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Show tup: SAN JUAN RECORD Wednesday, September 18, 2002 In - Page 10 accordance, with Utah Code Section Constitutional Amendment Number 1 20A-7-10- 3, 1, Olene S. Walker, Lieutenant Governor of the State of Utah, do certify that the following six constitutional amen (SJR 2) Shall ihe Utah Constitution be amended to: ( 1 ) eliminate a requirement that a purl ion of the interest earnings of the Stale School Fund he retained in the Fund as a protection against the effects of inflation; and (2) provide that dividends from investment of the Slate School Fund may be spent to support the public education system? Constitutional Amendment I- - Resolution on Investment of Stale School Fund and Uniform School Fund This joint resolutum proposes to amend Ihe Lducation Article of Ihe Utah Constitution. The joint resolution eliminates requirement that a portion of interest earnings from the Stale School Fund, equal to the rale of inflation, be retained in the fund and also eliminates related dividends. The joint language. The joint resolution expands what may be expended to support the public education system to include resolulHHi also directs the lieutenant governor to submit this proposal to voters, makes technical changes, and jiruvidcs an effective date. This resolution proposes to change the Utah Constitution as follows: AMENDS. ARTICLE X. SECTION 5 Be il resohedhy ihr l.egi lalure of ihe Halt of Utah, livo-lhirof all member elected to eat h of the two home voting in favor thereof. Section I Il is proposed lo amend Utah Constitution Article X. Section S, to read: Article X, Section 5. Slalc School Fund and Uniform School Fund A Establishment and use Debt guaranty.! ( 1 ) There is established a permanent State School Fund which shall consist of revenue from the billowing sources: (a) proceeds from the sales of all lands granted by ihe United Stales to this stale for the support of Ihe public elementary and - secondary schools; of Ihe net proceeds frum the sales of United States public lands lying within this state; (c ) all revenues derived from nonrrnewahle resources on slate lands, other than sovereign lands and lands granted for other (b) specific purMises, (d) all revenues derived from the use of school trust lands; (e) revenues appropriated by the Legislature, and (0 other revenues and assets received by the fund under any other provision of law or by bequest or donation. (2) UJ The Stale School Fund principal shall he safely invested and held by the stale in perpetuity. F bj Only the interest and dividends received from investment of the State School und may he expended for the support of the public education system as defined in Article X. Section 2 of this consliliilinn (lj The Legislature may make appropriations from school trust land revenues to provide funding necessary for the proper administration and management of those lands consistent with Ihe stateis fiduciary responsibilities towards the beneficiaries oflhe school IjihI liusl Unexpended balances remaining from the apjmipnaliun at the end of each fiscal year shall be deNisilcd in the Stale School fund A portion of the interest earnings nfthe State Srhooi I und. in an amount equal to the total balance m the State School I und at the mITnni Ilf n iRmnn iuTKY HsI I'JIXU nr 'i nnllmT (d) he Stale School Fund shall he guaranteed by the stale against hiss or diversitm. (3) There is established a Uniform School Fund which shall consist of revenue from the following sources: (a) interest and dividends from the Slate School Fund remaining after deduction of the amount retained in the State School tiTWTv T Fund to protect the fund against lossetdnetomflatmnj; (h) revenues appropriated by the Legislature; and (c) other revenues received by Ihe fund under any other provision of law or by donation. (4) The Uniform School Fund shall he maintained and used for Ihe support of the slaicwpuhlic education system as defined in Article X, Section 2 of this constitution and apportioned as die Legislature shall provide. (3) (a) The state may guarantee the deht of school districts created in accordance wiih Article XIV, Section 3, and may guarantee debt irk urred lo refund the school dislrkl debt Any debt guaranty, the school district debt guaranteed thereby, or any borrowing of the state undertaken to facilitate the payment of the stateis obligation under any deht guaranty shall not he included as a debt of Ihe stale for purposes of the I 5 limitation of Article XIV, Section I (b) The Legislature may provide that reimliurscmenl to the stale shall