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Show COUNTIES. CITIES. TOWNS, SPECIAL DISTRICTS. AND THE LEGISLATURE TO EXCLUDE CERTAIN EoyKf'0WNED PROPERTY LOCATED OUTSIDE ITS boundaries from exemption place, shall be assessed as the Legislature shall provide; I provided, I JbuL 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. from clarifying the exemption from taxation E25.?.?TA,N WATER RELATED RIGHTS AND PROPERTIES; PROVIDING for exemption from taxation of certain USED Ek?,E?H,Y EDUCATIONAL. charitable. REPRESENTATION, OR F0R RELIGIOUS, EMPLOYEE EXEMPTING livestock from the A yE,r.URP0SES; IAX: ELIMINATING the limit on disabled providing that the kT,URE MAY provide for the exemptions of PRL'JARY residences and tangible personal AN'D PROVIDING a procedure where the MAY PROVIDE a reimbursement to k?.I.T.URE SUBDIVISIONS ?g&2 Sec. S. The Legislature shall not impose taxes for the purpose of any vest in county, city, town or other municipal corporation, but may, by-la- 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 OF THE STATE FOR REDUCED REVENUES; REMOVING CERTAIN INCOME FR0M THE LEGISLATIVE and PEAC E REVENUE AND TAXATION ARTICLE; F.klNIIt2.2UTDATED LANGUAGE; REMOVING THE knllIn0.N..STATE SUPPORT OF THE MINIMUM SCHOOL ?FJ5JiLMAK,NGTHISCERTAIN CHANGES IN THE ARTICLE; SUBSTITUTING THIS 2p2AN.I,,LOF FOR THREE RESOLUTIONS PASSED AT THE SESS,0N OF THE 43RD LEGISLATURE; AND PROVIDING AN EFFECTIVE DATE. E2yj!A1, PROPERTY Tax article subdivisions? Sec. 6. An accurate statement of the receipts and expenditures of the be published annually in such manner as the Eublic moneys, shall may provide. four-tenth- two-third- Section 1. of all be raised from other State sources. The Legislature shall determine by law the method of allocation of the State's contribution to the various school districts. It is proposed to amend Article XIII of the Constitution of the State of Utah to read: Sec. (I) tangible property in the state, not exempt under the laws of United States, or under this Constitution, shall be taxed at a uniform Othe equal rate in proportion to its value, to be ascertained as provideJby AH (2) The following Sec. 9. No appropriation shall be made, or any expenditure authorized by the Leglslatue, whereby the expenditure of the State, during any fiscal year, shaU 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. are property tax exemptions: (a) The property of the state, t munieipal-eorporatio- immmnmtgr and public libraries I ns s-- , 1 Section 1. It is proposed to amend Article XVI, Sec. Utah, to read; Sec. 3. The Legislature shall prohibit school districts, worship or eharitoble Sec. 10. AH 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. (b) The property of counties, cities, towns, special districts, and all other political subdivisions of the state, except that to the extent and in the manner provided by the Legislature the property of a county, city, town, special district, or other political subdivision of the state located outside of Us geographic boundaries may be subject to the ad valorem property tax; Sec. 11. There shall be a State Tax Commission consisting of four Constitution of 3, : ( 1 ) The employment of I women, or of ) children under the age of fourteen years, in underground mines. (2) The Involuntary contracting of convict labor. I t34be46er efwnvietauutoide prison groundsraxcpt4n public works CtftlA II Jf iffvCndtxrT BmHT tin. tlfrlTl vWttTwf vt I 4 1:3) The political and commercial control of employees. MO I 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 la w. This will appearon the ballot summarized as s: follow PROPOSITION NO. 4 COMPENSATION OF LEGISLATORS Shall Article VI. Section 9 of the State Constitution be amended to compensate members of the legislature 110 per day (while actually in session), and reimburse expenses of up to S10 per day and mileage as provided by law. 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- s RESOLUTION. of all s Be It resolved by the Legislature of the State of Utah, ; ItTTavor thereof two of to houses voting members elected each Sec. 7. The rate of taxation on tangible property shall not exceed on each dollar of valuation, two and mills for general State purposes, and such additional levy as the Legislature may provide for the State'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 of the total cost of operation and contribute not more than-7- 5 THIS RESOLUTION PROPOSES TO AMEND ARTICLE XIII, SECTIONS L AND 12 OF THE CONSTITUTION OF THE STATE OF UJAII; 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 OP UTAH AND REPLACES THEM WITH THIS Be It resolved by the Legislature of the Slate of Utah, s members elected to each of the two houses voting In favor thereof? CONSTITUTION OF UTAH, TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS. RESTITUTION PROGRAMS, AND REHABILITATION PROGRAMS FOR AGAINST PRISONERS. AND TO REMOVE PROHIBITION WOMEN WORKING IN UNDERGROUND MINES. Sec. 4. AH metalliferous mines or mining claims; both placer and rock in AGAINSTD COMPLETE TEXT OF COMPE NSATION 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; 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. s Be it resolved by the Legislature of the State of Utah, members elected io each of IheTwo houses voting inTavor thereof : of all two-third- 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 1 $40 per diem while actually in session, expenses of I $15 up to $40 per diem while actually in session, and mileage as provided by law; provided I $25 1 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 that such compensation shall commence July 1, 1981 j and niiieage-- as 4 v4 Kti loin charitable, hospital, educational, employee representation, or welfare Governor, by and with the consent of the Senate, for such terms of office as VI VVIULU UJ ItlW purposes; may be provided by law. The State Tax Commission shaU administer and Section 2. The supervise the tax laws of the State. It shall assess mines and public utilities of state is directed to submit this proposed (d) Places of burial not held or used for private or corporate benefit 7 and adjust and equalize the valuation and assessment of property among amendment to thesecretary of the State of Utah at the next general election electors shall be exempt from taxation-- : and the several counties. It shall have such other powers of original in the manner provided by law. 