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Show COUNTIES, ALLOWING 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 CITIES, TOWNS, SPECIAL DISTRICTS, AND THE LEGISLATURE TO EXCLUDE CERTAIN PUBLICLY-OWNEPROPERTY LOCATED OUTSIDE ITS GEOGRAPHIC BOUNDARIES FROM EXEMPTION FROM TAXATION; CLARIFYING THE EXEMPTION FROM TAXATION FOR CERTAIN RIGHTS AND PROPERTIES; PROVIDING FOR EXEMPTION FROM TAXATION OF CERTAIN PROPERTY USED FOR RELIGIOUS, CHARITABLE, EMPLOYEE REPRESENTATION, OR EDUCATIONAL, WELFARE PURPOSES; EXEMPTING LIVESTOCK FROM THE WATER-RELATE- Sec. D 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 tangible property. OF THE STATE FOR REDUCED TAX PROVISIONS FROM THE LEGISLATIVE ARTICLE AND PLACING IT IN THE REVENUE AND TAXATION ARTICLE; ELIMINATING OUTDATED LANGUAGE; REMOVING THE LIMIT ON STATE SUPPORT OF THE MINIMUM SCHOOL MAKING PROGRAM; CERTAIN CHANGES IN An accurate statement of the receipts and expenditures of the public moneys, shall be published annually in such manner as the Legislature may provide. THE of the Constitution 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. of (1) The employment of I women, or-of children under in underground mines. ( 2 ) The involuntary contracting of convict labor. 1 the age of fourteen years, 4 !(3 The 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. This will appear on the ballot summarized as follows: PROPOSITION NO. 4 provided by law . FORI 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 Legislature, 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. school districts, 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 (c) Property owned by a nonprofit entity which is used for religious, members, not more than two of whom shall belong to the same political charitable, hospital, educational, employee representation, or welfare party. The members of the Commission shall be appointed by the purposes; 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 (d) Places of burial not held or used for private or corporate benefit 7 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 (e) Livestock held in the state. assessment as the Legislature may provide. Under such regulations in such cases and within such limitations as the Legislature may prescribe, it (f) Tangible personal property present in Utah on January 1, m., which shall review proposed bond issues, revise the tax levies of local is held for sale or processing and which is shipped to final destination units, and equalize the assessment and valuation of outside this state within twelve months may be deemed by law to have governmental the counties. The duties imposed upon the State Board of within property acquired no situs in Utah for purposes of ad valorem property taxation and Equalization by the Constitution and Laws of this State shall be performed may be exempted by law from such taxation, whether manufactured, the State Tax Commission. processed or produced or otherwise originating within or without the state. by In each county of this State, there shall be a County Board of (g) Tangible personal property present in Utah on January 1, m., held consisting of the Board of County Commissioners of said Equalization for sale in the ordinary course of business and which constitutes the The County Boards of Equalization shall adjust and equalize the county. of of or or farmer manufacturer wholesaler any retailer, inventory the real and personal property within their livestock raiser may be deemed for purposes of ad valorem property valuation and assessment of respective counties subject to such regulation and control by the State Tax taxation to be exempted. Commission as may be prescribed by law. The State Tax Commission and the County Boards of Equalization shall each have such other powers as (h) Water rights, ditches, canals, reservoirs, power plants, pumping may be prescribed by the Legislature. owned and transmission and flumes used individuals lines, pipes by plants, or corporations for irrigating land within the state owned by such Sec. 12. Nothing in this Constitution shall be construed to prevent the yj from individuals or corporations, or the individual members thereof, shall not Legislature providing a stamp tax, or a tax based on income, to extent be from taxation the as be separately taxed exempted er- franchises, or other tax provided by law. The licenses, occupation, that they shall be owned and used exelusively for such purposes. Legislature may provide for deductions, exemptions, or offsets on any tax based upon income, occupation, licenses, franchises, or other tax as (i) Power plants, power transmission lines and other property used for by law pursuant to thilssection. provided and of used for a is which electrical power, delivering portion generating furnishing power for pumping water for irrigation purposes on lands in the (2)- Notwithstanding any provision of this Constitution, the Legislature, State of Utah, may be exempted from taxation to the extent that such in law imposing income taxes, may define the amount on, in respect to, to the or any property is used for such purposes. These exemptions shall accrue which the taxes are imposed or measured, by reference to any by benefit of the users of water so pumped under such regulations as the provision of the laws of the United States as the same may be or become Legislature may prescribe. effective at any time or from time to time and may prescribe exemptions or modifications to any such provision. 