he obtained from monies which otherwise would be used for Ihe support of the educational programs of ihe school district which incurred the debt with respect to which a payment under Ihe stalen guaranty was made. SccIumi 2. Submittal la voters. JJlC IkuIi'IUMI gUYvnM IS directed lo wbmii this proposed amcndmcnl to the voters of the state at the next regular general dcwliujun jIicjiuiuki w uvulcd byltw. Section 3. Effective dale. clcclunahcjnKQtliritviihalliMktslIicciJHUiiaiury-La'M- . Constitutional Amendment Number (SJR 4) 2 property his place of abode m maintaining a home for himself and family. (9) Property owned by disabled persons who were disabled in the line of duty during any war, international conflict, or the unmarried surviving spouses and inimu military mining in the military sendee oflhe United States of of the state of Utah and by international conflict; or military training in the military service of who war, or of disabled sueh of any during pemons persons orphans the United States or the state of Utah were hilled m action or died in the line of duty as a result of sueh service may be cncmptcd as tire ( 10) Intangible property may be exempted from taxation as property or it may be taxed as property m sueh manner and to such extent as the legislature may provide, but if taxed as property the income therefrom shall not also be taxed. IVmrided-thaH- f intangible property is taxed as property the rate thereof shall not exceed five mills on each dollar of valuation. (II) The Legislature shall provide by law far an annual tan sufficient,' with other sources of revenue, to defray Ilk estimated ordinary expenses of the state for each fiscal year. Tor the purpose of paying the stale debt, if any there be. the Legislature shall provide far levying a tail annually, sufficient to pay the annual interest and to pay the principal of such debt, within twenty yean from the final passage boundary lo make a minor adjustment, as defined by statute, to the common boundary; and (2) fur any other move of part of one county to another. (a) require a vole of the entire county from which the area is proposed lo be moved rather than just Ihe area proposed to he moved, and (h) clarify that Ilk' move must he approved by a majority of those who actually vote on Ihe proposal, not a majority of all registered voters? Coaslilulioaal Amendment 2- - Joint Resolution on Changes to County Boundaries T his punt resolution of the Legislature proposes lo amend Ihe I llah Constitution to allow counties sharing a common boundary to make a minor adjustment to the boundary. This joint resolution also modifies the class of those who are required to vote for a county annexation that is mil a minor boundary adjustment. 1 he joint resolutum modifies Ihe vote required to approve a county annexation that is mil a minor boundary adjustment. The joint resolutum directs die lieutenant governor to submit Ihe proposal lo voters, makes technical changes, and provuies an effective dale. T his resolution proposes lo change the Utah Constituium as follows: AMI.NDS: ARTICLE XI, SECTION 3 Be it resolved hy the legislature nfthe slate Utah, ru of all members elected to each of the two houses voting in favor thereof: Section I . Il is proposed to amend Utah Cimsiituium Article XI, Section 3. lo read: ArtirleXI, Settlor! 3. (Changing county lines. H may he stricken from (No M provided mSubkKUiai liLflO tcmiory any county unless a majority of the voters living in vnrh territory) that jailinty wgj sgty utUhspropUMUun- - as well ax a majority of the voters living in the county to which it is hi he annexed whovutc volhc propuUH2fl, shall vole therefor, and then only under such condilums as may be prescribed by general if and valui authnria Commis statute. property authorizi nfeuuali revenue office: law creating the debt. (11 So that each action nd corporation pays Ux in proportion to the fair market value of his, her, or its tangible property, all tangible property in the Slate that is not exempt under the laws of the United Stales or under this Constitution shall be: ill assessed at a uniform and equal tale in proportion to its fair market value, to be ascertained si provided bv law: and (hi taxed at a uniform and eoual rate. (21 Each corporation and person in the State or doing business in the State ia subject to taxation on the tangible property owned or used by the corporation or person within the boundaries oflhe Sate or local authority levying the tax. (31 The Legislature may provide bv statute that land used for agricultural Purposes be assessed based on its value for