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Show ir.,T,ESl TOWNS, special districts, and T,1E LEGISLATURE TO EXCLUDE CERTAIN PROPERTY LOCATED OUTSIDE ITS $F?IlAPHIC BOUNDARIES FROM EXEMPTION FROM CLV-OWNK- the CLARIFYING exemption from taxation EOR CERTAIN WATER RELATED RIGHTS AND PROPERTIES; F0R EXEMPTION FROM TAXATION OF CERTAIN F0R BELIGIOUS, E5KS5.T?LySEDEMPLOYEE CHARITABLE. REPRESENTATION. OR bV,iP0SES: TAX: ELIMINATING the limit on disabled PROVIDING that the Vpr.c.RAJ?.or.EXEMPT,0NS: HHLR MAY PROVIDE for the EXEMPTING LIVESTOCK FROM THE exemptions of ,R'CES tangible where personal PROVIDING a procedure MAY PROVIDE a reimbursement the to political subdivisions of the state for reduced removing certain income ???P"AXREVEES; FR0M THE LEGISLATIVE AND fRGPERirA-'- ARTICLE AND AND TAXATION ARTICLE; F,Vl,NAJ,NoG.0UTDATED LANGUAGE; REMOVING THE oolIn0.NwSTATE SUPPORT OF THE MINIMUM SCHOOL EoPR!?AM: MAK,NG CERTAIN CHANGES IN THE 25S.N.,.ZAT,ON 0F T,,,S ARTICLE; SUBSTITUTING THIS P- ITINTHE REVENUE - F0R THREE resolutions passed 5FLUT,0N GENERAL SESSION OF THE 43RD at the LEGISLATURE; AND - PROVIDING AN EFFECTIVE DATE. BeR resolved by the Legislature of the Stale of Utah, members elected fo each of (he two bouses voTirig in two-third- The fiscal year shall begin on the first day of January, unless changed by the Legislature. Sec. 2 (lj 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. are property tax exemptions: (a) The property of the state, t counties, cities, towns, school districts, municipal corporations and public libraries pin pWi ww4 rvl ftAAf U I IU two-third- Section 1. It is proposed to amend Article XVI, Sec. Utah, to read; Sec. 3. The Legislature shall prohibit 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. accurate statement of the receipts and expenditures of the Sec. 7. The rate of taxation on tangible property shall not exceed on each dollar of valuation, two and milts for general State purposes, and such additional levy as the Legislature may provide for the Slate's 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. I The State shall This will appear on the ballot summarized as follows s fiAm Ia IV1IIIIV W Ul IV I IIIHIW tlvttTtlllW 1 1 ILa I iiiwvw TOlmwyTflv Ul I Vi 1 COMPENSATION OF LEGISLATORS t J Shall Article VI. Section 9 of the Stale Constitution be amended to compensate members of the legislature HO per day t while actually in session), and reimburse expenses of up to Ito per day and mileage at provided by law. sources. The Legislature shall determine by law the method of allocation of the State's contribution to the various school districts. frem-ether-State 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. 3. All revenue received from taxes on income or from taxes on intangible property shall be allocated to the support of the public school system as defined in Article X. Sec. 2 of this Constitution. (kj The Legislature may provide by law for the exemption from taxation or abatement of taxes, in whole or in part, of homes, homesteads,--anSec. 13. The proceeds from the imposition of any license tax, registration primary residences and tangible personal property , not to exceed $200-i- fee, driver education tax, or other charge related to the operation of any homesteads and all household furnishings, furniture,-an- motor vehicle upon any public highway in this state, and the proceeds from value for by the owner thereof at his place of abode the imposition of any excise tax on gasoline or other liquid motor fuel used in maintaining a home for himself and family. The Legislature may for propelling such vehicles, except for statutory refunds and adjustments provide by law for reimbursement from general state revenues to any allowed thereunder and for costs of collection and administration, shall be political subdivision whose property tax revenues are reduced because of used exclusively for highway purposes as follows: an exemption, abatement, or other general law relating to primary residences or tangible personal property (1) The construction, improvement, repair and maintenance of city streets, county roads, and state highways, including but not restricted to 02 Property not to exceed $3,000 in value? owned by disabled persons payment for property taken for or damaged by rights of way, and for the who served in any war in the military service of the United States or of the administrative costs necessarily incurred for said purposes. state of Utah and by the unmarried widows and minor orphans of such disabled persons or of persons who while serving in the military service of (2) The administration of a driver education program. the United States or the state of Utah were killed in action or died as a result of such service may be exempted as the Legislature may provide. (3) The enforcement of state motor vehicle and traffic laws. d -- cquipment-used-exelusivc- ly 1 J COMPLETE TEXT OF OF LEGISLATORS I9K0 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; PROVIDING THAT LEGISLATIVE SALARIES SHALL BE ADJUSTED TO $40 PER DIEM AND EXPENSES UP TO $40 PER AN DIEM AS PROVIDED BY LAW; AND PROVIDING EFFECTIVE DATE. of all Be It resolved by the legislature of the State of Utah, members electeaTo each of helwoTiouses vot ing inTa vor thereof : s two-third- 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. L-- ee AGAINST COMPENSATION Sec. 9. No appropriation shall be made, or any expenditure authorized by the Legislatue, 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. Sec. 11. There shall be a State Tax Commission consisting of four members, not more than two of whom shall belong to the same political (c) Property owned by a nonprofit entity which is used for religious, party. The members of the Commission shall be appointed by the charitable, hospllal, educational, employee representation, or welfare Governor, by and