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. (3)- All revenue received from taxes on income or from taxes on intangible property shall be allocated to the support of the public school (It) The Legislature may provide by law for the exemption from taxation as defined in Article X, Sec. 2 of this Constitution. system or abatement of taxes, in whole or in part, of homes, homesteadsr-and- l 099-ito not exceed primary residences and tangible personal property , Sec. 13. The proceeds from the imposition of any license tax, registration value for homes, homesteads, and all household furnishingsr-furnituredriver education tax, or other charge related to the operation of any and equipment used exclusively by theowner thereof at his place of abode fee, motor vehicle upon any public highway in this state, and the proceeds from in maintaining a home for himself and family. The Legislature may the imposition of any excise tax on gasoline or other liquid motor fuel used provide by law for reimbursement from general state revenues to any' for propelling such vehicles, except for statutory refunds and adjustments political subdivision whose property tax revenues are reduced because of allowed thereunder and for costs of collection and administration, shall be ar exemption, abatement, or other general law relating to primary used exclusively for highway purposes as follows residences or tangible personal property (1) The construction, improvement, repair and maintenance of city (1) Property not $3,000 in value, owned by disabled persons streets, county roads, and state highways, including but not restricted to who served in any war in the military service of the United States or of the for property taken for or damaged by rights of way, and for the state of Utah and by the unmarried widows and minor orphans of such payment costs necessarily incurred for said purposes. administrative 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 (2) The administration of a driver education program. result of such service may be exempted as the Legislature may provide. ( 3 The enforcement of state motor vehicle and traffic laws. (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 (4) Tourists and publicity expense in any single biennium not in excess of Legislature may provide, but if taxed as property the income therefrom the lesser of the following : shall not also be taxed. Provided that if intangible property is taxed as property the rate thereof shall not exceed five mills on each dollar of ( a ) .5 per cent of the total biennial revenues from motor fuel taxes, or valuation. biennium. (b) an amount equal to the (3) The Legislature shall provide by law for an annual tax sufficient, to estimated of the with other sources revenue, ordinary expenses defray of the state for each fiscal year. For the purpose of paying the state debt, if Section 2. Article VI, Sec. 23, of the Constitution of Utah is repealed. 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, Section 3. H.J.R. No. 23, H.J.R. No. 25, and H.J.R. No. 31 passed by the within twenty years from the final passage of the law creating the debt. general session of the 43rd legislature of the State of Utah are repealed and Sec. 3. (1) The Legislature shall provide by law a uniform and equal rate withdrawn in their entireties from the next general elections, and the and taxation! on all tangible property in the state secretary of state is directed in lieu thereof to submit the proposed of assessment in money to value its Legislature shall prescribe by amendment provided for by this joint resolution to the electors of the State according law such regulations provisons as shall secure a just valuation for of Utah at the next general election in the manner provided by law. 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 Section 4. If approved by the electors of the state, the amendment manner and extent of proposed by this joint resolution shall take effect on January 1, 1981. may determine--theprovided that Sec. 11. 7-- . . $2-- , , -- : ) 1959-196- human-eonsumptkf- The Legislature shall prohibit: 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 $40 per day and mileage as (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 for Constitution of 3, COMPENSATION OF LEGISLATOKS are property tax exemptions: 1 - ture 3. 