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Show COUNTIES, ALLOWING AND TOWNS, SPECIAL DISTRICTS, 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 CITIES, THE D PROPERTY USED FOR RELIGIOUS, CHARITABLE, EDUCATIONAL, EMPLOYEE REPRESENTATION, OR WELFARE PURPOSES; EXEMPTING LIVESTOCK FROM THE yAL0REM 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INCOME TAX PROVISIONS FROM THE LEGISLATIVE ARTICLE AND PLACING IT IN THE REVENUE AND TAXATION ARTICLE; ELIMINATING OUTDATED LANGUAGE; REMOVING THE LIMIT ON STATE SUPPORT OF THE MINIMUM SCHOOL PROGRAM; MAKING CERTAIN CHANGES IN THE ORGANIZATION OF THIS ARTICLE; SUBSTITUTING THIS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 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, s members elected to each of the two houses voting in favor thereof? of all Section 1. It is proposed to amend Article XIII of the Constitution State of Utah to read: of two-third- Sec. The fiscal year shall begin on the first day of changed by the Legislature. 1. the January, unless Sec. 2 (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) The following are property tax exemptions: (a) The property of the state, counties, cities, towns, school districts, th the buildings municipal corporations and public libraries tets-wi- (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, town, special district, or other political subdivision of the state located outside of its geographic boundaries may be subject to the ad valorem property tax; (c) Property owmed 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 and (e) Livestock held in the state. (Q 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 livestock raiser may be deemed for purposes of ad valorem property taxation to be exempted. L-- ee (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 taxed so long as 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. (jQ 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 homes, homesteads, and! in value for homes, homest eads, and all household furnishings, furniture, Timtmrsement from povddT general state revenues to any byaw for whose subdivision property tax revenues are reduced because of political an exemption, abatement, or other general law relating to primary residences or tangible personal property (D 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 w'hile 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. Km) 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. O) 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 and .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 T and extent-of-taxiprovided that the Legislature may determine transient livestock and livestock being fed for slaughter to be used I the-man- ner ng CONSTITUTION OF UTAH, TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS, RESTITUTION PROGRAMS, AND REHABILITATION PROGRAMS FOR PRISONERS, AND TO REMOVE PROHIBITION AGAINST WOMEN WORKING IN UNDERGROUND MINES. Sec. 4. All metalliferous mines or mining claims; both placer and rock in place, shall be assessed as the Legislature shall provide; I 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 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 two-thirds- Section 1. It is proposed to amend Article XVI, Sec. Utah, to read: tangible property. 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, 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 each dollar of valuation. When exempted from taxation as- - pcrcont of net income. ! ) !,3) The subdivisions. political and commercial control of employees. 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. 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. 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 contribute not more than 75 of The total cost of operation and This w'ill appear on the ballot summarized as follows four-tenth- PROPOSITION NO. ( -- 4 COMPENSATION OF LEGISLATORS 1 Not more than-7i-e- Shall Article VI, Section 9 of the State Constitution he amended to compensate members of the legislature $10 per day (while actually in session), and reimburse expenses of up to $10 per day and mileage as the f provided by law . The Legislature shall determine by law the method of allocation of the States contribution to the various school districts. COMPLETE TEXT OF COMPENSATION OF LEGISLATORS 19 SO BUDGET SESSION 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. 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; SHALL. BE SALARIES THAT LEGISLATIVE PROVIDING ADJUSTED TO $4U PER DIEM AND EXPENSES UP TO $40 PER AN DIEM AS PROVIDED BY LAW; AND PROVIDING EFFECTIVE DATE. A Be it resolved by the Legislature of the State of Utah, two thirds! all members electedTo each of theTwoTiouses voTmglnTavor IhereoTf 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. Section 1. It is proposed to amend Article VI, Section of Utah, to read: Sec. 11. 