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Show 't- - S' Official Ballot Title: Against Shall Article XIII of the State Constitution be amended to allow the Legislature to exempt up to 45 of the value of residential property from property tax; to allow the Legislature to establish a property tax on local goverment property which is located outside of the local governments' own boundaries; to exempt property owned by nonprofit organizations used exclusively for religious, charitable, or educational purposes; to allow the Legislature to exempt livestock; to allow local governments to share tax and other revenues; to remove the 75 ceiling upon the amount the state may fund for the public school program; and to make other organizational changes in the Revenue and Taxation Article. REVENUE AND TAXATION ARTICLE REVISION Vote cast by the members of the 1982 Legislature on final passage: HOUSE (75 members): Yeas, 57; Nays, 8; Absent or not voting, 10. SENATE (29 members): Yeas, 24; Nays, 3; Absent or no! voting, 2. L7 i:117tKfi.i are located outside the boundaries entity that owns them. PROPOSAL The Revenue and Taxation Article outlines the taxing authority of state and local governments. Since the Article was written in 1896, the largest portion is devoted to the property tax. Therefore, the proposed revision deals primarily with constitutional changes to the property tax. The proposed revision to the Revenue and Taxation Article would make the following changes to the present Constitution: of the govf r:i tal Changes the Religious and Charitable Exemption Under the present Constitution "... lots with bund i; used exclusively lor religious or charitable purposes exempt from property taxation. The proposed rew-'a- n would make the constitutional exemption similar to cut tent statutory language governing the religious and charitable exemption. The proposed amendment provides that me property owned by a nonprofit organization used ext us ively for religious, charitable, or educational purposes would be exempt from the taxation. b) ' Property Tax Amendments Changes Local Government Exemption Under the present Constitution, all property of counties, cities and other local government units is tax exempt. This a) Provides for a Livestock Exemption Under the present Constitution, the Legislature may exempt inventory of a livestock rancher and establish the level of taxation of transient livestock and livestock being fed for slaughter. The proposed revision no longer distinguishes between types of livestock which are exempt but allow the Legislature to determine the extent and manner by which all livestock should be taxed. c) includes property located outside the boundaries of the governmental entities which own the property. These tax exempt properties may create a burden for the area where the property is located. The impacted areas, however, may not tax the property to offset this burden. The proposed revision would permit the Legislature to place publically owned properties on local tax rolls where these properties 6- |