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Show COUNTIES, ALLOWING TOWNS, SPECIAL DISTRICTS AND LEGISLATURE TO EXCLUDE CERTAIN PROPERTY LOCATED OUTSIDE ITS CITIES, the PUBLICLY-OWNE- GEOGRAPHIC Sec. 4. All metalliferous mines or mining claims; both placer and rock in place, shall be assessed as the Legislature shall provide; provkied, iut. 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 I, 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 m 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 I BOUNDARIES FROM EXEMPTION FROM TAXATION; CLARIFYING THE EXEMPTION FROM TAXATION FOR CERTAIN WATER RELATED RIGHTS AND PROPERTIES' PROVIDING FOR EXEMPTION FROM TAXATION OF CERTAIN PROPERTY USED FOR RELIGIOUS, CHARITABLE EDUCATIONAL, EMPLOYEE REPRESENTATION, OR WELFARE PURPOSES; EXEMPTING LIVESTOCK FROM THE ,y0REM TAX; ELIMINATING THE LIMIT ON DISABLED VETERANS EXEMPTIONS; PROVIDING THAT THE LEGISLATURE MAY PROVIDE FOR THE EXEMPTIONS OF PRIMARY RESIDENCES AND TANGIBLE PERSONAL PROPERTY AND PROVIDING A PROCEDURE WHERE THE LEGISLATURE MAY PROVIDE A REIMBURSEMENT TO POLITICAL SUBDIVISIONS PROPERTY TAX OF THE STATE FOR REDUCED REVENUES; REMOVING CERTAIN INCOME subdivisions. " accurate statement of the receipts and expenditures of the shall be published annually in such manner as the moneys, public Legislature may provide. Sec. 6. An 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. 2. (1J 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 providecTby law. : (a) The property of the state, counties, cities, towns, school districts, municipal corporations and public libraries buiidmgs tAllinl ' mrrrtm trauu trxtiusi purposes, and places. 1 a.... ( b ) The property of counties, cities, towns, special districts, and all other political subdivisions of thestate, except That to The extent and m the manner provided by theXegislature the property of a county, city, town, special district, or other political subdivision of the state locate? outside of its geographic boundaries may be subject to the ad valorem property tax; 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. 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. 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; (d) Places of burial not held or used for private or corporate benefit 1: and (e) Livestock held in It the state. U 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 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. 11. 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 Boards of Equalization shall each have such other powers as (h) Water rights, ditches, canals, reservoirs, power plants, pumping mayCounty be prescribed by the Legislature. 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 individuals or corporations, or the individual members thereof, shall I net from providing a stamp tax, or a tax based on income, Legislature to extent from be the taxation so taxed long as) exempted licenses, (erl franchises, or other tax provided by law. The occupation, that they shall be owned and used Legislature may provide for deductions, exemptions, or offsets on anylax 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 thlssection. generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for irrigation purposes on lands in the (2)- Notwithstanding any provision of this Constitution, the Legislature, State of Utah, may be exempted from taxation to the extent that such in any law imposinglncome taxes, may define the amount on, in respect to, 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 benefit of the users of water so pumped under such regulations as the provision of the laws of the United States as the same may be or become Legislature may prescribe. effective at any time or from time to time and may prescribe exemptions or modifications to any such provision. (jj The taxes of the indigent poor may be remitted or abated at such times and in such manner as may be provided by law. (3)- All revenue received from taxes on income or from taxes on property shall be allocated to the support of the public school intangible JcJ The Legislature may provide by law for the exemption from taxation defined in Article X, Sec. 2 of this Constitution. as system or abatement of taxes, in whole or in part, off primary residences and tangible personal property I 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 highw ;iy in this state, and the proceeds from The Legislature may of any excise tax on gasoline or other liquid motor fuel used the slate to from revenues any for imposition such general provide by law for reimbursement vehicles, except for statutory refunds and adjustments propelling political subdivision whose property tax revenues are reduced because of