT ON DISABLED VETERANS LEGISLATURE EXEMPTIONS; PROVIDING MAY PROVIDE THAT THE 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INCOME TAX PROVISIONS FROM THE LEGISLATIVE ARTICLE AND PLACING IT IN THE REVENUE AND TAXATION ARTICLE; ELIMINATING OUTDATED LANGUAGE; REMOVING THE LIMIT ON STATE SUPPORT OF THE MINIMUM SCHOOL PROGRAM; MAKING CERTAIN CHANGES IN THE ORGANIZATION OF THIS ARTICLE; SUBSTITUTING THIS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 PROVIDING AN EFFECTIVE DATE. 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 electeolo each of the two houses voting in favor thereof of all two-thir- : (Hhirdsj)f the Legislature of the State of L to each of two houses voHhg injaypijhegj elected members Be it resolved by Section 1. It is proposed to amend Article XVI, Utah, to read: 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 poltticai subdivisions. An accurate statement of the receipts and expenditures of the in such manner as the Eublic moneys, shall be published annually may provide. Sec. 6. Sec. 1. The fiscal year shall begin on the first day of January, unless changed by the Legislature. Sec. 2 JL) 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 asprovided by law. are property tax exemptions: (a) The property of the state, eounties, cities, towns-- , school districts, municipal corporations and public libraries lots with the buildings thereon used exclusively for either religious worship or charitable purposes, and places, -- (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 of the state located outside of its geographic boundaries may be subject to the ad valorem property Tax; town-specia- 4 the reveeue necesaary-t- e Not niofc thsn 7i otjf finance the operation and t. .aintenarrCe d program shall be raised by a state property tax-k-shati y aai the fvmeinder-theeee- f The Legislature shall determine by fee raised from other State-souseelaw the method of allocation of the States contribution to the various school districts. v - . Property not to exceed $3,000 in value, owned by disabled persons 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. 1 G) who (m) Intangible property may be exempted from taxation as property or 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. It 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. (3) The Sec. 3. (1) The Legislature shall provide by law a uniform and equal rate of assessment and taxation on all tangible property in the state according to its value in money f rnd .The Legislature shall prescribe by law such regulations provisons 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 provided that may determine the manner --and extent of axing transient livestock and livestock being fed for slaughter to be used fop human consumption 1 Sec. 9. No appropriation shall be mane, or any expenditure authorized by the Legislatue, whereby the expenditure of b it 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. 11. 3. All revenue received from taxes on income or from taxes on intangible property shall be allocated to tne support of the public school system as defined in Article X. Sec. 2 cTTfluFCTonstitution. 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. five mills on eaeh-doll- or of exempted from taxation as valuotion.-Whe- n state motor vehicle and traffic laws. (4) Tourists and publicity expense the lesser of the following: (a) .5 per cent of the 1, 1937, Section 2. in any single biennium not in excess of 1959-196- 1 system PROPOSITION NO. 9 of (he Shcti Article VI, Section vispsnsatc members of Hu session), and fe,r,Lurstprovided by Saw. s 4 - State Constitution be wi.i'-tio exptnses of dp to r , to amer-de- uci..h , eg1 . i.f ,i,n , j-- ACtixsT FOR! COMPLETE TEXT (H t OMPFAS XT ION Of- I KGI.-LxTd- TWO BUDGET .SESSION 40 OF rUE JOINT RESOLUTION OF THE BUD FT O'-- " 1 AH CONG PP.L-pTt. LEG 'SLATE EE .F THT OF UTAH CvM IT V JF'-AMEND ARTICLE VI Si ETTA j PROVIDING THAT LEGISLATIVE SALARIES SHALL BE ADJUSTED TO $40 PER DIEM AND EXPENSES ( P TO S,0 PER AND PROVIDING AN DIEM AS PROVIDED BY LAW EFFECTIVE DATE. A Be it resolved by the Legislature of the st..t oi t mn. members elec teJ to eacTTot t he iYoluTu se -- i V mg a f Rot Section 1. of Utah, to It is proposed to amend Arb, A VI s ; ;c:, of all iuo-Uurd- s th'-reo- G onsti'uimn t.c a of read. Sec. 9. The members oi 'ho i.eg'slati.re $25 $40 per diem while actually m diem while actually in sc-- - 01;, am:! rmie.-ig- ! m-s.- that such compensation -- . i ot onuei:.-.atio!