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Show Thursday, October THE SUN T0WNS- SPECIAL DISTRICTS, AND T0 EXCLUDE CERTAIN Pitmtriv PROPERTY LOCATED OUTSIDE ITS BOUNDARIES FROM EXEMPTION FROM THE EXEMPTION FROM TAXATION pnn2SkV?llFYING ATE ELATED RIGHTS AND PROPERTIES; DRn EXEMPTION FROM TAXATION OF CERTAIN T?ES - S,LEGISLATURE TAyffm FnnrATXyAVSED F0R RELIGIOUS, CHARITABLE, OR REPRESENTATION, employee EVFSFVRP0SES; EXEMPTING LIVESTOCK FROM THE ELIMINATING THE LIMIT ON DISABLED ,VAi EXEMPTI0NS that the PROVIDING PROVIDE for the exemptions of RESIDENCES AND TANGIBLE PERSONAL koV MAY PROVIDING a procedure where the fFERTYAND MAY kr,AT.URE provide a reimbursement to ESklFICAL subdivisions of the state for reduced TAX REVENUES; REMOVING CERTAIN INCOME S?2P?TY TAX PROVISIONS FROM THE LEGISLATIVE ARTICLE AND THE REVENUE AND TAXATION ARTICLE; OUTDATED LANGUAGE; REMOVING THE .0N STATE SUPPORT OF THE MINIMUM SCHOOL F,,yjNG oPG,.M; making certain changes in the 25o.N,ItII,ON 0F TH1S ARTICLE; SUBSTITUTING THIS REE resolutions passed at the U.TI0N F0R SESSION OF THE 43RD AND 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 1 on the first The Legislature shall prohibit: COMPENSATION OF LEGISLATORS Shall Article VI, Section $40 to be amended to per day (while actually in $40 per day and mileage as AGAINSTD FORD COMPLETE TEXT OF COMPENSATION OF LEGISLATORS 1980 BUDGET SESSION 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 BY LAW; AND PROVIDING AN DIEM AS PROVIDED EFFECTIVE DATE. A Be it resolved by the Legislature of the State of Utah, members elected to each of the two houses voting in favor thereoIT two-thir- 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 (c) Property owned by a nonprofit entity which is used for religious, members, not more than two of whom shall belong to the same political charitable, hospital, educational, employee representation, or welfare party. The members of the Commission shall be appointed by the purposes; 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 (d) Places of burial not held or used for private or corporate benefit 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 tienj: and the several counties. It shall have such other powers of original in Livestock the state. held (e) assessment as the Legislature may provide. Under such regulations in such cases and within such limitations as the Legislature may prescribe, it (I) Tangible personal property present in Utah on January 1, m., which shall review proposed bond issues, revise the tax levies of local is held for sale or processing and which is shipped to final destination units, and equalize the assessment and valuation of governmental outside this state within twelve months may be deemed by law to have the counties. The duties within upon the State Board of property acquired qo situs in Utah for purposes of ad valorem property taxation and Equalization by the Constitution and Lawsimposed of this State shall be performed be law from such whether taxation, may manufactured, exempted by the State Tax Commission. processed or produced or otherwise originating within or without the state. by In each county of this State, there shall be a County Board of Tangible personal property present in Utah on January 1, m., held (j) consisting of the Board of County Commissioners of said Equalization for sale in the ordinary course of business and which constitutes the county. The County Boards of Equalization shall adjust and equalize the inventory of any retailer, or wholesaler or manufacturer of farmer valuation and assessment of the refl and personal property within their livestock raiser may be deemed for purposes of ad valorem property respective counties subject to such regulation and control by the State Tax to be taxation exempted. Commission as may be prescribed by law. The State Tax Commission and the County Boards of Equalization shall each have such other powers as (h) Water rights, ditches, canals, reservoirs, power plants, pumping may be prescribed by the Legislature. owned flumes used individuals and and by plants, transmission lines, pipes 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 net from providing a stamp tax, or a tax based on income, be separately taxed so long as be exempted from taxation to the extent Legislature licenses, occupation, franchises, or other tax provided by law. The that they shall be owned and used exclusively for such purposes. Legislature may provide for deductions, exemptions, or offsets on any tax based upon income, occupation, licenses, franchises, or other tax (i) Power plants, power transmission lines and other property used for by law pursuant to thissection. generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for irrigation purposes on lands in the Notwithstanding any