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Show Thursday, October 9, THE NEWS kk?J.N,GTHE special metalliferous mines or mining claims; both placer and rock in place, shall be assessed as the Legislature shall provide; f 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 otheir than mining purposes, shall be assessed as other tangible property. AND DISTRICTS, Sec. legislature to exclude certain property located outside its 25,9RTAIN and properties-D- rights rXJ22i?wFOR EXEMPTION from taxation WATER-RELATE- D of certain for charitable religious, P L0 Y E E REPRESENTATION, or used ?RiRVRR0SES; vptSinE!M livestock from the limit on DISABLED the PROVIDING THAT EXEMPTING xJatingF0R EXEMPTIONS; IDE RESIDENCES AND PRIM AR A THE EXEMPTIONS CONSTITUTION OF UTAH, TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS, RESTITUTION PROGRAMS, AND REHABILITATION PROGRAMS FOR AGAINST AND TO REMOVE PROHIBITION PRISONERS, WOMEN WORKING IN UNDERGROUND MINES. 4. All 1 OROGRAPHIC boundaries from exemption from TAXATION; CLARIFYING THE EXEMPTION FROM TAXATION thf OF TANGIBLE PERSONAL PROCEDURE WHERE THE PRvidE a REIMBURSEMENT TO OF THE STATE FOR REDUCED T?5PISTvTe?,oRXENUES: Removing CERTAIN INCOME PR0VISI0NS FR0M THE LEGISLATIVE ARTICLE AND REVENUE AND TAXATION ARTICLE; ELIMINATING OUTDATED LANGUAGE; REMOVING THE kI2InAN.STATE SUPPORT OF THE MINIMUM SCHOOL ds Section 1. It is proposed to amend Article XVI, Sec. Utah, to read: Sec. 3. The Legislature shall prohibit: 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. provide. Sec. 7. The rate of taxation on tangible property shall not exceed on each dollar of valuation, two mills for general State purposes, 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 contribute not more than 76 of the total cost of operation and maintenance of a minimum school program in the State as such program shall from time to time bo determined upon by the Legislature: This will appear on the ballot summarized as follows : hs 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. Section of all : It is proposed to amend Article XIII of the Constitution of the State of Utah to read: Sec. 1. The fiscal year shall begin on the first day of January, unless changed by the Legislature. Sec. 2 (1) 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 provided by law. are property tax exemptions: (a) The property of the state, counties, eities.towns, school districts, municipal corporations and public libraries lots with the buildings thereon used exclusively fop cither religious worship or ehoritnble purposes, and places. i (b) The property of counties, cities, towns, special districts, and all other political subdivisions of ttie 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 ; (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 shali be exempt from taxation.: and t (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 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. (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 nor livestock rniocr may be deemed for purposes of ad valorem property taxation to be exempted. (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 exempted from taxation to the extent taxed so long-athat they shall be owned and used exclusively for such purposes. sl PROPOSITION NO. 4 COMPENSATION OF LEGISLATORS 1 e of the Statco portion of necessary to finance the operation and maintenance of such minimum school program 6hall be raised by a state property tax levy and the remainder thereof shall 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. f 1. (2) Hie following Conatituttoa of Sec. 6. An accurate statement of the receipts and expenditures of the published annually in such manner as the RESOLUTION FOR THREE RESOLUTIONS PASSED AT THE GENERAL SESSION OF THE 43RD LEGISLATURE; AND PROVIDING AN EFFECTIVE DATE. two-thir- 3, aB (1) The employment of women, or of 1 children under the age of fourteen years, in underground mines. (2) The involuntary contracting of convict labor. of conviets outoide prison grounds, except In public worto under the dlreet control of the State. 