- i e per. up Jo $4t) per v. muyim d by law .proyjd-- 1 hall commence July mileage es arx? ; 9A Pm4edTy aw T7 Section 2 Tl- secretary of state is amendment to tne electors of the State of 1iah ,n in the manner provided t.y law mi m to thi I proposed eiett; i.V- - r,('xi n Section 3 If approved b the electors of tins state, d,i. amendment shall take effect January 1, 1981 PROPOSAL ELIMINATION OK STATE s u: S TAX ON INITIATIVE , Shall the V state sales tax on too-..,d prepared lor immediate eonsomptim o nr pi m 8id 011 food sold through a vending mac hum pi mwe cents, while retaining the minty in , 1 pm-sen- the sale of t h- . A LOOP on fn. ; ;tt f m M ,, : t)l nor m food? tm V.MVm FOR COMPLETE TEA ATiON GF THE ST A I F. S TOI-EI.IM- i ALE.s TAX ON Pooh AN Ac T PROVIDING FOR ELIMINATION OP THE STATE SALES TAX ON FOOL'-- : RELATING TO REVENUE AND TAXATION. AND PROVIDING AN EFFECTIVE DATE. AMENDING SECTIONS AND UTAH CODE ANNOTATED AMENDED THROUGH 1 HE LAWS Oh UTAH 197: Be It Enacted By The Legislature uj The State Of ! lah AS 953, . Utah Code Annotated 19:.J, as an. ended through Section 1. Section l3ws 01 Utah Ih- -; is amended adding tne ioiiowmg sentence to subsection (A), tin sal- - of foodas detined ir sH.ti!i ..9 15 2, ij.aji Code Annotated, shall nei be subject to the' tax h the State of Utahn howevtr food ma be subject to tax a non pursuant to Title Chapter u and Chapter 1 453 as amended 20, S 1 i 0 n2 as amended through 0 b 5 A a X UTaTi UbdfTA n n 0 a : e d the laws of Utah 1977. is amended by adding the tallowing subsection, the term food" means ail food fur human lor.samojion which is eligible fm purchase with fond coupons issued""by he Unite? Slates Deportment m i eguTations lii effect 00 Januan'D ISTTrreganjies r of Agriculture whether the it. der from - hom TlHfoiid is purchased or The purchaser participafeYm the food stamp prbgrarri.'As used mlhis seefion. the term "food does not mean Too? normally prepareu for ion of the retailcrnpr cNM s jt include food sold tin on or off a onpi vending machine, except as otherw ise p: ovi-- dm f eeti.m j, ) v: the- 1 . UtaiiTod-r-VnriOuin-i- 1 1 -- Utah Code Anno Section 3. Section 'hrm.gh i0f, as ''T... tn- - hr;.; uc.d m-the laws of Utah 1977, is amended by addin; paragraph thereof the following paragraph; j oe sale of fwi as Jr unco m Utah Code Annotated, shad i.e ecirmt from daxaLon'urvW Section this aeThy The Jftafe ofTTtah; however, rood" oiay he sohjej; t taxJi.n pursuant to Title 11. Chapter 9.- and Chapter N Iff air Tone Annotated i A5B asam ended 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. This wii appear on the ballot summarized as follows PROPOSITION NO. : 3 1 AX Should a law AGAINSTCi COMF1 FTE TEXT OF PRISONER WORK RELEASE AMENDMENT 1979 GENERAL SESSION one JOINT RESOLUTION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICLE XVI. SEC. 3, 1J-- 5 LIMITATION A Lah Code P T be adopted which would: lr of msAtl ai;e es(.hiish IS77 1. Limit taxes on real property to enuntv assessor's aSonlion as market abac, veept ?. ?.;: sis 1! x hie shall .r traosiei red be the market vaiue of property par l.ased. c onsii ji u after 1977; limit annua! inflationary In reuses in maiket altie to 2 Require two thirds vote of legislature to iorreast st:ue new ad a lore m, s ales m transac (ion la xes on real properly 2. Authorize counties, cities and spteiai districts with electors to impose special taxes except on real pi opei ly 3. KiR FORD 2o INITIATIVE PROPOSAL- 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 remote the prohibition of the employment of women in underground mines. A as defined in Article X, Section 2 of this Constitution: Tins will appear on the ballot summarized as follow Section 4. This act shall take effect pursuant to St ctior. Annotated 1953. biennium. 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 in 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. and thereafter untilehangcd by law received from Raxes on ineemc or from taxes 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. total biennial revenues from motor fuel taxes, or (b) an amount equal to the tin9 effective until Januory oi employ ees. ..c'-mvo (3) The enforcement of ;?rsanal income tax rates shall be graduated but themaximum rate shall- Lexceed six percent of net income. Nonxci6e4ax rate based upon incomehcrcin- dl- -a veood four percent of net jhad-b- e St . LABOR ARTICLE REVISION property be taxed as property the rote thereof shall not exceed e ? v- (2j Land used for agricultural 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. Intangible propertyif intangible uTbe-hcbef-c- rte-- 1 under i4l:3) The political and commei dal control Sec. 8. The making of profit out of puMic 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. ' (kj The Legislature may provide by law for the exemption from taxation or abatement of taxes, in whole or in part, of homes, homesteads- and primary residences and tangible personal property , not to exceed (2,009-Ivalue for homes, homesteads; and all household furnishings, furniture and equipment used exclusively by the owner thereof at his place of abode in maintaining a home for himself and family. The Legislature may 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 personaTproperty 1 COMPENSATION OF LEGISI.ATOKS er (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. children under the age of fourteen The employment of in underground mines (2) The involuntary contracting of convict labor. cwwiete-oulsKii person groumh except W ptdrimwmws 1 ) ( f Sec. Constitution of 3, years, the Legislature upon-b- Sec- al The Legislatuie shall prohibit: 3. four-tenth- There