Show CONSTITUTIONAL AMENDMENT AMENDMENT I NO 2 Proposing to Amend Sections Section 2 and 3 Article XIII of the Constitution tion of Utah R Relating lating to Property Subject to Taxation and Rates of Tax TaxA TaxA A resolution proposing amendment to Sections 2 and 3 Article 13 of the Constitution of the State of ot Utah relating relating re re- re- re lating hating to property subject to taxation and rates rates' of tax Be s it resolved by hy the the- Legislature of the State of Utah two-thirds two of all the members elected to each house concurring therein Section 1 That It la is proposed to amend Sections 2 and 3 of or Article 18 iii of at the Constitution of the State o of Utah so that such sections will read as II follows Sec 2 To the end that the burden of taxation may be equitable upon all aU property the legislature is empowered to divide all property Including moneys mon mon- eys and credits as well as physical property rop into classes s and to det determine determine deter deter- r- r mine what class or classes of at property proper proper- i I ty shall ahall be he subject to taxation and what property if any shall not be I subject to taxation Taxes shall he be uniform upon all aU property of the same I class and ad d shall be levied and collected collect collect- I Imay ed eel for public purposes only Taxes may he be Imposed upon any and all property including privileges I franchises fran fran- ran s and licenses to do bus business ness in inthe tho the state but this shall not be so 80 construed con con- as as to authorize the taxation of or orthe the stocks of ot any company or corporation corporation corporation corpora corpora- tion when the property of ot such company com corn pany panty or corporation represented by such stocks has bas been taxed The legislature leg leg- t lr is empowered t to Impose taxes tax tax- es Ca upon incomes which taxes taxes- may ho graduated and progressive and reasonable reasonable reason reason- able exe exemptions ll lons may be provided and a credit may be allowed on Income tax x s 's s for property taxes tu-es paid within the year t provided that nothing In this section shall permit classification of ml mines es or mining claims See Sec 3 3 Tb The property of the Unit Unit- cd ed States of the state states counties clUes cities towns school districts municipal cor- cor Iterations na and public 11 libraries loU lots with the buildings thereon used exclusively ex ox elusively for higher religious worship or charitable purposes and places o oZ of burial not held or used for private or corporate benefit and mortgages upon both real and personal property shall shaD be exempt from taxation Ditches c canals reservoirs pipes and flumes owned and aad used by individuals or for irrigating lands owned by such individuals or corporations or the individual members thereof shall not bo be separately taxed so lo long longas g gas as they shall be owned and used exclusively ex ex- ex elusively for such purpose j a deduc deduCe lion tion of or debits from credits may maybe bo be authorized and taxes of or the indigent poor may be remitted or abated at such time and in such manner as may be provided by law Sec 2 The Tb secretary of ot state tate Is la directed to cause this proposed amendment amendment amend amend- ment mont to be published as required by the constitution and to be submitted to toI I the electors ejectors of the state at the next general ele election ion In the manner pr provided provided pro pro- I vided by law Sec 3 If approved by the electors I of or the state this proposed amendment JIt shall take effect on the first day daJ of at I Ja January uary 1923 Approved March 17 11 1921 urn |