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. 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. 9. and-mdea- 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 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 tow n local option to tax the sale of food? driver education program. state motor vehicle and traffic laws. (4) Tourists and publicity expense in any single biennium not in excess of the lesser of the following: per cent of the total biennial revenues from motor fuel taxes, or ( b ) an amount equal to the .5 Section 2. Article VI, Sec. 1959-196- 23, of the Constitution of Utah is of 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; however, food maybe subject to ta x at ion pursuant to Title 11, Chapter 9, and Chapter 20, UtaTi Code Annotated!?,'):! as amended. repealed. 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. 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 will appear on the ballot summarized as follows: PROPOSITION NO. 1. Section 4. This act shall take effect pursuant to Section Annotated 1953. biennium. 1 Section Utah Code Annotated 1953. as amended through 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 U tah: however, food may be subject to taxation pursuant to Title if. 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 eTfecFon January 1, 19777regardless of whether the retailer from whom the foocfis purchased orDTie purchaser participates in the food stamp programT As useflTn 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 include food sold through a vending machine, except as otherwise provided in Sectiori59-i5-6- . Section the laws (1) The construction, improvement, repair and maintenance of city streets, county roads, and state highways, including but not restricted to payment for properly taken for or damaged by rights of way, and for the administrative costs necessarily incurred for said purposes. a) 3 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. s vote of legislature to increase state taxes: prohibit Require valorem, sales or transaction taxes on real property . two-third- Authorize counties, cities and special districts with electors to impose special taxes except on real property . 3. FORD vote of AGAINSTD THE COMPLETE TEXT OF TAX LIMITATION ACT AD VALOREM ON REAL PROPERTY TO 1 OF EXCEPT TO PAY INDEBTEDNESS PREVIOUSLY 1977 ASSESSED APPROVED BY VOTERS. ESTABLISHING VALUE OF PROPERTY FOR TAX PURPOSES. LIMITING ANNUAL INCREASES IN VALUE. PROVIDING FOR REASSESSMENT AFTER SALE. TRANSFER. OR JOINT RESOLUTION OF THE 43RD LEGISLATURE OF THE STATE ARTICLE s VALUE 1979 AMEND two-third- AN ACT LIMITING GENERAL SESSION TO B new ad AGAINSTD OF UTAH PROPOSING Utah Code 1 TAX LIMITATION ACT 2. COMPLETE TEXT OF PRISONER WORK RELEASE AMENDMENT A 20-- 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 remove the prohibition of the employment of women in underground mines. limitatins hercin-- AGAINST Be It Enacted By The Legislature Of The State Of Utah ; : ( A 59-15- 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 of PROPOSAL 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. 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. The enforcement -- pe providedlyTaw. C OMPLETE TEXT OF ELIMINATION OF THE STATE SALES TAX ON FOOD 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. 3) the Constitution $251 $40 FORE 2. ( 9 of The members of the Legislature shall receive compensation of per diem while actually in session, expenses of $4 up to $40 per diem while actually in session, and mileage as provided by law; provided as that such compensation shall commence July 1, 1981 Sec. ! Sec. 12.(1) Nothing in this Constitution shall be construed to prevent the Legislature from providing a stamp tax or a tax based on income, occupation, licenses, or franchises, or other tax provided by law'. The Legislature may provide for deductions, exemptions, or offsets on any tax based upon income, occupation, licenses, franchises, or other tax as provided by law pursuant to this section. (2) The administration of a 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. FORD The-ra- tc : years, LABOR ARTICLE REVISION mills-o- n The Legislature shall prohibit 3. Constitution of 3, The employment of women, or of children under the age of fourteen in underground mines. (2) The involuntary contracting of convict labor. outftkfe prison gmwdK. except-( 1 by-la- (2) 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. five a Be it resolved by the Legislature of the State of Utah, members elected to each of two houses voting in favor thereoT: XVI, SEC. 3, CONSTRUCTION, REQUIRING 23 VOTE OF LEGISLATURE ENACT ANY CHANGE IN STATE TAXES DESIGNED ( TO TO |