allowed thereunder and for costs of collection and administration, shall be an exemption, abatement, or other general law relating to primary used exclusively for highway purposes as follows: residences or tangible personal property. (1) The construction, improvement, repair and maintenance of city D Property $3,000 in value? owned by disabled persons streets, county roads, and state highways, including but not restricted to who served in any war in the military service of the United States or of the for taken for or damaged by rights of way, and for the payment state of Utah and by the unmarried widows and minor orphans of such administrativeproperty incurred for said purposes. costs necessarily disabled persons or of persons who w hile serving in the military service of in killed action or as a were of died Utah the United States or the state 2 The administration of a driver education program result of such service may be exempted as the Legislature may provide. 3 The enforcement of state motor vehicle and traffic laws. (m) Intangible property may be exempted from taxation as property or it may be taxed as property n such manner and to such extent as the 4 Tourists and publicity expense in any single biennium not in excess of Legislature may provide, but if taxed as property the income therefrom the lesser of the following: 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 i a .5 per cent of the total biennial revenues from motor fuel taxes, or valuation. biennium. (b) an amount equal to the (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, to the of and such interest annual debt, the to pay principal sufficient pay 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. (JJ The Legislature shall provide by law a uniform and equal rate withdrawn in their entireties from the next general elections, and the on all tangible property in the state secretary of state is directed in lieu thereof to submit the proposed of assessment Legislature shall prescribe by amendment provided for by this joint resolution to the electors of the State according to its value in money law such regulations provisons as sfiainiecure a just valuation for of Utah at the next general election in the manner provided by law. taxation of such property, ISTlTiaTevery person and corporation shall pay a 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 It proposed by this joint resolution shall take effect on January 1, 1981. JaJw used 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 livestock raiser may be deemed for purposes of ad valorem property taxation to be exempted. (jgJ r-- 1 I ) w . . r . 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. 1 This will appear on the ballot summarized as follow s: 980 Page PROPOSITION NO. 7 4 ( ) ( ) ( ) . AGAINST FOR COMPLETE TEXT OF COMPENSATION OF LEGISLATORS 19X0 BUDGET SESSION JOINT RESOLUTION OF THE BUDGET SESSION OF THE 43RD A LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICLE VI, SECTION 9, CONSTITUTION OF UTAH; SALARIES SHALL BE THAT LEGISLATIVE PROVIDING ADJUSTED TO $40 PER DIEM AND EXPENSES UP TO $40 PER AN AND PROVIDING DIEM AS PROVIDED BY LAW; EFFECTIVE DATE. resolvedly the Legislature of the State of Utah, members elected To each of the two houses voting in favorThereof. Be it two-third- Section of 1. It is proposed to amend Article VI, Section 9 of s j)f all the Constitution Utah, to read: See. 9. The members of the Legislature shall receive compensation of $25 $40 per diem while actually in session, expenses of $f5 up to $40 per diem while actually in session, and mileage as provided by law; provided I 1 ! that such compensation shall commence July 1. 1981 as and-milea- ge 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 take effect January 1, 1981. INITIATIVE of this state, this amendment shall 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? FOR against: COMPLETE TEXT OF ELIMIN ATION 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. 4 Be It Enacted By The Legislature Of The State Of Utah ; Utah Code Annotated 1953. as amended through Section 1. Section the laws of Utah 1977, is amended by adding the following sentence to Utah Code subsection (A), the sale of food as defined in section Annotated, shall not be subject to the tax by the State of Utah how ever food may be subject to taxation pursuant to Title Chapter 9 and Chapter d20,TJtah Code AnnotaTedl953 as amendeL 1 1 . 