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Show Sec. 4. All metalliferous mines or mining claims; both placer and rock In place, shall be assessed as the Legislature shall provide; I provided. 1 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 tangible property. 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 WATER-RELATERIGHTS AND PROPERTIES; PROVIDING FOR EXEMPTION FROM TAXATION OF CERTAIN COUNTIES, ALLOWING CITIES, PROPERTY USED FOR RELIGIOUS, CHARITABLE, OR EDUCATIONAL, EMPLOYEE REPRESENTATION, WELFARE PURPOSES; EXEMPTING LIVESTOCK FROM THE 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 Sec. 5. The Legislature shall not impose taxes for the purpose of any PROPERTY AND PROVIDING A PROCEDURE WHERE THE county, city, town or other municipal corporation, but may, by law, vest in LEGISLATURE MAY PROVIDE A REIMBURSEMENT TO the corporate authorities thereof, respectively, the power to assess and POLITICAL SUBDIVISIONS OF THE STATE FOR REDUCED collect taxes for all purposes of such corporation. Notwithstanding PROPERTY TAX REVENUES; REMOVING CERTAIN INCOME anything to the contrary contained in this Constitution, political TAX PROVISIONS FROM THE LEGISLATIVE ARTICLE AND subdivisions may share their tax and other revenues with other political PLACING IT IN THE REVENUE AND TAXATION ARTICLE; subdivision ELIMINATING OUTDATED LANGUAGE; REMOVING THE LIMIT ON STATE SUPPORT OF THE MINIMUM SCHOOL PROGRAM; MAKING CERTAIN CHANGES IN THE ORGANIZATION OF THIS ARTICLE; SUBSTITUTING THIS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. 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. s resolved by the Legislature of the State of Utah, members electea to each of the two houses voting in favor thereof : two-third- " of all Section 1. It is proposed to amend Article XVI, Sec. 3, Constitution of Utah, to read: Sec. 3. The Legislature shall prohibit : The employment of I women, or of 1 children under the age of fourteen years, in underground mines. ( 2 ) The involuntary contracting of con vict labor. (8) Thclabor of convicts outside prison grounds, except in public works-unde- r the direct control of the State. 1 The political and commercial control of employees. (1) 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. I 4 COMPENSATION OF LEGISLATORS f Not more thon 75 of the States portion of the revenue necessary-to- - of all j The Legislature shall determine by law the method of allocation of the States contribution to the various school districts. Sec. 2. UJ 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. 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. 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 tote-wi- f 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 provided by law. AGAINSTD FORD 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. 1. The fiscal year shall begin on the first day of January, unless changed by the Legislature. 2) two-third- four-tenth- Section 1. It is proposed to amend Article XIII of the Constitution of State of Utah to read: ( s Be it resolved by the Legislature of the State of Utah, members electea to each of two houses voting in favor thereof: Sec. 7. The rate of taxation on tangible property shall not exceed on each s mills for general State purposes, dollar of valuation, two and 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. Be it CONSTITUTION OF UTAH, TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS, RESTITUTION PROGRAMS, AND REHABILITATION PROGRAMS FOI' AGAINST AND TO REMOVE PROHIBITION PRISONERS, WOMEN WORKING IN UNDERGROUND MINES. COMPLETE TEXT OF COMPENSATION OF LEGISLATORS 1980 BUDGET SESSION A 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 PROVIDING THAT LEGISLATIVE ADJUSTED TO $40 PER DIEM AND EXPENSES UP TO $40 PER DIEM AS PROVIDED BY LAW; AND PROVIDING AN EFFECTIVE DATE. of all Be it resolved by the Legislature of the State of Utah, members elected to each of the two houses voting in favor thereofT two-thir- (b) The property of counties, cities, towns, special districts, and all other Sec. 10. All corporations or persons in this State, or doing business to amend Article VI, Section 9 of the Constitution political subdivisions of the state, except that to the extent and in the herein, shall be subject to taxation for State, County, School, Municipal or Section 1. It is manner provided by the Legislature the property of a county, city, town, other purposes, on the real and personal property owned or used by them of Utah, to read: proposed special district, or other political subdivision of the state located outsideof within the Territorial limits of the authority levying the tax. its geographic boundaries may be subject to the ad valorem property tax ; Sec. 9. The members of the Legislature shall receive compensation of Sec. 11. There shall be a State Tax Commission consisting of four fr up to $40 per $25l $40 per diem while actually in session, expenses of 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 diem while actually in session, and mileage as provided by law; provided charitable, hospital, educational, employee representation, or welfare party. The members of the Commission shall be appointed by the that such compensation shall commence July 1, 1981 and mileage as purposes; Governor, by and with the consent of the Senate, for such terms of office as provided 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 Section 2. The secretary of state is directed to submit this proposed shall be exempt from taxation: : and and adjust and equalize the valuation and assessment of property among amendment to the electors of the State of Utah at the next general election the several counties. It shall have such other powers of original in the manner provided by law. (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 Section 3. If approved by the electors of this state, this amendment shall (fj Tangible personal property present in Utah on January 1, m., which shall review proposed bond issues, revise the tax levies of local take effect January 1, 1981. 