agricultural use. (41 The Legislature mav bv statute determine the manner and eatentoftaxine livestock. (5) The Legislature may bv statute determine the manner and extent of taxing or exempting intangible property, except that any property tax on intangible property may not exceed .005 of its fair market value. If any intangible nrooertv is taxed under the property tax, the income from that property may not also be taxed. (61 Tangible personal property required bv law to be registered with the State before it is used on a public highway or walcrwav. on public land, or in Ihe air may be exempted from property lax bv statute. If the Legislature exempts tangible personal property from property tax under this Subsection (61 it shall provide far the payment of uniform statewide feci or uniform statewide rates of assessment or taxation on that property in lieu of the property tax. The fair market value of inv property exempted under ihis Subsection (61 shall be considered part of the State tax base for determining the debt limitation under Article XIV. Section 3. It is proposed to repeal and reenact Utah Constitution Article XIII, Section 3, to hvstatut fiseeFyc SWCflll Duties - read: Article XIII, Section. (Property tax exemptions.! ( I ) The Legislature shall provide by law a uniform and equal rate of assessment on all tangible property in the state, according to its value in money, except as otherwise provided in Section 2 of this Article. The Legislature shall prescribe by law sueh pwviamns as shall secure a just valuation for taxation of sueh property, so that every person and corporation shall pay a tan in proportion to the value of hts. her, or its tangible property, provided that the Legislature may determine the manner and extent of taxing livestock. (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. (1) The following arc cxcmnl from property tax: (al property owned bv the State: tbUffPPcfly.QwiKd by g public libtaiy; (cl property owned by a school district: (dl property owned by a political subdivision of the State, other than a school district- - and located within the political propose combes lUJ UH i,J a (cl Property owned bv a political subdivision of the State, other than a school district and located outside the political subdivision unless the Legislature bv statute authorizes the property tax on that property (fl property owned bv a nonprofit entity used exclusively for religious. rfryiUtlff pr rational purposes: places of burial not held or used for private or corporate benefit: (g) (hi farm eouipmcnl and farm machinery as defined by statute: and (il jwatcr rights, reservoirs, pumping plants, ditches, canals, pines, flumes, power plants, and transmission lines to the extern owned and used bv an individual or coreotalion to irrigate land that is: (il within the Slate: ind (iil owned bv the individual or corporation, or by an individual member of the corporation. (21 (a) The Legislature may bv statute exempt Ihe following from property tax: (il tangible personal property constituting inventory present in the State on January 1 and held for sale in the ordinary pwpertj wuncofbmintiK Slates It (iil lanciblc personal property present in the Stale on January 1 and held for sale or nrocessina and shinned to a final destination outside the Slate within 12 months: (iiil subject to Subsection (2Xbl property to the extent used to generate and deliver electrical power for numnina water to irrigate lands in Ihe State: (ivl up 45 of the fair market value of residential property, as defined hy statute: and (vl household fomishinas. furniture, and equipment used exclusively bv the owner of that property in maintaining the owncris home. (bl The exemption under Subsection (2VaXiiil shall accrue to the benefit ofiheusen of pumped water as provided by educatk (21 Counties sharing s common boundary may, through their county by suiulc.it! ihe umuiwaktiumhuy. Section 2. Submittal la voters. vc bodies, make a minor adjustment, as defined to submit this proposed amendment to the voters of the state si the next regular general election in Ihe manner provided by law. Section 3. Effective date. If lll ilUliaKlllriUfft&edJiyJhlLiUinLKMiluUuiLisJIlXuy Ibc ainendmenlshalllaKccfleetun January 1.2003 by a nutonly of those voting on it al the next regular general election. law: . ofhcltt statute. (31 The following Kfr-A- H edoeatK Section Article XIII, Section 4. Ot her taxes. law. Ibc htulcnani guvem JijdtfMul of the xtatutc: subdivision: Shall Ihe Utah Constitution be amended to. ( 1 ) authorize counties sharing a common constitutes the inventory of