1 The political and commercial control of employees. odaGkm?!LMAKING CERTAIN CHANGES IN THE public moneys, shall be 25GANIZATION 0F THIS ARTICLE; SUBSTITUTING THIS Legislature may Be it resolved by the Legislature of the State of Utah, members elected to each of the two houses voting in favor thereof of Be it resolved by the Legislature of the State of Utah, two-thirmembers elected to each of two houses voting In favor thereof : Sec. 5. The Legislature shall not impose taxes for the purpose of any vest in county, city, town or other municipal corporation, but may, 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 subdivisions! by-la- SUBDIVISIONS Thursday, October 9, ISM THE SUN 1980 Not more than 75 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. 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. 9. No appropriation shall be made, or any expenditure authorized by the Legislatue, 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. 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 County Boards of Equalization shall each have such other powers as may be prescribed by the Legislature. AGAINSTD FORD COMPLETE TEXT OF COMPENSATION OF LEGISLATORS 1980 BUDGET SESSION OF THE BUDGET SESSION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICLE VI, SECTION 9, CONSTITUTION OF UTAH; SALARIES SHALL BE PROVIDING THAT LEGISLATIVE ADJUSTED TO $40 PER DIEM AND EXPENSES UP TO $40 PER AN DIEM AS PROVIDED BY LAW; AND PROVIDING EFFECTIVE DATE. A JOINT RESOLUTION Be it resolved by the Legislature of the State of Utah, two-thirmembers elected to each of the two houses voting in favor thereoff ds Section 1. It is proposed to amend Article VI, Section of Utah, to read: 9 of all of the Constitution Sec. 9. The members of the Legislature shall receive compensation of 1 up to $40 per $25l$40 per diem while actually in session, expenses of I diem while actually in session, and mileage as provided by law: provided that such compensation shall commence July 1, 181and mileage as 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 shaU 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? Sec. 12. (1) Nothing in this Constitution shall be construed to prevent the Legislature from providing a stamp tax or a tax based on income, occupation, licenses, eel franchises, or other tax provided by law. The Legislature may provide for deductions, exemptions, or offsets on any tax baaed upon income, occupation. licenses, franchises, or other tax as provided by law pursuant to this section. FORD AGAINSTD COMPLETE TEXT OF ELIMINATION OF THE STATE SALES TAX ON FOOD (i) Power plants, power transmission lines and other property used for 2. Notwithstanding any provision of this Constitution, the Legislature, in generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for irrigation purposes on lands in the any law imposing income taxes, may define the amount on. in respect to7 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 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 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. Legislature may prescribe. 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. (j) The taxes of the indigent poor may be remitted or abated at such 3. All revenue received from taxes on income or from taxes on intangible times and in such manner as may be provided by law. property shall be allocated to the support of the public school system as Section 1. Section Utah Code Annotated 1953, as amended through the laws of Utah 1977, is 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. Chapter $ and Chapter 26. Utah Code Annotated 1953 as amended. 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 ail food for human consumption which is eligible ToF purchase with food coupons issued by the United States Department of Agriculture under regulations in effect on January l, 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 Ifood'does hot mean food normally prepared for immediate consumption on or off the premises of the retailer, nor does it include food sold througiTa vending machine, except as otherwise provided in Section N (IQ The Legislature may provide by law for the exemption from taxation or abatement of taxes. In whole or in part, of homes, homesteads, andl primary residences and tangible personaiproperty , not to exceed $2;000 in value for homes, homesteads, and all household furnishings, furniture, and equipment used exclusively by the owner thereof at his place of abode In 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 are reduced because of an exemption, abatement, or other general law relating to primary residences or tangible personal property. (1) Property not to oxoeod $3,000 in value, 1 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. defined in Article X. Sec. 2 of this Constitution! 