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Show X COUNTIES, CITIES, TOWNS, SPECIAL Sec. 4. All metalliferous mines or mining claims; both placer and rock in place, shall be assessed as the Legislature shall provide; provided. 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. DISTRICTS, AND 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 THE ALLOWING LEGISLATURE PROPERTY USED FOR RELIGIOUS, CHARITABLE, EDUCATIONAL, EMPLOYEE REPRESENTATION, OR EXEMPTING LIVESTOCK FROM THE ELIMINATING THE LIMIT ON DISABLED VETERANS EXEMPTIONS; PROVIDING THAT THE LEGISLATURE MAY PROVIDE FOR THE EXEMPTIONS OF PRIMARY RESIDENCES AND TANGIBLE PERSONAL AND PROVIDING A PROCEDURE WHERE THE LEGISLATURE MAY PROVIDE A REIMBURSEMENT TO POLITICAL SUBDIVISIONS OF THE STATE FOR REDUCED PROPERTY TAX REVENUES; REMOVING CERTAIN INCOME IL?R0VISI0NS FRM THE LEGISLATIVE ARTICLE AND PLACINGITIN THE REVENUE AND TAXATION ARTICLE; ?iJP.VP0SES; ' ! i FJilNATING OUTDATED LANGUAGE; REMOVING of all s (b) The property of counties, cities, towns, special districts, and all other j political subdivisions of the state, except that to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 . its geographic boundaries may be subject to the ad valorem property tax; (d) Places of burial not held or used for private or corporate benefit 6hati be exempt from taxation.!: and (e) Livestock held in the state. (1) Tangible personal property present in Utah on January 1, m., which is held for sale or processing and which is shipped to final destination outside this state within twelve months may be deemed by law to have i acquired no situs in Utah for purposes of ad valorem property taxation and .may be exempted by law from such taxation, whether manufactured, processed or produced or otherwise originating within or without the state. (h) Water rights, ditches, canals, reservoirs, power plants, pumping plants, transmission lines, pipes and flumes owned and used by individuals or corporations for irrigating land within the state owned by such individuals or corporations, or the individual members thereof, shall net be separately taxed so long as be exempted from taxation to the extent that they shall be owned and used exclusively for such purposes. f ID The taxes of the indigent poor may be remitted or abated at such times and in such manner as may be provided by law. 1 This will appear on the ballot summarized as follows: PROPOSITION NO, , 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. n FORD 1980 BUDGET SESSION A EFFECTIVE DATE. 10. All -- 11. owned by disabled persons who served in any war in the military service of the United States or of the 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 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. (J2 Property not to cxeeed $3,000 in value, 1 (m) Intangible property may be exempted from taxation as property or such manner and to such extent as the it may be taxed as property legislature may provide, but taxed as property the income therefrom shall not also be taxed. Provided that if intangible property is taxed as property the rate thereof shall not exceed five mills on each dollar of .valuation. in if 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. j 3 . Sec. 3. JJ The Legislature shall provide by law a uniform and equal rate of assessment f and taxation on all tangible property in the state Legislature shall prescribe by according to its value in money .law such regulations provisons as shall secure a just valuation for itaxationof such property, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its tangible property that the Legislature may determine the manner and extent of taxing tranoiont livestock and livestock being fed for slaughter to be used .for human consumption . 1 -- iniWM-avnic- ahaH-exee- of the Constitution Sec. 9. The members of the Legislature shall receive compensation of 925 $40 per diem while actually in session, expenses of 915 up to $40 per diem while actually in session, and mileage as provided by law; provided that such compensation shall commence July 1, 1981 and mileage as 1 1 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. Section 3. If approved by the electors of this state, this amendment shall take effect January 1, 1981, INITIATIVE PROPOSAL 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? AGAINSTD , AN ACT PROVIDING (2)- . Notwithstanding any provision of this Constitution, the Legislature, in any law imposing income taxes, may define the amount on, in respect to, or by which the taxes are imposed or measured, by reference to any provision of the laws of the United States as the same may be or become effective at any time or from time to time and may prescribe exemptions or modifications to any such provision. 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. 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 In subsection (A), the sale of food as defined in section Utah Code Annotated, shall not 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 2o, Utah Code Annotated 1953 as amended. 4, (3)- . All (1) The construction, improvement, repair and maintenance of city streets, county roads, and state highways, including but not restricted to payment for property taken for or damaged by rights of way, and for the administrative costs necessarily incurred for said purposes. (2) The administration of a driver education program. 