any retailer, nr whukmlcr or manufacturer or fanner, or livestock raixer may be deemed far puijwacs of ad valorem property Sanation to be exempted. transmission lines, pipes and flumes owned and (F) Water rights, ditches, canals, reservon s. power plants, pumping plants, individuals or mrpmaiujii, or the individual such within Heitatemned hy used by individuals or corporations for irrigating land members thereof, shall hecxuiiHcd from taxation to the extent that they shall be owned and used far weh purposes fee generating and delivering electrical puwci. a (b) Power plants, power transmission lines and oilier property used on lands in the state of Utah, may be euewipted far fur water purposes fui irrigation is used fat which pumping nishing powu portion of from taxation to the extent that such property is used far sueh purposes. These exemptions shall accrue to the benefit of the usen of w am to pumped under such regulations as the Legislature may prescribe: be provided by law; (7) The tunes of the poor nay be remitted or abated at inch times and in such manner as may 45)fc exceed oflhe fair mailte! value of not from to taxation; of the law for The exemption Legislature may provide by (g) as defined by law; and all household furnishings, furniture, and equipment used exclusively by the owner thereof at residential (11 Nothing in this Constitution may be construed to prevent the Legislature from providing bvrtatule for taxes other than the Property tax and for deductions, exemptions, and offxets from those other taxes. (21 in a statute imposing in income tax, the Legislature may: (iLdcfine the amount on which the tax is imposed bv reference to a provision oflhe laws of the United States as from time to time smended: and (bl modify or provide exemptions to a provision refened to in Subsection f2X al Sections. It is proposed to repeal and reenact Utah Constitution Article XIII, Section 5, to read: Article XIII, Section 5. Use and amount of taxes and expenditures.! (f)-TLegislature may not impose taxes for the purpcoc of any county, city, town, school district, or other political subdivision oflhe State, but may. by statute, vest m the governing bodies thereof, respectively, the power So assess iitdeoHecUaxce for sH puiposct of sueh pohtieol subdivision. (2) Notwithstanding anything So the contrary confined in this Constitution, politics! subdivisions may share their tax and other revenues with other political subdiv iaiona ax provided by statute and the State may guaiontec the debt of achoof districts and may guaiantee debt incurred In refund the achool district debt ai provided in Article X, Secttoft-3(11 The Legislature shall provide bv statute for an annual tax sufficient, with other revenues, to defray the estimated otdinatv expenses of the Slate for each fiscal year. mil). For U1V fual VW. the Legislature may not make an appropriation or authorize an expenditure if the Stateis KPCadilurc CMttdt flic total to provided for bv statute and applicable to the particular appropriation or expenditure. (bl Subsection (2Mll docs tun ipplv to an appropriation nr expenditure to suppress insuirection. defend the State, or assist in defending the United States in time of war. QlfPTMY debt Pf Ihe Slate. the Legislature shall provide bv statute for an annual tax sufficient to pay: fal the annual interest: and (bl the principal within 20 van after the final paaM nfthe statute creating the debt. MlJSMnHlinmvided in Article X. Section 3. Subsection (SXal the Legislature mv not impoaei tax for the puipose of tPrilllCil HlbdlYlliai oflhe Slate, but mav bv statute authnrire political auhdivisions oflhe Stir tnaxsesa and collrrtiaxra for their own GpCTVtVO he , Constitutional Amcndmcnl Number 3 (SJR 10) Shall Ihe Utah Constitution be amended to: ( I ) reorganize and clarify the Revenue and Taxation Article; and (2) change the member ship of cuunty hoards of equalization from county commissioners to elected county officials as provided by statute? Conslltutlnnal Amendment 3 - Resolution Amending Revenue and Taxation Provisions of Utah Constitution This joint resolutum of the Legislature proposes hi amend the Revenue and Taxatum Article of Ihe Utah Constitution. This joint resolutum modernizes the makeup of County Hoards of Equalization to accommodate current county governmental structure. This joint resolutum clarifies and reorganizes provisions relating lo revenue and taxation and makes technical changes. This joint resolution directs Ihe lieutenant governor to submit the proposal to voters and provides an cITective dale This joint resolutum provides a