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 Section 3. If approved by the electors of this state, this amendment shall shall review proposed bond issues, revise the tax levies of local take effect January 1, 1981. (I) 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. ELIMINATION OF STATE SALES TAX ON FOOD Equalization consisting of the Board of County Commissioners of said on in held Utah 1, m., (g) Tangible personal property present January and equalize the county. The County Boards of Equalization shall for sale in the ordinary course of business and which constitutes the valuation and assessment of the real and personaladjust Shall the 4 state sales tax on food be eliminated except on food within their property inventory of any retailer, or wholesaler or manufacturer of farmer free respective counties subject to such regulation and control by the State Tax prepared for immediate consumption on or off the premises of the retailer livestock raiser may be deemed for purposes of ad valorem property 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 taxation to be exempted. 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 the sale of food? 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 FORD plants, transmission lines, pipes and flumes owned and used by individuals AGAINSTD 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, eel franchises, or other tax provided by law. The be separately taxed so long as be exempted from taxation to the extent Legislature may provide for deductions, exemptions, or offsets on any tax COMPLETE TEXT OF that they shall be owned and used exclusively for such purposes. based upon income, occupation, licenses, franchises, or other tax as ELIMINATION OF THE STATE SALES TAX ON FOOD provided by law pursuant to this section. (i) Power plants, power transmission lines and other property used for AN ACT PROVIDING FOR ELIMINATION OF THE STATE SALES TAX 2. Notwithstanding any provision of this Constitution, the Legislature, in generating and delivering electrical power, a portion of which is used for ON FOOD; RELATING TO REVENUE AND TAXATION; AND furnishing power for pumping water for irrigation purposes on lands in the any law imposing income taxes, may define the amount on. in respect to? PROVIDING AN EFFECTIVE DATE; AMENDING SECTIONS 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 AND UTAH CODE ANNOTATED 1953, AS 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 AMENDED THROUGH THE LAWS OF UTAH 1977. 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 Be It Enacted By The Legislature Of The State Of Utah ; Legislature may prescribe. 3. All revenue received from taxes on income or from taxes on intangible Section 1. Section (jj The taxes of the indigent poor may be remitted or abated at such Utah Code Annotated 1953, as amended through times and in such manner as may be provided by law. property shall be allocated to the support of the public school system a? the laws of Utah 1977, is amended by adding the following sentence to defined in Article X. Sec. 2 of this Constitution. subsection (A), the sale of food as defined in section Utah Code (it) The Legislature may provide by law for the exemption from taxation Annotated, shalfnot be subject to the tax by the State of Utah; however, or abatement of taxes, in whole or in part, of homes, homesteads, ond 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 primary residences and tangible personal property , not to exceed $2,009 fee, driver education tax, or other charge related to the operation of any So. Utah Code Annotated 1953 as amended? in value for homes, homesteads, and all household furnishings, furniturer motor vehicle upon any public highway in this state, and the proceeds from Section 2. Section Utah Code Annotated 1953, as amended through and equipment used exclusively by the owner thereof at his place of abode the imposition of any excise tax on gasoline or other liquid motor fuel used the laws of Utah 1977, is amended by adding the following subsection: the in maintaining a home for himself and family. The Legislature may for propelling such vehicles, except for statutory refunds and adjustments term food means all food for human consumption which is eligible for provide by law for reimbursement from general state revenues to any allowed thereunder and for costs of collection and administration, shall be purchase with food coupons issued by the United States Department of political subdivision whose property tax revenues are reduced because of used exclusively for highway purposes as follows: Agriculture under regulations in effect on January 1, 1977, regardless of an exemption, abatement, or other general law relating to primary whether the retailer from whom the food is purchased or the purchaser , residences or tangible personal property? (1) The construction, improvement, repair and maintenance of city participates in the food stamp program. As used in this section, the term