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Hit-fij.Vi4t4 It; t j ttiMttst !tMi ti:ji tiuif ) f v Me tm 1 ia 4 )mi r. r i H a if ti c t TU tM M kMlUii, 4M Mirtf tt- MHfiUt u I ttltit'. it it li't a..r, nf M I.Uf i tf & ti I Tm J if): Mi fiVJiMtititeA, M ;v4 0 if it lit 1st ICe AC S'' ii; if ti fias ti r t I fM.; Ifust-- j si uti At ! m sin! m t" tSt Mmttar tt !'ar MtUi) ijxinn Ijs'tes etl.M i ejSll it M Asi I f r in; tMft I r Ai'ii '.e Ak It 4 tin: t .t'. I it J l tf u uA M ti ei ItAH I HI It's AHfJi t M;ttttiA - u, 1 J? AiaAikA titK I s?.ciia tt tk IKOIOSITION NO.-- I ., it ?! nMnni. wet it rtpil-iiiA tiAit amh-- h its am iwUirbw knt Abwtf' iiuk" A A.l tAitm "k n n ami n im mu fcv tee taitisMiAtM iijii ACM h i iwcA iKiikaiiK it A ttufcuxnebii ixAmt J COMIKNS TION or MIOISIATUIIS t, M lilt .! -- 1A cr im: l:Ul MAtU'l: t f tH. r t f Alt AM) tMJ tAttA t ! l Wf tiui mti; It flitt Aiiu It iallidl 9 bf lie Nie fillUti I I I 4 tt fH 4 i tf ,11-A- ii 1 1 - ? luntl'ktn 1 Illti s 4 -- . 1 -- l.,t 1 :ien . Ahtiitt-tttttiNUi- i A l i -- d 1 5 , 1,1 1 1 1- v 1 1 il: i' !m - 1 3. t'-- f;-,- nt A s. . Sri U I ,':(: ftUA ti - :- Tte tHSir4l) IJet l I I 111 Jilvie A4U I :! (4 it tl P tfilt, a4 eirirrrrly (rt Ifr-ad-- ete, if M a, pvMiC (, H fk ngkovitene-dk- p k I ja-fl- -- ijM-- -- . I i li ?t4a 4 If 1 rijff i A of burial not held or 1; I 1 - f A 11 f - !lct uvd for privAte or corporate benefii 8"? 1 7 l.iveMocIi held fn jie Male ;:r J I ) i.a4 Uarteactnrckol PA Abrtttiy If ritrrt If Ida! U fktfi-'-- Of ! fif-rtv- J fu!J pMtt k tiAi!fi4 I-'- - u it M14 m !, li If - -- 4 t!!xf letutil, lit ftlftbn 9I14 I) U, 4 It itiHi OMreftL (4 k iWii a! - A- M-- -t tti-i-i f tf I 1 JWl A tf THK hunOT fhMlQff TtfC l:R3 UCtsUTthi: if THE STATE tE tint thcfMsjnO AWf.M) AHTJCU; M, SHTJUM t, (XiSsttUTlzS tr CTAtt, I liaUtJtSO THAT 14 UtsLATIlE SiLAhtlS SlllU, bti JOIST yr! Ug !i!uft III, IM Mrtej r If 14 fijl l,Kh Appropmixofl Of UIECTUECATE. Be H Src ic There shall be a State Tax Commission cowwirg of four mrmbert, w more than two of whoa sf a? belong (0 the same political party. The members of the Comswion shall be appointed by the Cos rmor, by and w tth the consent of oe Senate, for such term of of .'ice as may be pros ided by Uw, The State Tax Cemmissiafl shall administer and supers t the tax la 1 of the Slate, It dull assess mines and public utilities and adjust and equatue the vatuatsca and assessment of properly among the seseral counlies. It shall hate such other powers of original assessment at the Legislature may preside. Under such regulations in 1959-196- 1 Sti'e t4VuK v? i ti fak o totf ifitfil read. CcassJJutlean See. 9, The members of the LegMatur shaU receive comprr.iatje of s per diem w bile actually in setswn, ttftw-- of ii vp to t w per tt) H w hue at and tn miieae ish tv ta ;p ro pros seuicm, setuahy dm I I I tnatturh (ofnpef!a'ion PVVbW shall comn.rftc bf J,!y 171 H 1 ( 4 Afm l The secretary of slate is directed to submit this proposed Sec I ion amendment to the electors of the State of Utah at the next genrral tlrdico In the manner provided by law. Section J. If approved by the electors of this stale, this amendment than OTJ ue; S Artle M. Settwn f of If Sectioo I, It Is propwed lo mrn of Utah, to J i restked bv the txegsjaf of rtr. 'r-- j fo n h of tSc t fncmla-- 19, rf TO AWtitrflTOlMl) Hti!) M ASOEM) Sft StPTOlkS ITanft hem as ihauoti) 8V laa; asu ingiuisa . . such cases and w uhin such limitations! the Legislature may prescribe, it Tangible prnonal property present In Utah on January I, m . which shall review proposed bond issues, revise the tax levies of local U held for tale or processing and which Is shipped lo final destination the assessment and valuailon of outside this state within twelve months may be deemed by law 10 have governmental units, and equalize within the counties. The duties Imposed upon the State Board of property In no situs Utah for purposes of ad valorem property taxation and acquired by the Constitution and Laws of this State shall be performed may be exempted by law from such taxation, whether manufactured, equalization the State Tax Commission. by w w or or or state. othcrw uhtn ise ithout the processed produced originating In each county of this State, tkre shall be a County Board of fg) Tangible personal property present in Utah on January 1, m., held for sate in the ordinary course of business and which constitutes the Equalization consisting of the Board of County Commissioners of said county. The County Board of Equation shall adjust and equaltze the Inventory of any retailer, or wholesaler or manufacturer of farmer valuation and assessment of the era! ant personal property within their Jttc4odt-sat- M j may be deemed for purposes of ad valorem property respective