coordination clause. This resolution proposes lo change Ihe Utah Conslituliun as follows: AMLNDS: REPEALS: ARTICLE XIII, SECTION I ENACTS. ART ICLE XIII, SECTION 4 ARTICLE XIII, SECTION 7 ARTICLE XXII, SECTION S REPEALS AND REENACTS: ARTICLE XIII, SECTION 2 ARTICLE XIII, SECTION 3 ARTICLE XIII, SECTION 3 ARTICLE XIII, SECTION 6 ARTICLE XIII, SECTION I Be it resolved by the Legislature of the state of Utah, ifall members rlecledtoeach the rwo houses voting in fuvor thereof: Section I. It is proposed lo amend Utah Constitution Article XIII, Section I, to read: Article XIII, Section I. Fbcalyear. The Legislature shall bv statute establish the fiscal year of the State. Section 2. Il is proposed to repeal and reenact Utah Constitution Article XIII, Section 2. to read: Article XIII, Section 2. Property tas. ( I ) All tangible. utiu.iiy in the sia, ant exempt uiuki the laws of the United States, or under this Conatitntitm, shell be Used t g uniform end equal rose m pwpuHnm to its value, tu be aawwauwH pm.ki.1 Uy f- r(2) The foHwwmg ere pwpeitji tax tacnqxiuns. (a) the property of the state, nhuuf distncts, and public librnus.) (b) the property ofcoonttes, cities, towns, spread districts, and all other political subdivisions of the stale, cxreptthnMo the cgsenleitd in the manner provided by the legislature die property of s eooniy. city, sown, speeml district, or other poldieol subdivision of the state hicoted outside of its gengiuphic bwmdmrei os defined by law mey be subject so the od valorem property tax.) (c) property owned by a nonprofit entity which is used cnchmvely for reiigioei.chantaMc.ec educational puiposcs, (d) places ofburial nos held oroaed Far private or ewpnrsii bun. fit, and (c) fairncquipment and form mochmeryn defined by twult. Tim exemption shall be implemented over a period of time two-thin- k iryivndBF bystsMe if (3) Tangible pergonal property present in Umh on Jenuaiy I. held fra mle or pweeming and which iiihippedm final deatinanon outside this state widtin twelve imndha may be deemed by law to have acquired no situs in Utah for purposes of ad valorem property taxation and nwy he exempted hy law from aueh taxation, whether manufactured, processed or produced erothenxim originating within or without die stnte. (4) Tangible personal property present in Utah tm January I. MM far ash. in the ordinary course of business and which ; Dl All revnmciiPin tlM on inlingibleiiroiicity or from a tax on mcomealiaii he nayd to support the systems of miblic education and higher education ss defined in Article X. Section 2. (bl Pmwnh (nan fcCL Una. indfltfllif related In Ihe operation of motor vehicles on puMic highways and from an excise tax on liquid motor fiwl .iced m pmprl ibnw motor vehicles shall he uied far (1) iWUlQTY rcfundimd adjustments and costs of collection and adminiatralinn- (bl flit CPtlfiTUfHoa. miinlcnincc. and repair of State and local roads. including Payment for nrooertv liken for tv damaged and for associated administrative mo- hy (cl driver education: (dl enforcement of state motor vehicle and traffic laws: and (e). flic payment nf the principal of ind interni on anv obligation of the State or a city nr county. frr any nf the m SubKCUMl (6Xbl and to which anv of the feet taaea nr mher dexcrihed (61 have been thi Subsection in rhjrga pledged, mcludtni inv pld IQ the State or a city or county, as provided bv ttalute Persons! property imposed under Section 2. Subsection (61 ofthisaitiele are W nreauljjeet to Subsection (bl pf mil SwlMB 3 end chill be dlllnbuledlP the laxinn districts in which the property is located in the ssme proportion at that in tthteh Ihe Itvenite Collected from real property lax iditrih.rtel WAPPliliallUbdlVIlifln Of ttlC SMC mV Jim its tax and Other wvenuex with Section t -l VIIIIMI a The pro be euill dam Dghte-of-wi- v ''Td "j11? n1t Scction6. Il is proposed to repeal and reenact Utah Constitution Article XIII. Section 6. to read: Article XIII, Section t. (State Tsx Ccmmiasion. An gcagait siMk.,1 of the receipts wal expenditures of the' public iiiuueyt. shell be published gnauglhr m auth manner as the Legislature nwj jimwh.. nnli.ir.lr..r wkiuuiwaiM wuiisming m MI memoers. not more man two of whom may belong to me si electron inorove Ihcpwi publics! set forth ItldlM in them (bl nmj United; (cLpbb Ate fttvemMlhglllpppiatfKniCnibcrt of the Slate Tax Cnmmisaion for aurhrenn (31 The State Tax Commininn hal; (al administer and ropervice the Slalek n lag; (h) llffil aunci Hid public UlllUlCS and have such other powers of original acaecame.il Const gency;( Ihe I rf iclatiirr may provide Ccauit |