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 of 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 7faKr 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 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 maybe subject to taxation pursuant to Title 11, Chapter 9, and Chapter 20, Utah Code Annotated 1953 as amended? 6, (3) The enforcement of state motor vehicle and traffic laws. 2, (4) Tourists and publicity expense in any single biennium not in excess of the lesser of the following: (a) .5 j 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- 23, 1 Section 4. This act shall take effect pursuant to Section Annotated 1953. biennium. of the 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. PROPOSITION NO. INITIATIVE PROPOSAL, TAX LIMITATION ACT j Limit taxes on real property to 1 of market value; establish 197$ county assessor's 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 1. 2. 3 Authorize counties, cities and special districts with electors to impose special taxes except on real property. 3. FORD AGAINSTD AGAINSTD COMPLETE TEXT OF PRISONER WORK RELEASE AMENDMENT 1979 ANNUAL GENERAL SESSION JOINT RESOLUTION OF THE 43RD LEGISLATURE OF THE STATE TO AMEND THE COMPLETE TEXT OF TAX LIMITATION ACT ARTICLE j 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 n OF UTAH PROPOSING vote 01 two-thir- of the State Constitution FORD A j Should a law be adopted which would: be amended to remove the prohibition against the legislature establishing work release programs outside prison grounds for inmates, and to remove the prohibition of the employment of women in underground mines. 3 B vote of legislature to increase state taxes; prohibH Require two-thirnew ad valorem, sales or transaction taxes on real property. LABOR ARTICLE REVISION Shall Article XVI, Section Utah Code 20-11- 2. This will appear on the ballot summarized as follows: cd - 9 COMPLETE TEXT OF ELIMINATION OF THE STATE SALES TAX ON FOOD 1 (2) Land used for agricultural purposes may, as the Legislature 'prescribes, be assessed according to its value for agricultural use without regard to the value it may have for other purposes. Intangible property .may bo exempted from taxation as property or it may be taxed in such manner and to such extent as the Legislature may provide. Provided that property be taxed asproperty the rate thereof shall not exceed five mills on each dollar of valuation. When exempted from taxation as property, the taxable income therefrom shall be taxed under any tax based on incomoo, but when taxed by the state ef Utah as property, the income therefrom shall not also be taxed. The Legislature may provide for deductiono, exemptions, andor offsets on any tax based upon income. The Kl,t tha ma chau ptrnenal income Inn rntm nhnll he g innnma ,JV rntn hafarf net fiffcccd Gin percent rrf net "p1 four percent of net income. The rate limitations herein -,nr tnvac intnnf,ihl" entainod for tarrtm haneil c" :shall be effective until Jonuary 1, 1937, and thereafter until changed by law 'by a vote of the majority of the members elected to each 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 public school system as defined in Article X, Section 2 of this Constitution.- Section 1. It is proposed to amend Article VI, Section of Utah, to read: FORD Sec. 12. U Nothing in this Constitution shall be construed to prevent the Legislature from providing a stamp tax, or a tax based on income, occupation, licenses, or franchises, or other tax provided by law. The Legislature may provide for deductions, exemptions, or offsets on any tax based upon income, occupation, licenses, franchises, or other tax as provided by law pursuant to thlssection. Sec. 13. The proceeds from the imposition of any license tax, registration fee, driver education tax, or other charge related to the operation of any motor vehicle upon any public highway in this state, and the proceeds from the imposition of any excise tax on gasoline or other liquid motor fuel used for propelling such vehicles, except for statutory refunds and adjustments allowed thereunder and for costs of collection and administration, shall be used exclusively for highway purposes as follows: , of all Be it resolved by the Legislature of the State of Utah, two-thirmembers elected to each of the two houses voting in favor thereof : value lor homes, homesteads, and all household furnishings, furniture, equipment used exclusively by the owner thereof at his plaee of abode 4n maintaining a home for himself and family. The Legislature may provide by law for reimbursement from general state revenues to any political subdivision whose property tax revenues areTeduced because of an exemption, abatement, or other general law relating to primary residences or tangible personal property. . and 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 DIEM AS PROVIDED BY LAW; AND PROVIDING AN k) The Legislature may provide by law for the exemption from taxation 'or abatement of taxes. In whole or in part, of homes, homesteads, and residences and tangible personal property , not to exeecd $2,909 primary In AGAINSTD COMPLETE TEXT OF COMPENSATION OF LEGISLATORS 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? ; 4 COMPENSATION OF LEGISLATORS In each county of this State, there shall be a County Board of Equalization consisting of the Board of County Commissioners of said county. The