provision of this Constitution, the Legislature, State of Utah, may be exempted from taxation to the extent that such in (2). law imposing income taxes, may define the amount on, in respect to7 any to property is used for such purposes. These exemptions shall accrue 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 Statesas 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. (jQ 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 (k) The Legislature may provide by law for the exemption from taxation system as defined ini Article X, Sec. 2 of this Constitution. or abatement of taxes, in whole or in part, of homes, homesteads, and to not exceed and $2,000 tangible personaTproperty , primary residences Sec. 13. The proceeds from the imposition of any license tax, registration in value for homes, homesteads? and all household furnishings, furniture, driver education tax, or other charge related to the operation of any fee, and equipment used exclusively by the owner thereof at his place of abode motor vehicle upon any public highway in this state, and the proceeds from in maintaining a home for himself and family. The Legislature may the of any excise tax on gasoline or other liquid motor fuel used imposition to any for provide by law for reimbursement from general state revenues such 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 (1) Property not to exceed $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 costs necessarily incurred for said purposes. 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 (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 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 (a) .5 per cent of the total biennial revenues from motor fuel taxes, or valuation. of the State Constitution provided by law. 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. 9 compensate members of the legislature session), and reimburse expenses of up 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. (b) The property of counties, cities, towns, special districts, and all other political subdivisions of the state, except that to the extent and in the manner provided by the Legislature the property of a countv. citv. town. special district, or other political subdivisionof the state located outside of its geographic boundaries may be subject to the ad valorem property tax ; : PROPOSITION NO. 4 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. - Constitution of This will appear on the ballot summarized as follows Not more than 75 of the States portion of the revenue nccoocary to finonec the operation and maintenance of such minimum school program (a) The property of the state, counties, cities, towns, 1 school districts, municipal corporations and public libraries lots with the buildings thereon U9cd exclusively for either religious worship or charitable purposes, and places, 1. It is proposed to amend Article Utah, to read: Section of of all VI, Section 9 of the Constitution See. 9. The members of the Legislature shall receive compensation of !$2&1$40 per diem while actually in session, expenses of $431 up to $40 per diem while actually in session, and mileage as provided by law; provided 11. that such compensation shall commence July 1, 1681 f an 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. 3, 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. f are property tax exemptions: of all 1 1 Sec, 2. (JJ 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. 11 ) Sec. 7. The rate of taxation on tangible property shall not exceed on each s dollar of valuation, two and 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, f The State shall of the total cost of operation and contribute not more than 75 day of January, unless Pag 16, 19M The employment of I women, or of 1 children under the age of fourteen years, in underground mines. (2) The involuntary contracting of convict labor. The labor of eonvicts outside prison grounds, except in publio works under the direct control of the State. f 4 ! (32 The political and commercial control of employees. ( 1 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. Section 1. It is proposed to amend Article XIII of the Constitution of State of Utah to read : (2) The following Section 1. It is proposed to amend Article XVI, Sec. Utah, to read: Sec. Sec. 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 subdivisions. of all two-third- Thursday, October two-third- four-tenth- Be it resolved by the Legislature of the State of Utah, s members elected to each of the two houses voting in favor thereof: THE NEWS ll s Be it resolved by the Legislature of the State of Utah, members elected to each of two houses voting in favor thereof? 