with the consent of the Senate, for such terms of office as purposes; may be provided by law. The State Tax Commission shall administer and supervise the tax laws of the State. It shall assess mines and public utilities f USe or Prvae or corPrae benefit 7 and adjust and equalize the valuation and assessment of property among chall be exempt from taxation the several counties. It shall have such other powers of original assessment as the Legislature may provide. Under such regulations in (e) Livestock held in the state. such cases and within such limitations as the Legislature may prescribe, it shall review proposed bond issues, revise the tax levies of local Oi Tangible personal property present in Utah on January 1, m., which governmental units, and equalize the assessment and valuation of is held for sale or processing and which is shipped to final destination property within the counties. The duties imposed upon the State Board of outside this state within twelve months may be deemed by law to have Equalization by the Constitution and Laws of this State shall be performed acquired no situs in Utah for purposes of ad valorem property taxation and by the State Tax Commission. may be exempted by law from such taxation, whether manufactured, In each county of this State, there shall be a County Board of processed or produced or otherwise originating within or without the state. Equalization consisting of the Board of County Commissioners of said (g) Tangible personal property present in Utah on January 1, m., held county. The County Boards of Equalization shall adjust and equalize the for sale in the ordinary course of business and which constitutes the valuation and assessment of the real and personal property within their inventory of any retailer, or wholesaler or manufacturer of farmer respective counties subject to such regulation and control by the State Tax livestock raiser may be deemed for purposes of ad valorem property commission as may be prescribed by law. The State Tax commission and taxation to be exempted. the County Boards of Equalization shall each have such other powers as may be prescribed by the Legislature. (h) Water rights, ditches, canals, reservoirs, power plants, pumping Sec. 12. (1) Nothing in this Constitution shall be construed to prevent the plants, transmission lines, pipes and flumes owned and used by individuals or corporations for irrigating land within the state owned by such Legislature from providing a stamp tax or a tax based on income, individuals or corporations, or the individual members thereof, shall net occupation, licenses, e franchises, or other tax provided by law. The be scparotely taxed so long asl be exempted from taxation to the extent Legislature may provide for deductions, exemptions, or offsets on any talT that they shall be owned and used exclusively for such purposes. based upon income, occupation, licenses, franchises, or other tax as provided by law pursuant to this section. 12 Power plants, power transmission lines and other property used for 2. Notwithstanding any provision of this Constitution, ttie Legislature, in generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for irrigation purposes on lands in the any law imposing income taxes, may define the amount on. in respect toT State of Utah, may be exempted from taxation to the extent that such or by which the taxes are imposed or measured, by reference to any property is used for such purposes. These exemptions shall accrue to the provision of the laws of the United States as the same may be or become benefit of the users of water so pumped under such regulations as the effective at any time or from time to time and may prescribe exemptions or modifications to any such provision. Legislature may prescribe. (j) The taxes of the indigent 1 poor may be remitted or abated at such times and in such manner as may be provided by law. ; PROPOSITION NO. 4 pUIVvQJt (b) The property of counties, cities, towns, special districts, and all other political subdivisions oTlhe state, excepTiharioTbe extent and in the manner provided by the Legislature the property of a county, city, town" special district, or other political subdivision oflne state located outside of Its geographic boundaries may besubjecI to the ad valorem property tax; : 1 in such manner ns the Eublic moneys, shall be published annually may provide. eKftll WISH Constitution of 3, ( 1 ) The employment of I women, oe of children under the age of fourteen years, in underground mines. (2) The involuntary contracting of convict labor. tafTheloCor of eoovietaootMde prison ground, except in pui4o work Ia I Cl titrr La Cn 4 aamI m.I Wmn TlflvtllfTTl Inv Wfnfwfvf 4 1:3) The political and commercial control of employees. by-la- Sec. 6. An of all s Be It resolved by the Legislature of the State of Utah, members elected peach of two houses voting IrTTavor thereofT" Sec. 5. The Legislature shall not Impose taxes for the purpose of any vest in county, city, town or other municipal corporation, but may, 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 be raised 1. (2) The following 1 of all s favor thereof : Section 1. It is proposed to amend Article XIII of the Constitution of the State of Utah to read: Sec. place, shall be assessed as the Legislature shall provide; I provided, 1ml tne basis and multiple now used in determining the value of metalliferous mines for taxation purposes and the additional assessed value of 15.00 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. four-tenth- THIS RESOLUTION PROPOSES TO AMEND ARTICLE XIII, SECTIONS 7 AND 12 0F T,E CONSTITUTION OF THE STATE OF UTAH; REPEALS ARTICLE VI. SECTION 23. OF THE SDNSTITUTIONOE THE STATE OF UTAH; AND REPEALS AND 11 J R- - N0s- - 23 251 AND 31 PASSED BY THE GENERAL SESSION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH AND REPLACES THEM