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: (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. 59-15- -4 2, 59-15- Be It Enacted By The Legislature Of The State Of Utah ; 4, 2, 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 may be subject to taxation pursuant to Title 11, Chapter 9, and Chapter 20, Utah code Annotated 1953 asafnenaed. 6, (3) The enforcement of state motor vehicle and traffic laws. 2. (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 the Legislature may provide, but if taxed as property the income therefrom shali not exceed five mills on each dollar of valuation. i (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 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. Sec. 3. 1 The Legislature shall provide by law a uniform and equal rate of assessment and taxation 1 on all tangible property in the state according to its value in money f raadl.The Legislature shall prescribe by law such regulations provisons as shall secure a just valuation for luxation of such property, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its tangible property! provided that the Legislature may determine the manner and extent of EHtogaeelent4lveeteefc-and-tive6teekeing4e44erelaiyitw-tee4iee- (2) Land used for agricultural purposes may, as the Legislature prescribes, be assessed according to its value for agricultural use without other purposes. Intangible property regard to the value it may have for mny hr tnirrd in mrh may Itn mnmptml from taxation 1an property nr it nwmM PwmriAwt Hint " mannrr ap'lnhira a "r If intangiUlT j yh- " iiTui mi mali dollar of valuation. When exempted from taxation as tniraH tn eK11 property, tti-- tnTrrKtt thr riimr m mnemosi hut irhm taxed try thr ntntr itfTUtah nn prttprrty. -y Ihcrrfrnm nhnll mrt nTtir ti. m-"r dndurtiimn. t11 tax Immmn mini pomnnnl not mood nix pciroont of nnt Inrmmn Nn imrintt taw rate h tinri wpim Innrmr Th hh.iim shall mrtmod fnur imrtmt tf tn,rn1-n- t IWWM l nnntniniTl for taxrx frr rf mmA an 10T7 ehall hr rffrrtirnnt! by a vote of the majority of the members elected to cadi houoe of the Iirginlntinr Ail l "K,11 nll'vnatni tn mpfwuri intangtlrtr r 1 system no nrifinrd in Artirif X fiirtttrn a irf - r""' 1 mr -p- 4-1- 1 tw rp"y t, tr (4) Tourists and publicity expense in any single biennium not in excess of the lesser of the following: (a) .5 per cent of the total biennial revenues from motor fuel taxes, or (b) an amount equal to the 1959-196- 1 biennium. Section 4. This act shall take effect pursuant to Section Annotated 1953. Section 2. Article VI, Sec. 23, 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. This will appear on the ballot summarized as follows : PROPOSITION NO. 3 LABOR ARTICLE REVISION AGAINSTD COMPLETE TEXT OF PRISONER WORK RELEASE AMENDMENT 1979 GENERAL SESSION A JOINT RESOLUTION OF THE 43RD LEGISLATURE OF THE STATE OF UTAH PROPOSING TO AMEND ARTICLE XVI, SEC. 3, Utah Code PROPOSAL B INITIATIVE TAX LIMITATION ACT Should a law be adopted which would: Limit taxes on real property to 1 of market value: establish 1977 assessors as market valuation value, except appraised value shad county be the market value of property purchased, constructed or transferred after 1977 ; limit annual inflationary increases in market value to 1. 2. vote of legislature to increase state taxes; prohibit Require two-thirnew ad valorem, sales or transaction taxes on real property. 2. counties, cities and special districts with electors to impose special taxes except on real property. 3. Authorize two-thir- vote of AGAINSTD FORD Shall Article XVI, Section 3 of the State Constitution 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. FORD 20-11- -5 THE COMPLETE TEXT OF TAX LIMITATION ACT REAL PROPERTY TO 1 OF PREVIOUSLY VALUE EXCEPT TO PAY INDEBTEDNESS APPROVED BY VOTERS. ESTABLISHING 1977 ASSESSED VALUE OF PROPERTY FOR TAX PURPOSES. LIMITING AN ACT LIMITING AD VALOREM ON ANNUAL INCREASES IN VALUE. PROVIDING FOR AFTER SALE. TRANSFER. OR REQUIRING 23 VOTE OF LEGISLATURE TO REASSESSMENT CONSTRUCTION, ENACT ANY CHANGE IN STATE TAXES DESIGNED TO |