counties subject to such regulation and control by the State Tax taxation to be exempted. Commission at may be prescribed by law. The Slate Tax Commission and the County Boards of Equalization shall each have such other powers as ihj Water rights, ditches, canals, reservoirs, power plants, pumping may be prescribed by the Legislature. ow ned and transmission flumes and used Individuals lines, pipes by plants, or corporations (or 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 (not from providing a stamp tax, or a tax based on Income, Legislature 1 be extent to from the taxation exempted licenses, fee) franchises, or other tax provided by law. The occupation, that they shall be owned and used etwSv5yjfor such purposes Legislature may provide for deductlonyexemplions, oroffsetson any tax fra'nchlses, or other tax as income. occup?ion7Iicenses. Power plants, power transmission lines and other property used for 5asedujK)n idea by Taw pursuant to this section. pros 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 any lawlmpostng income taxes, may definelhe amount on. In respect lo, jn property is used for such purposes. These exemptions shall accrue to the orby 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 tReUnited5tates 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. (j) 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 Intangible property shall be allocated to the support of the public school (kj The Legislature may provide by law for the' exemption from taxation system as defined fn Article X. Sec. 2 of this Constitution f In in or of taxes. whole or abatement of part, primary residences and Sec. 13. The proceeds from the Imposition of any license tax, registration n VuiUc ivp flOfiitb, iiuinubiujuti, unu aii nuubciiuiu iuiiiiuiiiik)! iuniuun,v education tax, or other charge related to the operation of any fee, r at thereof of his place abode motordriver and equipment used exclusiveiyby-theewnevehicle 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 provide by law for reimbursement from general state revenues to any for propelling such vehicles, except for statutory refunds and adjustments tax of revenues are reduced because political subdivision whose property 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 1 owned f not to exceed 3,000 by disabled persons () Property streets, county roads, and state highways, including but not restricted to of of States or United in the the service in war the served who any military for property 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 administrative costs necessarily incurred for said purposes. disabled persons or of persons who while serving in the military service of or in a died as were killed of action or Utah state the the United States (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 in such manner and to such extent as tlie (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 ( a ) .5 per cent of the total biennial revenues from motor fuel taxes, or valuation. biennium. (b) an amount equal to the (3j 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 of assessment t and taxation! on all tangible property in the state secretary of state is directed in lieu thereof to submit the proposed according to its value in money frond, The Legislature shall prescribe by amendment provided for by this joint resolution to the electors of the State 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 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 extent of proposed by this joint resolution shall take effect on January 1, 1981. provided that the Legislature may determine taxing transient livestock and livestock being fed for slaughter to be used C-- C A8 corporatsofii or pma in this State, or doing business shall t sutjert to laxatson for State, County. SchotJ. Municipal Of other p urpnw-s- , on the real and prn-'eaproperty owned or used by them w i:fn the Territorial hm.is of tf aiowy Irvyir if lax, $rc, f II ssoM hit,) 4 ft? rU!iee.4 bm-sn- IJMMVUM (tiijfiltiubt f4ttl fkiCAl JfSf Tfei M Affty l or ftprfid.iufri !e iviTtAi tntyfrrrtiafiLl, kfrtiij U iUlf, If flAM a Uffif Of Af. Of AHM CcfrlicJ flfafif.ljte W COMHATtTf Tbf nr Uf, eCft itMtiAl lAW H t lW FHiCi t Af il $f l) til ACMViTJ fsf t 4re&n frt tf Ml 1C-- f of r4)-- ie Alfaisa PB3 m fftf ! at w.txi:4 1 f ice tf rkrf....:.e iuie, Cjft ujr f e4 A fof M t) U,M t f la! H .I J fn. scH sfii-i- e. I4!r eArH3iklai.e c 'J Is? ;J ie tfrjiia'adi, A"olit !cM4 ttUia ptvpcii? ioi Alai teateertei. 