OCR Text |
Show anfiltihmifii tXatBlu THE SAN JUAN RECORD Wedneaday, September 18, 2002 - Page 11 amendments will appear on the ballot at the General Election to be held November 5, 2002. For mora information, please visit www.electlons.utah.Qov. isl naiutc; dius and equalize the valuation ind assessment of property mom the counties: the Legit Inure Provides bv statute. review proposed bond issues. revise local lax levies and equalize the isicsxmeni Mi mi have other nowenu may be provided by statute. (i) Notwithstanding the Power milted to the Stole Tax Commission in thia Constitution. the Legislature nuv hv statute n r"n exiiblishcd under Article Vlll to adjudicate. review, reconsider. or redetermine any matter decided by the Stole Tax mt.nri to rCVCTOH Hid UMliM. relating rflp.miim Section 7. It is proposed to enact Utah Constitution Article XIII, Section 7, to read: Article XIII, Section 7. Ceunty beards of equalization.! Ml In each countv. there shall be a county board of equalization consisting of elected county officials as provided by statute. 1 Pack county board of equalization shall adjust and eoualize the valuation and assessment of the real and personal within its county, subject to the State Tax Commissionh regulation and control as provided bv law. ppprrtv Ml The county boards of equalization shall have other nowets as may be provided bv statute. Ml Notwithstanding the powers granted to the State Tax Commission in this Constitution, the legislature may bv statute hv county board i.ihnrie an court established under Article Vlll to adjudicate, review, reconsider, or redeteimine any matter flf fliuiTain" wlatinn to venue and taxation. Section 8. It is proposed to repeal and reenact Utah Constitution Article XIII, Section 8, to read: shall U. i Article XIII, Section 8. Annual statement! piic. making of profit out of public moneys, or using the same for any purpose not authorieed by law. by any public officer, dccnxd a felony, and shall be punished as provided by law, but part of such punishment shall be disqualification to hold public office The Slate shall publish annually an accurate statement of the receipt and expenditure of public money in a manner provided This joint resolution oflhe Legislature proposes to amend the Utah Constitution to require advance notice of legislative busincu in a and special session, with certain exceptions. The joint resolution directs the lieutenant governor to submit this proposal to voters provides an effective dale. follows; This resolution proposes to change the Utah Constitution AMENDS: u ARTICLE VII, SECTION 4 if Be it resolved hy the Legislature ef the stale of Utah, two-thirof all members elected to each the two houses voting in favor thereof: Section I . It is proposed to amend Utah Constitution Article VII, Section 6, to read:Artkle VII, Section 4. Convening of extra sets leas of Legislature Advance public Notlcc.l (I Hal On extraordinary occasions, the Governor may convene the Legislature by proclamation, in which shall be staled the which it wax purpose for which Ihe Legislature is to be convened, and it shaH may transact no legislative business except that for especially convened, or such other legislative busincu as the Governor may call to its attention while in session, subject to SubscClWU flVbl. The Legislature, however, may provide for Ihe expenses of the session and other mailers incidental thereto. (bl The Legislature may nut transact any legislative busincu in a special session convened under Subsection f lKai for which the Governor has not provided 48 houn advance public notice, except in cases of declared emmtenev Pt w ith the cuncuircm.-c.p- f two-thirof all members elected to each huusc. (2) The Governor may also by proclamation convene Ihc Senate in extraordinary session fur the transaction of executive buxines. Section 2. Submittal to voters. The lieutenant governor is directed to submit this proposed amendment to Ihe voters election in the manner provided bv law. of the slate at the next regular general Sections. Effective date. If the amendment proposed bv this joint resolution is approved by a majority of those voting on it atlhc next regular general dccliun. Ihc amendment shall take effect on January 1. 2003. hv statute. Section 9. It is proposed to repeal Utah Constitution Article XIII, Section 9: Article XIII, Section 9. State expenditure to be kept within revenues. No appropriation shall be made or any expenditure authorieed by the Legislature if the expenditure of the State, during any fa ft J,.'