County Boards of Equalization shall adjust and equalize the valuation and assessment of the real and personal property within their respective counties subject to such regulation and control by the State Tax Commission as may be prescribed by law. The State Tax Commission and the County Boards of Equalization shall each have such other powers as may be prescribed by the Legislature. (g) Tangible personal property present in Utah on January 1, m., held for sale in the ordinary course of business and which constitutes the inventory of any retailer, or wholesaler or manufacturer of farmer roe livestock raiser may be deemed for purposes of ad valorem property taxation to be exempted. , 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. There shall be a State Tax Commission consisting of four members, not more than two of whom shall belong to the same political party. The members of the Commission shall be appointed by the Governor, by and with the consent of the Senate, for such terms of office as 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 and adjust and equalize the valuation and assessment of property among the several counties. It shall have such other powers of original assessment as the Legislature may provide. Under such regulations in such cases and within such limitations as the Legislature may prescribe, it shall review proposed bond issues, revise the tax levies of local governmental units, and equalize the assessment and valuation of property within the counties. The duties imposed upon the State Board of Equalization by the Constitution and Laws of this State shall be performed by the State Tax Commission. Sec. (c) Property owned by a nonprofit entity which is used for religious, charitable, hospital, educational, employee representation, or welfare purposes; generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for irrigation purposes on lands in the State of Utah, may be exempted from taxation to the extent that such property is used for such purposes. These exemptions shall accrue to the benefit of the users of water so pumped under such regulations as the Legislature may prescribe. 4 corporations or persons in this State, or doing business be shall herein, 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. Sec. Constitution f 1 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. - (l) Power plants, power transmission lines and other property used for State6-portio- 3, The Legislature shall prohibit: 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. (a) The property of the state, counties, cities, towns, school districts, municipal corporations and public libraries lots with the buildings thereon U9cd exclusively for cither religious worship or charitable purposes, and places, , of the It is proposed to amend Article XVI, Sec. (1 ) The employment of women, or of children under the age of fourteen years, in underground mines. (2) The involuntary contracting of convict labor. The labor of convicts outside prison grounds, except in public works under the direct control of the State. ) k3) The political and commercial control of employees. of the revenue necessary the operation and maintenance of such minimum school program shall be raised by a state property tax levy and the remainder thereof shah be raised from other State sources, The Legislature shall determine by law the method of allocation of the States contribution to the various school districts. (2) The following are property tax exemptions: ; 3. 1 Sec. 2. Cl) All tangible property in the state, not exempt under the laws of i 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. four-tenth- Sec. I, The fiscal year shall begin on the first day of January, unless changed by the Legislature. ; Section 1. Utah, to read: 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 of the total eest-of contribute not more than 75 operation and maintenance of a minimum school program in the State as such program shall from time to time be determined upon by the Legislature, j Section 1. It is proposed to amend Article XIII of the Constitution of State of Utah to read : ' two-third- 5. Not more than 75 of all s Be it resolved by the Legislature of the State of Utah, members elected to each of two houses voting in favor thereoF 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. THIS RESOLUTION PROPOSES TO AMEND ARTICLE XIII, SECTIONS 3; t4 7 AND 12 OF THE CONSTITUTION OF THE STATE OF UTAH; REPEALS ARTICLE VI, SECTION 23, OF THE UONSTITUTION OF THE STATE OF UTAH ; AND REPEALS AND )yiTflGRAW 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 resolved by the Legislature of the State of Utah, two-thirmembers elected to each of the two houses voting in favor thereof : WOMEN WORKING IN UNDERGROUND MINES. subdivisions. . ' PROGRAMS, AND REHABILITATION PROGRAMS FOR PRISONERS, AND TO REMOVE PROHIBITION AGAINST THE MIT ON STATE SUPPORT OF THE MINIMUM SCHOOL 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. , CONSTITUTION OF UTAH, TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS, RESTITUTION The Legislature shall not impose taxes for the purpose of any county, city, town or other municipal corporation, but may, by law, vest in 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 Sec. Page 4 Messenger - Enterprise, Thursday, October 16, 1980 1 1 D XVI, SEC. 3, 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 |