| Show of f stature 0 L Legislature e c t ate of Utah 1930 19 1930 10 S al 1 SsI on Sec fon The 1 Capitol of the b of ot the life I 1 i r l R g gd d tp to toof con 10 1 has bas c con h of n St te rid nd III Amt Amend emitting Con tI or er l ar that It f the U voters 0 r i to 1 gs t h nill III enable fl into rr P Vision y vl lon it ii t tI e nt I It to lal ores which t slon's s I a are Ion n ire re as follows shall I II I All 1 hout tons throat ss If m rates t taxed t 1111 or the juri jurisdiction of the null au 11 le J levy levy- lag In th tb t- t t ti ball le lc s 's 2 All AlI propertY es of trust t i nn c for Air purposes tIle tie In n e property rhall 1 e t I from 0 ta at Ion 1 prop prop- on with the pres pw S the shall be 5 ll Ml business condu conducted ted for pro pron prof profIt f shall shi n It except insurance c be tired t at t a l moderate Jl n I I rate t I Pen pon the net Income of ot the tie Lu done within the tile state a D In Insurance O s sta shall I Ball 11 11 D- D b w tn ta ta Ion on their net premiums h The I rear r C nt lit t licens 1 lax ax on cor shall he be l e repelled repealed When ti tie t 1 e income tax tor become i ft f All other ott-er special tn ei for or t te purposes I shill 1 bo lIe d 4 All re residents nf of o this thi state ln ha l ability halt hall a n I ier cr Income x t at moderate moderato tell tc lc l rn tes 5 r- r TI II Tic e c re rc 11 t is derived 1 fr from m the business bu tax ind 1 11 the Per pr laconic Income t 1 ix f te to dc de otell tolie to tolie the lie state district school rid and nucI levy len for COi state district t s pool hool f find t mIl and par pur purposes po poses e 1111 b iJ reduced C G Ti 11 Tie e a r recent con nal board of shall be he il olish h ed cd and i 1 state tax commiss on cre l li i a The state tax ti l stint assess a cs all nIl mines aid ind public alit tIC b The Tile state tax commission SlOn shall ball ble power to tl I o I 9 of an ans m n any count coun of ot tl tie le e st state ind l shall a also 10 Inie th power to equalize the she he or o f h classes es of cen count esc es cs csc esc c On of ten en or more I Per Persons r sons the shill ma d correct an nn tae ta levies for local pun lJur purposes poses poes with a VICto view VIC to e essary expenditures e On of ot te le of 01 more r rei on ons the commission slon shat Ie lew ma 1111 local pond bond issue i uc Aid ard I bring ill iii of facts fads involved to the tin he e attention of ot the lie taxpayers tn to etl c cr r with the recommendations of ot tI ll Ie e a com com- commission cool coin mission d The administration of ill sp cp cp c c c Ill I'll taxes saves for state pm poses shall be bec b e c In the office of or the tile staf e tax tae commission lOn lOne e a The state fix commission lOn 1 haH Base e authority to e a stem i of uniform accounts for all local tnt tae Int rig units and nd shill hive power po t to the use of ot su such h uniform accounting tin ting system It shall 11 lice ilso 0 base lia ha e po Pone er erto r to enforce suitable regulations regulatIOn for tle ti e preparation prep of ot ill local midgets 1 et and an d shall have anthonty to conduct le u a tar lar ular Independent audits of ot all lees 1 Public accounts and to tike e the ne nee nee- a c essary steps to safeguard public find s through the tho pro prosecution of ot all nil viol t lions of ot p-oper p p accounting procedure 7 1 The legislature shall authorize n a e study tully of or expenditure itil s organization soil and III bas 51 t ness Hess metho methods e In connection with the Ili e operation of ot the propose proposed plin of ot to x re 1 lon in order to determine more economical economiC method of ot handlIng g de the public business be he de elope tl an and for the tIle purpose of ot securing Cunn n a proper balance between ind 10 1 o cal revenues under the proposed p p ph U of tnt sac revision lon DIET AMEND TO CO CO linking III ing made mide the foie foi fOl cooing ola t l the Coi lon slat es that the c be he mn made t nt at all points under the pre present ent con 1 ion rind and that the first firt e step tep toward hi equalization In th t of ot Utah Ut must be ba tin till omen me nt or of t-erta t certain In pro re- re r re lating relating to ta taxation 1 The he two fundament ils lis Intile us In f n tile the prove cd crl omi nine 1 u I ments dell with Ith 1 the n o Intangible wor for 1 ii purposes and 2 l 1 In to these t vo 0 main mam points paints a n provision is made that till 11 e denied erh cd from nn an ani taco me tares ta witch which my rosy l Ie le e enacted shill be paid Into the tile s sate ile district distract school cho l fun d lucre ore nrc some orne other mil mi or s i In n these ils which hick III i h Cl 1 desirable lc to all nil the Commissar n but which do not d r affect till t he Is issue ue ol in d overn n I In fn states oer ov er n long period o of cars cirs lr ha liar has a 1 tern tell toe im of t ti fling mr Int Ina m i n gib e a p ope t lu In the sous manlier lint an d nt at the life he sime rites 1 is tangible grape h i s 11 Is s taxed tn the se ar a soon of ot tangible lIlle plO er from Ihle le property properly Is 1 i fundamental I lIl S sIt sat sity re regardless of the be he of tIle t ie contemplated tlC tic re l l n plin Irdee e 1 not a n shags shag's sin io step tep toward tor nt tn t ar reform rim can be ta cn untIl the rule of 01 uniformity Is s The for n adequate 11 Ision of ot u a state tug tax cys system m Ii s throughout hout been shown n and again ag throng ti h out time States and the tho se st It S which hasp ha the most mot ill e systems like a centralized authority with sut su nt and power er to sups super r supervise vise the entire tax sy system tem Governor in hi lids Ills nuns nic h igo rge to tI tl e Sect Sl eSl cd 1 I Session bUl tUI A ill h taus taeg In n Utah ore not higher th thin 1 In iii acl states skates tu te the lie n of lr if 1 11 C Is a at t present I ut I |