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 property within the counties. The duties imposed upon the State Board of 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 ELIMINATION OF STATE SALES TAX ON FOOD (g) Tangible personal property present in Utah on January 1, m., held Equalization consisting of the Board of County Commissioners of said for sale in the ordinary course of business and which constitutes the if county. The County Boards of Equalization shall adjust and equalize the inventory of any retailer, or wholesaler or manufacturer of farmer valuation and assessment of the real and personal property within their1''1 Shall the 4 state sales tax on food be eliminated except on, food livestock raiser may be deemed for purposes of ad Valbrem property respective counties subject to such regulation and control by the State Tax prepared for immediate consumption on or off the premises of the retailer ' ' ' taxation to be exempted. Commission as may be prescribed by law. The State Tax Commission and and on food sold through a vending machine at a price in excess of fifteen the County Boards of Equalization shall each have such other powers as cents, while retaining the present county, city and town local option to tax Water (h) rights, ditches, canals, reservoirs, power plants, pumping may be prescribed by the Legislature. the sale of food? plants, transmission lines, pipes and flumes owned and used by individuals or corporations for irrigating land within the state owned by such Sec. 12. (JJ Nothing in this Constitution shall be construed to prevent the FORD AGAINSTD individuals or corporations, or the individual members thereof, shall net a stamp tax, or a tax based on income, from providing Legislature to extent be from the taxation be separately taxed so long as exempted occupation, licenses, of franchises, or other tax provided by law. The COMPLETE TEXT OF that they shall be owned and used exclusively for such purposes. Legislature may provide for deductions, exemptions, or offsets on any taxT ELIMINATION OF THE STATE SALES TAX ON FOOD based upon income, occupation, licenses, franchises, or other tax as (i) Power plants, power transmission lines and other property used for provided by law pursuant to this section. AN ACT PROVIDING FOR ELIMINATION OF THE STATE SALES TAX is used for which of a and electrical power, portion delivering generating ON FOOD; RELATING TO REVENUE AND TAXATION; AND on the in for water irrigation purposes lands furnishing power for pumping (2)- Notwithstanding any provision of this Constitution, the Legislature, PROVIDING AN EFFECTIVE DATE; AMENDING SECTIONS State of Utah, may be exempted from taxation to the extent that such in any law imposing income taxes, may define the amount on, in respect to, AND UTAH CODE ANNOTATED 1953, AS property is used for such purposes. These exemptions shall accrue to the or by which the taxes are imposed or measured, by reference to any AMENDED THROUGH THE LAWS OF UTAH 1977. benefit of the users of water so pumped under such regulations as the of the laws of the United States as the same may be or become provision Legislature may prescribe. effective at any time or from time to time and may prescribe exemptions ' Be It Enacted By The Legislature Of The State Of Utah ; or modifications to any such provision. (j) The taxes of the indigent I poor may be remitted or abated at such Section 1. Section Utah Code Annotated 1953, as amended through times and in such manner as may be provided by law. (3)- . All revenue received from taxes on income or from taxes on the laws of Utah 1977, is amended by adding the following sentence to school shall to of allocated be the support the public intangible property subsection (A), the sale of food as defined in section Utah Code (kj The Legislature may provide by law for the exemption from taxation as defined in Article X, Sec. 2 of this Constitution. or abatement of taxes, in whole or in part, of homes, homesteads, and system Annotated, shalfnot be subject to the tax by the State of Utah; however primary residences and tangible personal property , not to exceed $2,000 Sec. 13. The proceeds from the imposition of any license tax, registration food may be subject to taxation pursuant to Title 11, Chapter 9 and Chapter 20, Utah Code Annotated 1953 as amended. in value for homes, homesteads, and all household furnishings, furniturer fee, driver education tax, or other charge related to the operation of any and equipment used exclusively by thereof at his place of abode motor vehicle upon any public highway in this state, and the proceeds from Section 2. Section Utah Code Annotated 1953, as amended through in maintaining a home for himself and family. The Legislature may the of on gasoline or other liquid motor fuel used tax excise laws of Utah 1977, is amended by adding the following subsection: the any imposition the provide by law for reimbursement from general state revenues to any for propelling such vehicles, except for statutory refunds and adjustments term food means all food for human consumption which is eligible for political subdivision whose property tax revenues are reduced becausem allowed thereunder and for costs of collection and administration, shall be purchase with food coupons issued by the United States Department of an exemption, abatement, or other general law relating to primary for highway purposes as follows