1 Sec. 2. (1J 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. (a) The property of the state, counties, cities, towns Section 1. It is proposed to amend Article XVI, Sec. Utah, to read: four-tenth- Sec. 1. The fiscal year shall begin on the first day of January, unless changed by the Legislature. (2) The following 6. of all two-third- 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 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. Section 1. It is proposed to amend Article XIII State of Utah to read: 5. Sec. ORGANIZATION OF THIS ARTICLE; SUBSTITUTING THIS RESOLUTION FOR THREE RESOLUTIONS PASSED AT THE GENERAL SESSION OF THE 43RD LEGISLATURE; AND PROVIDING AN EFFECTIVE DATE. Be it resolved by the Legislature of the State of Utah, s members elected to each of the two houses voting in favor thereof : for the purpose of any but may, by law, vest in of all s Be it resolved by the Legislature of the State of Utah, members elected to each of two houses voting in favorlhereof f Sec. The Legislature shall not impose taxes county, city, town or other municipal corporation, 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 subdivisions. Sec. PROPERTY TAX REVENUES; REMOVING CERTAIN INCOME CONSTITUTION OF UTAH, TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS, RESTITUTION PROGRAMS, AND REHABILITATION PROGRAMS FOR AGAINST AND TO REMOVE PROHIBITION PRISONERS, WOMEN WORKING IN UNDERGROUND MINES. 4. AGAINST COMPLETE TEXT OF COMPENSATION OF LEGISLATORS 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; SALARIES SHALL BE THAT LEGISLATIVE PROVIDING ADJUSTED TO $40 PER DIEM AND EXPENSES UP TO $40 PER DIEM AS PROVIDED BY LAW; AND PROVIDING AN EFFECTIVE DATE. A of ail Be it resolved by the Legislature of the State of Utah, members elected to each of the two houses voting in favor thereof two-thir- Section 1. of Utah, to It is proposed to amend Article VI, Section read: 9 of Sec. 9. The members of the Legislature shall receive !$25l$40per diem while actually in session, expenses of diem while actually in session, and mileage as provided that such compensation shall commence July 1, 1981 : the Constitution compensation of $t5Qup to $40 per by law; provided f and mileage as 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 take effect January 1, 1981. INITIATIVE of this state, this amendment shall PROPOSAL 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, w hile retaining the present county, city and town local option to tax the sale of food? FORI! AGAINSTD 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 AN EFFECTIVE DATE; AMENDING SECTIONS AND UTAH CODE ANNOTATED 1953, AS AMENDED THROUGH THE LAWS OF UTAH 1977. 59-15- 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 subsection (A), the sale of food as defined in section Utah Code Annotated, shall not 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 of Agriculture under regulations in effect on January 1, 1977, regardless of whether the retailer from whom the food is purchased or the purchaser participates in the food stamp program. As used in this section, the term fooddoes 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 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; however, food may pe subject to taxation pursuant to Title 11, Chapter 9, and Chapter 20, Utah Code Annotated 1953 as amended. 2, Section 4. This act shall take effect pursuant to Section Annotated 1953. Utah Code INITIATIVE PROPOSAL B TAX LIMITATION ACT 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. , This will appear on the ballot summarized as follows: (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. I PROPOSITION NO. manner and to such extent as the Legislature may provide. Provided that-i- f rate thereof shall not exceed intangible property be taxed as property-th- e LABOR ARTICLE REVISION rate-limitati- d AGAINSTD COMPLETE TEXT OF PRISONER WORK RELEASE AMENDMENT 1979 by n vote of the majority of the members elected to each house of the Legislature. All revenue received from taxes on ineome or from taxes on counties, cities and special districts with electors to impose special taxes except on real property. 3. Authorize GENERAL SESSION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICLE XVI, SEC. 3, A JOINT RESOLUTION two-thir- vote of AGAINSTD FORD income-a- h herein-containe- two-third- 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. FORD not exceed six percent of net income. No excise tax rate based upon all - exceed four percent of net income. The for taxes based on income and for taxes on intangible-property- - 3 s vote of legislature to increase state taxes; prohibit Require new ad valorem, sales or transaction taxes on real property. 2. THE COMPLETE TEXT OF TAX LIMITATION ACT AD VALOREM ON REAL PROPERTY TO 1 OF EXCEPT TO PAY INDEBTEDNESS PREVIOUSLY APPROVED BY VOTERS. ESTABLISHING 1977 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 AN ACT LIMITING VALUE ANY CHANGE ENACT ri - IN STATE TAXES w DESIGNED TO A-- j |
