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Show tions, defend the State, or assist States in time of war. in f21Nothwithstandingany 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 mayj prescribe exemptions or modifications to any such j provision. ' 31 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. L. Sec. 2 of this Constitution. se Sec. 13. The proceeds from the imposition of L or education driver other tax, registration fee, tax, charge related to the operation of any motor vehicle upon p any public highway in this state, and the proceeds from the 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: defending the United J 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. 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 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. any?--licen- (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 administrative costs necessarily incurred for said purposes. (2) The administration of a driver education program. (3) The enforcement of state motor vehicle and traffic - 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. Sec. 12. (JJ Nothing in this Constitution shall be construed to prevent the Legislature from providing a stamp tax, or a tax based on income, occupation, licenses fatj 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 this section. i J . laws. (4) Tourists and publicity expense in any single biennium not in excess of the lesser of the following: (aj .5 per cent of the total biennial revenues from motor fud taxes, or (b) an amount equal to the biennium. Section 2. Article VI, Sec. 23, of the Constitution of Utah is repealed. Section 3. The Lieutenant Governor 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 4. If approved by the electors of the state, the amendment proposed by this joint resolution shall take effect on January 1, 1983. 1959-196- ' 1 12- t i |