.., dull eseeed the total tax then provided far bv law and applicable far the particular appropriation or expenditure, unless the Legislature tusking the appmniation shall provide far levying a sufficient tan to pay the appropriation or expenditure within the current fiscal year. This )mnion shall not apply to appropriations or expenditures to auppresaineunecltoni, defend the State, or assist in defending the United States in time of war. Section 10. It is proposed to repeal Utah Constitution Article XIII, Section 10: Article XIII, Section 10. AH property tumble where situated. AH corporations or persons in this State, or doing business herein, shall be subject to taxation far State, County, School, or other purposes. on the real and personal property owned or used by them within the Territorial limits of the authority Municipal haying the tax.Section II. It is proposed to repeal Utah Constitution Article XIII, Section II: ArtidcXIII, Section II. Creation of State Tex Commission Membership Governor to appoint Terms Duties County boards Duties. ( ) There shaH be a State Tax Commission consisting of four members, not wore than two of whom shall belong to the - - - 1 wine political party. terms , (2) The members of the OonwniMion shall be appointed by the Governor, by and with the consent of the Senate, far such as may be provided by law. (3) (a) The State Tax Commission shall administer and supervise the tax laws of the State. (b) It shall asseu mines and public uttHtiea and adjust and equalise the valuation and asseMment of property among the of office Rti si counties. (c) It shaH have such other powers of original assessment as the Legislature may provide. (d) Under such regulations in such cases and within such limitations si the Legislature may prescribe, it shaH review proposed bond issues, revise the tax levies of local governmental unite, and equalise the assessment and valuation of property within the (d) The duties imposed upon the State Board of equalization by the Constitution and Laws of this State shall be performed Tax Commission. State the by (5) Notwithstanding the powers granted to the State Tax Commission in this Constitution, the Legislature may authorise any court established under Article Vlll to adjudicate, review, reconsider, or redeteimine any matter decided hy the State Tax Commit-sin- n or by aCounly Doard of Equalisation relating to revenue and taxation as provided by statute. (6) In each county of this State there shall be a County Board of Equalisation consisting of the Board of County Commit sinners of Mid county. (7) The County Doarda of Equalization shall adjust and equalise 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 k' ; ; (8) The State Tax CommiMinn and the County Boards of Equalisation shall eaeh have such other powers as may be prescribed by the Legislature. Section 12. It it proposed to repeal Utah Constitution Article XIII, Section 12: ArtidcXIII, Section 12. IStamp, Income, occupation, Ucente or franchise tax permissible Reference ta United Slates laws in imposition of income taxes Income or intangible property taxes allocated to public education system and higher - education iystcm. (I) Nothing in this Constitution shall be construed to prevent the Legislature from providing a stamp tax, or a tax based on income, occupation, license!, franchises, or other tax provided by law. The Legislature may provide far deductions, exemptions, or offsets on any la based upon income, occupation, hcenses. franchises, or other tax as provided by law pursuant to this section. (2)- Notwithstanding any 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 Mthe Mme may In or become effective at any time or from time to time and may prescribe exemptions or modifications to any such provision; (3)-A- H revenue received from taxes on income or from taxes on intangible property shall be allocated to the support of the public education system and the higher education system m defined in Article X. Section 2 of this Constitution. Section 13. It is proposed to repeal Utah Constitution ArtidcXIII, Section 13: Article XIII, Section 13. Revenue from highway nser and motor fuel taxes Is be nsed for highway purposes.! The proceeds Horn the imposition of any lieense tax, registration fee, driver education tax, or other charge related to the operation of any muter vehicle upon any pubhc highway in this State, and the proceeds from the imposition of any excise tax on gasoline er ether liquid motor facia used for propelling such vehicle, except far atatutoiy refunds and adjustments allowed thereunder and far costs ef uillu-lio- n and administration, shall be used exclusively far highway puipoaea aa feHowr (f) the eonatwetien, improvement, repair and maintenance of city