5. THIS RESOLUTION PROPOSES TO AMEND ARTICLE XIII, SECTIONS 3, 4 7, AND 12 OF THE CONSTITUTION OF THE STATE OF REPEALS ARTICLE VI, SECTION 23, OF THE f??TITUTI0N 0F 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. Sec. 1. The fiscal year shall begin changed by the Legislature. Page CONSTITUTION OF UTAH, TO REMOVE THE PROHIBITION AGAINST WORK RELEASE TYPE PROGRAMS, RESTITUTION PROGRAMS FOR PROGRAMS, AND REHABILITATION AGAINST AND TO REMOVE PROHIBITION PRISONERS, WOMEN WORKING IN UNDERGROUND MINES. 1 ' tangible property. LEGISLATURE; PROVIDING AN EFFECTIVE DATE. 16, 1980 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 , ivo-- i Shall the 4 state sales tax on food be eliminated except 'St food prepared for immediate consumption on or off the premises of theYCtailer and on food sold through a vending machine at a price in excess or fifteen cents, while retaining the present county, city and town local option to tax the sale of food? FORD AGAINSTD 1 COMPLETE TEXT OF 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 AND UTAH CODE ANNOTATED 1953, AS AMENDED THROUGH THE LAWS OF UTAH 1977. 6, , 1 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 to Utah Code subsection (A), the sale of food as defined in section Annotated, shalfnot be subject to the tax by the State of Utah; however, food may be subject to taxation pursuant to Title li, Chapter 9 and Chapter 20, 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 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 food 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 2, 59-li- 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 from taxation under Section Utah Code Annotated, shall be this act by the State of Utah; however, food exempt subject to taxation pursuant to Title 11, Chapter 9, and Chapter 2o, Utah Code Annotated 1953 as amended. 6, 2, : , (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 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 The Legislature shall prescribe by according to its value in money law such regulations provisons as shall secure a just valuation for taxation 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 livestock being fed for slaughter to be used taxing transient livestock and for human consumption . f:-a- 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 be exempted from taxation aB property or it may bo taxed in such manner and to Such extent dfi the Legislature may provide. Provided that-i- f intangible property be taxed os property the rate thereof shall not exceed five mills on each dollar of valuation. When exempted from taxation as property, the taxable income therefrom 6hall be taxed under any tax based on incomes, but when taxed by the otatc of Utah as property, the income therefrom 9hall not also be taxed. The Legislature may provide for deductions, exemptionn, andor offocto on ony tax based upon ineomc. The but-thmaximum rate shall personal income tax rates shall be graduate! not exceed six percent of net income. No excise tax rate based upon income reont of net income. The rate limitations herein shall execcd four mi tntnngihlo property contained for " nnniM unri tnr shall be effective until January 1, 1937, and thereafter until changed by law by a vote ef the majority of the members eleeted to each house of the Legislature. All revenue received from taxes on income or from taxes en intangible property shall be allocated to the support of the publie school X, Section 2 of this Constitution. 1 system as defined tns ) (b) an amount equal to the 1959-196- biennium. 1 Section Section 2. Article VI, Sec. 23, of the Constitution of Utah is repealed. 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 This act shall take effect pursuant to Section 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 qn the ballot summarized as follows: 3 LABOR ARTICLE REVISION AGAINSTD COMPLETE TEXT OF PRISONER WORK RELEASE AMENDMENT 1979 GENERAL SESSION A JOINT RESOLUTION 43RD LEGISLATURE OF THE STATE TO AMEND ARTICLE XVI, SEC. 3, OF THE OF UTAH PROPOSING B TAX LIMITATION ACT Should a law be adopted which would: 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 1. 2. vote of legislature to increase state taxes; prohibit Require new ad valorem, sales or transaction taxes on real property. 2. two-thir- cities and special districts with electors to impose special taxes except on real property. 3. Authorize counties, 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 Utah Code PROPOSAL INITIATIVE 3. PROPOSITION NO. 4. Annotated 1953. THE COMPLETE TEXT OF TAX LIMITATION ACT REAL PROPERTY TO 1 OF VALUE EXCEPT TO PAY INDEBTEDNESS . PREVJQUSyfe ' APPROVED BY VOTERS. ESTABLISHING; VALUE OF PROPERTY FOR TAX IN VALUE. PROVIDING ANNUAL- - INCREASES AN ACT LIMITING AD VALOREM ON REASSESSMENT AFTER tURP0w fW TRANSFER SALE, &$; OR CONSTRUCTION. REQUIRING 23 VOTE OF LEGISLATURE TO ENACT ANY CHANGE IN STATE TAXES DESIGNED TO . .. |