Show CONSTITUTIONAL AMENDMENT NO 2 Proposing t to Amend Sections Section 2 and 3 Article XIII of the Constitution Constitution tion of Utah Relating to Property Subject to Taxation and Rates of Tax TaxA TaxA TaxA A resolution proposing amendment to Sections 2 and 3 Article 13 of the Constitution of the State Stale of Utah relating re ra- re- re laUn hating lating to property subject to taxation and rates of tax Be ne it resolved by the Le Legislature of the tho State of Utah Utan two thirds of aUth all aU th the members elected to each house concurring therein Section 1 That It is Ia proposed to amend Sections 2 and 3 of Article 13 of tho the Constitution of the State Stale of Utah so that s such h sections will read as ea follows Sec 2 To 10 the end that the burden of ot taxation may be equitable upon all property the le legislature lature Is empowered to divide all property including moneys moneys moneys mon mon- moni j i eys and credits as well as physical property Into class classes os and to determine determine deter deter- mine mme what class or classes of property proper proper- ty shall be bo subject to taxation and what property If any shall not be subject to taxation Taxes shall be uniform 11 upon all aU property of the same class and shall be ba levied and collect collected ed for public purposes only Taxes may troy be imposed upon any ny and all property including privileges franchises fran fran- chiles and licenses to do business inthe In Inthe inthe the state but this shall not be so construed con COD as to authorize the taxation of the stocks of any company company or corporation corporation corpora corpora- tion when the property of such company company company com com- pany or corporation represented by such stocks has been heen taxed The lo legislature legislature leg leg- Is empowered to impose tarns tax tax- ns ea 3 upon incomes which taxes may be graduated and pro progressive and reasonable reason reason- able exemptions may be provided and auel I a tTe credit lt may be allowed on income tl IKE c. c es eB for tor property properly taxes paid he year provided that nothing fa la t ut i. i section shall permit class of mines or mining claims Sec See 3 S. S The property of the Uit ed cd States of ot the state counties cities towns school districts municipal cor corporations and public libraries lot lots with the buildings thereon used ex ez elY for higher religious religions wore wor worship or charitable purposes and place at of burial not held heldor or used for private er ee corporate b and anel mortgages both real and personal property shall be exempt from taxation Ditches canals reservoirs pl pipes and flume num owned and aad used by individuals or cat for irrigating lands by I such h Individuals or corporations or tho the individual members thereof shall shaU not b be separately taxed so 10 Ion long as they shall be owned and used exclusively ex ex- exclusively for such purpose a deduction deduc deduc- tion of debits debita from credits may may maybe be authorized authorised aad taxes of ot tho the indigent ent poor may be remitted or abated at such time and ADd in Ia such manner as lOa may be provided by law S Sec 2 2 The secretary of state is 11 directed to cause this proposed amendment amend amend- amendment ment meat to be published as aa required by the constitution and to be submitted to the electors ejectors of at the state at the next nm general election la In the tha manner provided pro pro- vided by law 8 Sec c. c 3 If It approved by the electors of the state this proposed amendment shall take effect on oa the first day of et January 1923 1023 Approved March 17 11 1821 1 |