used exclusively Agriculture under regulations in effect on January 1, 1977, regardless of residences or tangible personal property. whether the retailer from whom the food is purchased or the purchaser (1) The construction, repair and maintenance of city participates in the food stamp program. As used in this section" the term (lj Property ( not to exceed $3,000 in value; owned by disabled persons streets, county roads, andimprovement, state including but not restricted to Ifood'does not mean food normally prepared for immediate consumptioiT highways, 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 on or off the premises of the retailer, nor does it include food sold through a state of Utah and by the unmarried widows and minor orphans of such payment administrative costs necessarily incurred for said purposes. vending machine, except as otherwise provided in Section 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. Section 3. Section Utah Code Annotated 1953, as amended through result of such service may be exempted as the Legislature may provide. the laws of Utah 1977, is amended by adding between the first and second ( 3 ) The enforcement of state motor vehicle and traffic laws. paragraph thereof the following paragraph: The sale of food as defined in (m) Intangible property may be exempted from taxation as property or Section Utah Code Annotated, shall be exempt from taxation under it may be taxed as property in such manner and to such extent as the not in excess of this act by the State of Utah; however, food may he Tourists and biennium in (4) publicity expense single any subject to taxation Legislature may provide, but if taxed as property the income therefrom the lesser of the following: pursuant to Title 11, Chapter 9, and Chapter 20, Utah Code Annotated 1955 shall not also be taxed. Provided that if intangible property is taxed as as amended? property the rate thereof shall not exceed five mills on each dollafoT ( a ) .5 per cent of the total biennial revenues from motor fuel taxes, or valuation? Section 4. This act shall take effect pursuant to Section Utah Code (b) an amount equal to the biennium. Annotated 1953. (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 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 TAX LIMITATION ACT of assessment and taxation on all tangible property in the state secretary of state is directed in lieu thereof to submit the proposed Legislature shall prescribe by amendment provided for by this joint resolution to the electors of the State Should a law be adopted which would: according to its value in money 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 1. Limit taxes on real property to 1 of market value; establish 1977 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 county assessors valuation as market value, except appraised value shall and extent of proposed by this joint resolution shall take effect on January 1, 1981. provided that the Legislature may determine be the market value of property purchased, constructed or transferred taxing transient livestock and livestock being fed for slaughter to be used after 1977 ; limit annual Inflationary increases in market value to for human consumption . This will appear on the ballot summarized as follows: 2. Require vote of legislature to increase state taxes; prohibit (2) Land used for agricultural purposes may, as the Legislature new ad valorem, sales or transaction taxes on real property. prescribes, be assessed according to its value for agricultural use without 3. Authorize counties, cities and special districts with regard to the value it may have for other purposes. Intangible property vote of may be taxed in may be exempted from taxation- as property-er-i- t electors to impose special taxes except on real property. LABOR ARTICLE REVISION if intangible property be taxed os property the rate thereof shall not exceed AGAINSTD FORD five mills on coeh dollar of valuation. When exempted from taxation as Shall Article XVI, Section 3 of the State Constitution be amended to property, the taxable income therefrom 6hall be taxed under any tax bosed remove the prohibition against the legislature establishing work release on incomes, but when taxed by the stotc of Utah os property, the income programs outside prison grounds for inmates, and to remove the THE COMPLETE TEXT OF prohibition of the employment of women in underground mines. TAX LIMITATION ACT deductions, exemptions, andor offsets on any fax based upon income. The FORD AGAINSTD personal income tax rates shall be graduated but the maximum rate shall AN ACT LIMITING AD VALOREM ON REAL PROPERTY TO 1 not exceed six percent of net income. No excise tax rate based upon income OF VALUE EXCEPT TO PAY INDEBTEDNESS shall exceed four percent of not income. The rate limitations herein PREVIOUSLY COMPLETE TEXT OF T by-la- 1 INITIATIVE PROPOSAL A e - . 2, 6, 4, 2. the-owne- r 2, : 1 6. ( 6, 2, 20-11- 1959-196- 1 INITIATIVE PROPOSAL B 1 -r 2. two-thir- PROPOSITION NO. 3 two-thir- such-manne- r shall beeffective until January 1, 1937, and thereafter until ehanged by law toy a vote of the majority of the members elected to eaeh house of the Legislature. All revenue received from taxes on income or from taxes on intangible property shall be allocated to the support of the publie school PRISONER WORK RELEASE AMENDMENT 1979 GENERALSESSION A JOINT RESOL UTION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICLE XVI, SEC. 3, APPROVED BY VOTERS. ESTABLISHING 1977 VALUE OF PROPERTY FOR TAX PURPOSES. ANNUAL INCREASES REASSESSMENT IN VALUE. ASSESSED LIMITING PROVIDING FOR AFTER SALE, TRANSFER, OR REQUIRING 23 VOTE OF LEGISLATURE TO CONSTRUCTION. ENACT ANY CHANGE IN STATE TAXES DESIGNED TO |