WITH THIS RESOLUTION. CONSTITUTION OF UTAH. TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS. RESTITUTION PROGRAMS FOR PROGRAMS. AND REHABILITATION AGAINST PRISONERS. AND TO REMOVE PROHIBITION WOMEN WORKING IN UNDERGROUND MINES. Sec. 4. All metalliferous mines or mining claims; both placer and rock in Section 1. It is proposed to amend Article VI, Section 9 of the Constitution of Utah, to read: See. 9. The members of the Legislature shall receive compensation of 25 1 $40 per diem while actually in session, expenses of I $19 up to $40 per diem while actually in session, and mileage as provided by law; provided I 1 that such compensation shall commence July r ki n4f4 VJ lwnil IU W J. VIVTIULU 1, 1981 1 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 of this state, this amendment shall take effect January 1, 1981. PROPOSAL INITIATIVE 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, while retaining the present county, city and town local option to tax the sale of food? FORD AGAINSTD COMPLETE TEXT OF ELIMINATION 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- 2, 6, 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, shalfnot 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 oT 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 1food'does 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 4, 2. 2, 6. 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 be subject to taxation pursuant to Title 11, Chapter 9, and Chapter 20, Utah Code Annotated 1953 as amended? 6, 2, (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 Legislature may provide, but if taxed as property the income therefrom shall not exceed five mills on each dollar of valuationTi (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 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, within twenty years from the final passage of the law creating the debt. Sec. 3. U) The Legislature shall provide by law a uniform and equal rate and taxation 1 on all tangible property in the state of assessment to in money fand. The Legislature shall prescribe by its value according law such regulations 1 provisons as shall secure a just valuation for 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 provided that the Legislature may determine the- manner and extent of fed for livestock and livestock transient slaughter to be used being taxing for human consumption (4) Tourists and publicity expense in any single biennium not in excess of the lesser of the following : (a) .5 per cent of the total biennial revenues from motor fuel taxes, or (b) an amount equal to the Section 2. Article VI, Sec. 1959-196- 1 23, of the biennium. Section 4. This act shall take effect pursuant to Section Annotated 1953. Constitution of Utah is repealed. Section 3. H. J.R. No. 23, H.J.R. No. 25, and H.J.R. No. 31 passed by the general session of the 43rd legislature of the State of Utah are repealed and withdrawn in their entireties from the next general elections, and the secretary of state is directed in lieu thereof to submit the proposed amendment provided for by this joint resolution to the electors of the State of Utah at the next general election in the manner provided by law. Section 4. If approved by the electors of the state, the amendment proposed by this joint resolution shall take effect on January 1, 1981. INITIATIVE 20-11- PROPOSAL This will appear on the ballot summarized as follows : purposes may, as the Legislature prescribes, be assessed according to its value for agricultural use without 3 regard to the value it may have for other purposes. Intangible property in be taxed or it may may be exempted from taxation as property LABOR ARTICLE REVISION and to such extent as the Legislature may provide. Provided that-i- f intangible property bo taxed as property the rate thereof shall not exceed Shall Article XVI, Section 3 of the State Constitution be amended to five mills on each dollar of valuation. When exempted from taxation a6 based-otax remove under shall taxed the prohibition against the legislature establishing work release be therefrom income taxable the any property, incomes, but when taxed by the state of Utah as property, the income programs outside prison grounds for inmates, and to remove the therefrom shall not also be taxed. The Legislature may provide prohibition of the employment of women in underground mines. The exemptions, andor offsets on any tax based upon income. shaH-not AGAINSTD FORD but the maximum-rat- e personal income tax rates shall tax rate based upon income-shal- l No net excise of income. six exceed percent COMPLETE TEXT OF excood four percent of net income. The rate limitatins PRISONER WORK RELEASE AMENDMENT for taxes based on income and for taxes on intangible property 1979 law shall bo effective until January 1, 1937, and thereafter until changed-bof the SESSION to house GENERAL each of the elected members of the vote a majority by Legislature. All revenue received from taxes on income or from taxes on to the support of the public school A JOINT RESOLUTION OF THE 43RD LEGISLATURE OF THE STATE intangible property shall be allocated Seetion-2o- f OF UTAH PROPOSING TO AMEND ARTICLE XVI, SEC. 3, this Con ititutioftr 1 in Article defined X, as system PROPOSITION NO. such-mann- er 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. . (2) Land used for agricultural Utah Code vote of legislature to increase state taxes; prohibit Require two-thirnew ad valorem, sales or transaction taxes on real property. 2. 3. Authorize counties, cities and special districts with electors to impose special taxes except on real property. FORD two-thir- vote of AGAINSTD n herein-containe-d THE COMPLETE TEXT OF TAX LIMITATION ACT AN ACT LIMITING AD VALOREM ON REAL PROPERTY TO 1 OF VALUE 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 ENACT ANY CHANGE IN STATE TAXES DESIGNED TO |