1 ?' t A;jrV.i4 t4 PtSVe a 9 fi 4 s ; j Ur it tkwcoatarfy tedaent Amk.Ii fertwnteatel its: a4 5e lf. c r?l lo l1 di I t JIJTI! j d.ifd-r- ! A fl.drirtt Acdslla'lef lPTfepfejarfitfesijre f ef. loart, tfeial of I' r ih'r, Hrrjl loIS nlrtl J la ISe pii.iul ik'k-ij of ru! a r,4' rf ?k . r f f P e fjr t k!a''e Pa f f iff tfa'r ? ar? o. Vf f aj uU 'litl 6f o' ' rf i, 1 Mio At Ai inM.1 As J f il ta iipwi iorteml be uori irwte t ice pa'C-j- f fa bft 41 uboa Iftttit JiA, c U cA Itee alrote tet taaOksUteas jMJ Ar j f Itkuritc .(m1 Am 1 c treater ) raf. f If trrf m ? fcl ie tf tf f ICrrmte AiUte XHI J- le. IJfOMr ! .,- tVfr'.tetljinJfceiU'e.Mriettftb-cirta 5f - CW.iMkca, D 1 1 !c J Isli'r t, tf A j )l r e UJ I A- -- UtA m Pt Hst di if )rr :) c 14 AJf.rftt Wf &)l JAIlfMt fit - -- 'j - tllM kfai,lfr t tllelolc-:.- I, It It i- . r t-- tt Irs. ,! m-Jf-- ii-itfic- F n- -a i -- take effect January 1, 131. INITIATIVE PROPOSAL A ELIMINATION OFSTATE SALES TAX ON FOOD Shall the 4 state sales tax on food be eliminated except n food prepare d for Immediate consumptloo on or off the pre mle 1 of the retailer and on food sold through a vending machine at a price in earns of fifteen cents, while retaining the present county, city and low a local optioa to tax the sate of food? FORD AGA1NST3 COMPLETE TEXTOF 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 5 AND UTAH CODE ANNOTATED 1953, AS AMENDED THROUGH THE LAWS OF UTAH 1977. 59-1- Be It Enacted By The Legislature Section 1. Of The State Of Utah : Section Utah Code Annotated 1953, as amended through amended by adding the following sentence to 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. Chantprfi and Chanter c c 2o, Utah Code Annotated 1953 as amended. the laws of Utah 1977, is Section 2. Section Utah Code Annotated 1953, as amended through the laws of Utah 1977, ts 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 unaer regulations in etteef on January 1. 1977. reeardlessoT whether the retailer from whom the food is purchased or the purchaser in the food stamp program, as used in' this section: ffieTerm palpates food" does not mean food normally prepared for immeriiatP rnpinmption on or off the premises of the retailer, nor does it include food sold through a vending machine, except as otherwise provided in Section 3. Section Utah Code Annotated 1953, as amended the laws of Utah 1977, is amended by adding between the (irst andthrough second paragraph thereof the following paragraph: The sale of food as defined in Section Utah Code Annotated, shall beexempt from taxation under this aetpy the State of Utah; however, food may be subject to tayaHnn pursuant to Title 11, Chapter 9, and Chapter 20, Utah Code Annotated 1953 as amended. .Section Section 4. This act shall take effect pursuant to Section Annotated 1953. INITIATIVE Utah Code PROPOSAL B TAX LIMITATION ACT Should a law be adopted which would: 1 f- -r (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- manner and to ouch extent as the Legislature may provide Provided that-i- f 3hnll not exceed intangible property be taxed os property the This will appear on the ballot summarized as follows PROPOSITION NO. : 3 LABOR ARTICLE REVISION rote-thcrc- as When cxcmpted-from-taxatiShall Article XVI, Section 3 of the State Constitution be amended to five mill3 on each based remove the prohibition against the legislature establishing work release property, the taxable income therefrom shall be taxed under any taxincome-therefroon incomes, but when taxed by the state of Utoh as property the programs outside prison grounds for inmates, and to remove the shall not also be taxed provide prohibition of the employment of women in underground mines. exemptions, andor offsets on any tax based upon income. The AGAINSTD FORD . rates shall be graduated but the maximum rate shall-npersonal income-taexceed six percent of net income No excise tax rate based upon COMPLETE TEXT OF rate limitationsfour percent of net ineomc.-ThPRISONER WORK RELEASE AMENDMENT for taxes based on income and for taxes on intangible property-shal- l 1979 be effective until January i, 1937, and thereafter until changed by law SESSION of to each GENERAL the house elected members of the vote of a the majority by revenue received from taxes on income or from taxes Legislature:-Al- l property shall be allocated to the support of the public sehooi A JOINT RESOLUTION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICI.E XVI, SEC. 3, system as defined m Article X, Section 2 of this Constitution 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. vote of legislature to increase state taxes; prohibit Require new ad valorem, sales or transaction taxes on real property. 2. two-thir- 3. Authorize counties, cities and special districts with electors to impose special taxes except on real property. FORD two-thir- vote of AGAINSTD on doHar-of-vnluatio- - THE COMPLETE TEXT OF TAX LIMITATION ACT ot income-shail-exece- c herein-containe- d 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 1 1, tw |