streets, county roads, and state highways, including but not restricted to Ifooddoes not mean food normally prepared for immediate consumption 0) Property not to exceed $3,000 in value, 1 owned by disabled persons payment 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 who served in any war in the military service of the United States or of the administrative costs necessarily incurred for said purposes. vending machine, except as otherwise provided in Section state of Utah and by the unmarried widows and minor orphans of such or of persons who while serving in the military service of Section 3. Section (2) The administration of a driver education program. Utah Code Annotated 1953, as amended through Olisabled persons States or the state of Utah were killed in action or died as a the laws of Utah 1977, is amended by adding between the first and second result of such service may be exempted as the Legislature may provide. (3) The enforcement of state motor vehicle and traffic laws. paragraph thereof the following paragraph: The sale of food as defined in Section Utah Code Annotated, shall be exempt from taxation undeF (m) Intangible property may be exempted from taxation as property or (4) Tourists and publicity expense in any single biennium not in excess of this act by the State of Utah; however, food maybe subject to taxation it may be taxed as property in such manner and to such extent as the the lesser of the following : pursuant to Title 11, Chapter 9, and Chapter 20, Utah Code Annotated 1953 as amended? Legislature may provide, but if taxed as property the income therefrom shall not exceed five mills on each dollar of valuation-?(a) .5 per cent of the total biennial revenues from motor fuel taxes, or Section 4. This act shall take effect pursuant to Section Utah Code biennium. (3) The Legislature shall provide by law for an annual tax sufficient, Annotated 1953. (b) an amount equal to the 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 TAX LIMITATION ACT 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 and taxation! on all tangible property in the state secretary of state is directed in lieu thereof to submit the proposed of assessment .The Legislature shall prescribe by amendment provided for by this joint resolution to the electors of the State Should a la w 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 Section 4. If approved by the electors of the state, the amendment tax in proportion to the value of his, her, or its tangible property T county assessors valuation as market value, except appraised value shall be the market value of property purchased, constructed or transferred provided that the Legislature may determine the manner and extent of proposed by this joint resolution shall take effect on January 1, 1981. after 1977 ; limit annual inflationary increases in market value to taxing transient livestock and livestock being fed for slaughter to be used for vote of legislature to increase state taxes; prohibit 2. Require This will appear on the ballot summarized as follows : new ad valorem, sales or transaction taxes on real property. (2) Land used for agricultural purposes may, as the Legislature prescribes, be assessed according to its value for agricultural use without vote of 3. Authorize counties, cities and special districts with regard to the value it may have for other purposes. Intangible property electors to impose special taxes except on real property. may bo exempted from taxation as property or it may be taxed in LABOR ARTICLE REVISION and to such extent as the Legislature may provide. Provided that-i- f AGAINSTD FORD intangible property bo taxed asproperty the rate thereof shall not exceed-fivShall Article XVI, Section 3 of the State Constitution be amended to millo on each dollar of valuation. When exempted from taxation as remove the prohibition against the legislature establishing work release property, the taxable income therefrom 6hall be taxed under any tax based-oprograms outside prison grounds for inmates, and to remove the incomes, but when taxed by the state of Utah as property, the THE COMPLETE TEXT OF taxcdr-Th- c shnll-n- ot also-Legislature may provide prohibition of the employment of women in underground mines. TAX LIMITATION ACT exemptions, ondoe offsets on any tax based upon income. AGAINSTD FORD income tax rates 6hall be graduated but the maximum rate shali-no- t AN ACT LIMITING AD VALOREM ON REAL PROPERTY TO 1 OF exceed Bix percent of net income. No excise tax rate based upon income-shalVALUE EXCEPT TO PAY INDEBTEDNESS PREVIOUSLY COMPLETE TEXT OF exceed four percent of net ineomc. The rate limitatina 1977 ASSESSED APPROVED BY VOTERS. ESTABLISHING for taxes based on inoome-anfor taxes on intangible property-sha- ll PRISONER WORK RELEASE AMENDMENT VALUE OF PROPERTY FOR TAX PURPOSES. LIMITING 1979 and thereafter until changed by law-bbo effective until January ANNUAL INCREASES IN VALUE. PROVIDING FOR a vote of the majority of the members elected to each house of GENERAL SESSION REASSESSMENT AFTER SALE. TRANSFER. OR All revenue received from taxes on income or from taxes CONSTRUCTION, REQUIRING 23 VOTE OF LEGISLATURE TO THE STATE school A to 43RD LEGISLATURE OF shall be allocated JOINT OF THE of the RESOLUTION the property public support ENACT ANY CHANGE IN STATE TAXES DESIGNED TO OF UTAH PROPOSING TO AMEND ARTICLE XVI, SEC. 3, cyotcm as defined in Article X, Section 2 of this Constitution. v 1 ! J : INITIATIVE PROPOSAL A . 59-15- 2, 6, 4, 2, 6. 6, 2, ! 20-11- -5 1959-196- 1 INITIATIVE PROPOSAL B f.-e-nd human-consumptio- n 2. . two-thir- PROPOSITION NO. 3 sueh-mann- n ineome-therefro- bc The-porcon- al l herein-containe- d two-thir- ds |