shall be a State Tax Commission consisting of four members, not more than two of whom shall belong to the same political (c) Property owned by a nonprofit entity which is used for religious, party. The members of the Commission shall be appointed by the charitable, hospital, educational, employee representation, or welfare Governor, by and with the consent of the Senate, for such terms of office as purposes; 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 (d) Places of burial not held or used for private or corporate benefit 7 and adjust and equalize the valuation and assessment of property among 6hall bo exempt from taxation.: and the several counties. It shall have such other powers of original assessment as the Legislature may provide. Under such regulations in (e) Livestock held in the state. such cases and within such limitations as the Legislature may prescribe, it shall review proposed bond issues, revise the tax levies of local (fj Tangible personal property present in Utah on January 1, m., which governmental units, and equalize the assessment and valuation of is held for sale or processing and which is shipped to final destination property within the counties. The duties imposed upon the State Board of outside this state within twelve months may be deemed by law to have Equalization by the Constitution and Laws of this State shall be performed acquired no situs in Utah for purposes of ad valorem property taxation and by the State Tax Commission. may be exempted by law from such taxation, whether manufactured, In each county of this State, there shall be a County Board of processed or produced or otherwise originating within or without the state. Equalization consisting of the Board of County Commissioners of said (jg) Tangible personal property present in Utah on January 1, m., held county. The County Boards of Equalization shall adjust and equalize the for sale in the ordinary course of business and which constitutes the valuation and assessment of the real, and personal property within their inventory 1bfhany retailed, or wholesaler or manufacturer of farmer respective counties subject to such regulation and rontrol by the Sta'e Tax tiveatoeltroioer may be deemed for purposes of ad valorem property commissiori as may be prescribed by jaw. The State Tax commission and ' faittitlcfh'tb be exefnpted. " the County Boards of Equalization shall each have such other powers as may be prescribed by the Legislature. (h) Water rights, ditches, canals, reservoirs, power plants, pumping Sec. 12 (1) Nothing in this Constitution shall be construed to prevent the plants, transmission lines, pipes and flumes owned and used by individuals or corporations for irrigating land within the state owned by such Legislature from providing a stamp tax or a tax based on income, individuals or corporations, or the individual members thereof, shall net occupation, licenses, ee franchises, or other tax provided by law. The be separately taxed so long as be exempted from taxation to the extent Legislature may provide for deductions, exemptions, or offsets on any tax that they shall be owned and used exclusively for such purposes. based upon income, occupation, licensesTTranchises, or other tax as provided by law pursuant to tins section. 12 Power plants, power transmission lines and other property used for 2. Notwithstanding any provision of this Constitution, the Legislature, in generating and delivering electrical power, a portion of which is used for The 'a mount dh, m respect to. furnishing power for pumping water for irrigation purposes on lands in the any law imposing income taxes, may3t-finState of Utah, may be exempted from taxation to the extent that such or by which theTaxes are imposed or measured, by reference to any property is used for such purposes. These exemptions shall accrue to the provision of the laws of the UnltedTitates as the same may be or become benefit of the users of water so pumped under such regulations as the effective at any time or from time to Time anlTmay prescribe exemptions or modifications to any such provision. Legislature may prescribe. k Sec. 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 h:gh schools. shall from time to time be determined 'N. WOMEN WORKING IN UNDERGROUND M 1 Section 1. It is proposed to amend Article XIII of the Constitution of the State of Utah to read: (2) The following Sec. 4. All metalliferous mines or mining claims; both placer and rock in place, shall be assessed as the Legislature shall provide; provided, .huL 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 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. Octubr 2 CONSTITUTION OF UTAH, TO REMt AGAINST WORK RELEASE TYPE PRC AND REHABILITATE PROGRAMS, PRISONERS, AND TO REMOVE PR taxes: prohibit . two-tiihd- s xoie oi At.AINSi TlSKl OMiM.K IF TEXT Of TAX LIMIT T10N ACT LIMITING AI) VALOREM ON REAP PHOPEHTX JO 1V OF VALLE EXCEPT TO PAY INDEBTEDNESS PF.EUOl s; Y APPROVED BY VOTERS. LSTABI ISP.iNG Iff 7 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 AN ACT |