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 foodcoupons issuedTv the Trriited"States Department of Agriculture under regulations in effect on January 1, 1977 regardless of whether the retailertrom wTiom the food is purchased or the purchaser participates in the food slamp program. As used inTTns section, the term food does not mean food normally prepared for immediate consumption on or off the premises of the retailer,' nor does it mclude food sold through a vending machine, except as otherw ise provided in Section " 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; how everlTood may De subject to taxation pursuant to Title 11, Chapter 9, and Chapter TO.Xlah Code Annotated 1953 2, as amended. ) 1959-19G- I Section 4. This act shall take effect pursuant to Section Annotated Utah Code 1953. INITIATIVE PROPOSAL B TAX LIMITATION ACT and-taxa- tkm Should a law be adopted which would: 1 tr. i Knm on Wf lAn nAnciimnl nrn ITvlllluff mtttttpt TT7T This will appear (2J Land used for agricultural purposes may, as the Legislature prescribes, be assessed according to its value for agricultural use without y regard to the value it may have for other purposes. bedaxed be exempted J J J the ballot summarized as follows: 3 LABOR ARTICLE REVISION " alse-4e-tex- ed 3 vote of legislature to increase state taxes; prohibit Require valorem, sales or transaction taxes on real property. two-third- s new ad Authorize counties, cities and special districts with electors to impose special taxes except on real property. 3. 6halUbef feetive ant tUJ anuary4r4937rand tbereaftarwrtiFehaftgedfeyJa AGAINSTD 1979 w-- GENER AL SESSION ian- - yaha 4 aystom as defined in Art iele-- ted to A U r&eetkmJSof tWsCenftt Button. 1 two-third- s vote of AGAINSTD of the State Constitution COMPLETE TEXT OF PRISONER WORK RELEASE AMENDMENT ible-prop- ert 2. 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. Shall Article XVI, Section FORD tn4 a ng 2. FORD propertyrThe taxable income therefrom shall belaxed under any tax based Ot on PROPOSITION NO. Untangible-properly-ma- therefrom-shall-T- of market value; establish 1977 1. Limit taxes on real property to 1 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 alue to 1 manneMndf - i Shall Article VI, Section 9 of the State Constitution he amended to compensate members of the legislature $10 per day (while actually in session), and reimburse expenses of up to $10 per day and mileage as provided by law. Sec. 1. The fiscal year shall begin on the first day of January, unless changed by the Legislature. Jbe The employment of women, or of children under the age of fourteen in underground mines. (2) The involuntary contracting of convict labor. The lalxir of eon vieto outside prison grounds, except in public works UfHlef tbedtreet eontrol of the St ate 41:3) The political and commercial control of employees. ( COMPENSATION OF LEGISI.ATOI1S law the method of allocation of the State's contribution to the various school districts. lets-wttk-- : years, four-tenth- Section 1. It is proposed to amend Article XIII of the Constitution of State of Utah to read: 1 The Legislature shall prohibit 24, : The following are property tax exemptions 3. Constitution of 3, 7. Be it resolved by the Legislature of the State of Utah, twojhirds of all members electeato each of IRe two houses voting in favor thereof ) Section 1. It is proposed to amend Article XVI, Sec. Utah, to read: 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. I The Slate shall Sec. 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. 2 two-third- s Sec. The Legislature shall not impose taxes for the purpose of any Sec. 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 m this Constitution, political subdivisions may share Iheir tax and ether revenues with other political 5. of all Be it resolved by the Legislature of the State of Utah, members elected to each of two houses voting in favor thereof tangible property. TAX PROVISIONS FROM THE LEGISLATIVE ARTICLE AND PLAdNG IT IN THE REVENUE AND TAXATION ARTICLE' ELIMINATING OUTDATED LANGUAGE; REMOVING THE LIMIT ON STATE SUPPORT OF THE MINIMUM SCHOOL PROGRAM; MAKING CERTAIN CHANGES IN THE ORGANIZATION OF THIS ARTICLE; SUBSTITUTING RESOLUTION FOR THREE RESOLUTIONS PASSED AT GENERAL SESSION OF THE 4:iRD LEGISLATURE' PROVIDING AN EFFECTIVE DATE ( CONSTITUTION OF UTAH, TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS, RESTITUTION FOR PROGRAMS, AND REHABILITATION PROGRAMS AGAINST AND TO REMOVE PROHIBITION PRISONERS, WOMEN WORKING IN UNDERGROUND MINES. I JOINT RESOLUTION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICLE XVI, SEC. 3, THE COMPLETE TEXT ( )F TAX LIMITATION ACT AD VALOREM ON REAL PROPERTY TO OF PREVIOUSLY EXCEPT TO PAY INDEBTEDNESS APPROVED BY VOTERS. ESTABLISHING 1977 ASSESSED VALUE OF PROPERTY FOR TAX PURPOSES. LIMITING IN VALUE. PROVIDING FOR ANNUAL INCREASES REASSESSMENT AFTER SALE, TRANSFER, OR CONSTRUCTION. REQUIRING 23 VOTE OF LEGISLATURE TO AN ACT LIMITING 1 VALUE ENACT ANY CHANGE IN STATE TAXES DESIGNED TO |