streets, county rends, and State highwaya, including but net rcatriciul to payment fa property taken for or damaged by rights of way, and far administrative costs necessarily incurred for mid . (2) the administration of a driver education program; (3) the enforcement of State motor vehicle and traffic laws; and (4) the payment of the principal of and interest on any obligation of the State or any city er eeunty, issued ferny of the highway puipon.ssLt forth in Subaection( I), and to which any of the proceeds described in this section have been pledged, including any ef sueh piouuli paid to the State or any city er county, as provided by statute. Section 14. It is proposed to repeal Utah Constitution Article XIII, Section 14: Article XIII, Section 14. Tangible personal property tax exemption.! Aircraft, watercraft, motor vehicles, and other tangible personal property, net otherwise exempt under the laws of the United States oi umlcr this Constitution, may be exempted from taxation as property by the Legislature. In the exercise of the discretion granted uraVitliis auction, homier, the legislature may only exempt tangible personal property Hurt is required by law to he registered with tin state bifist it is nsed on a public highway, on a puhiie waterway, on public land, or in the air. If the legislature exempts tangible personal propuiy from laaathm under this section, it shall provide fee uniform statewide fees or uni form statewide rates of assessmentor levy la lieu of Hit tax on sueh property. The vs hie of any tangible pci tonal property exempted from taxation, however, shall remain and be eonswiertd m the of statu tax base the far pail propose of detenniiiiiig debt limitations as set forth in Article XIV of this Constitution. The proceeds from such a tax ut fee are not subject to Sec. i 3 of this Article and shall be distributed to the taxing districts in which the PePpkd property is located in the Mme proportion m the revenue collected from real property ta ir distributed to sueh districts. Section IS. It is proposed to enact Utah Constitution Article XXII, Sections, to read: Article XXII, Sections. Offlcers may not profit. Farhnnhlic officer who maken profit from public money or uaeanuhlie money for a purpose not authorized bv law shall K BIlHvgf I felony and shaH he punished as provided bylaw, but nart of the punishment shall be disqualification ttt hold Public office. Section 16. Submittal ta voters. Ihc lieutenant fovemor is directed to submit this proposed amendment to the votenofthe state atlhciml regular ggnenl eltClKininihe manner provihYlgy Section 17. Effective da te, llhe amendment nronoied by this joint resolution is approved hv a majority CteteHI. Hie amendment shall talffcct on January 1.2003. Section 18. Coordination danse. of those votinian it at the next regular general Iflhil joint resolution and HJR 111 Revolution in Expand the Government Property Tax Exanntkm. htlth MM Slid IfB I majority nf those voting on the joint resolutions at the next regular general election, it is tlx intent ofthcl eg ItlHUTC Hid int BWple Of Ihc Mate that Ihe Office nf Legixlatiw. Reoardi and General Counsel, in nrcaarinx the Utah CftatittHHltl filf PiSSicwipn, combine and coordinate the nngndme..t mite in A.tirie vhi in h 30 with Subsection (31 of Article XIlLSettwnl.ai j.r. IttMlHl in Ihn joint reanlutinft ,p that Subsection f31 of Article XIII. Section 3. as coordinated with the amendments made in H J JL 30. PV ttm at follnig y . mill BTOPCHY Lnilcd U1 Die following may he exempted from nroperty lax as Provided bv Statute: (alMOPCrtv owned hvaditahledperannwhau during militarv training nramilitarv conflict was disabled mthe hne of dlllY "Vice Of the 1 l"Ht State, nr .h, grate- owned Iw the inimawiria.irviyiiiganouse or the minor orohanofaoenon who: (tLia described in Subsection MaL or (it) dunne military training flea military conflict, was kilted in action or died in the line of duty UUtlC MllletY MYlfiB Of Ihe or ,hg that is not owned hut j titwl mm.lM and noasextedbu the State a political subdivision oflhe Stale. constitutional Amendment Namber 4 (HJR 1 1) Shall the Utah Constitution be amended to busincH during a special prohibit the Legislature from transacting legislative sesaion unlcu the Governor emer-Pnc- y gives 48 houn advance public notice of dial legislative business, except: (I) in cases of declared or (2) with the two-thirof House Representatives? approval of of all members of the Utah Senate and cooatilutlooal Amendment 4 - Resolution Repairing Public Notice Prior to Special Sessions L Constitutional Amendment Number S (HJR 14) be amended to: ( I ) change how the Constitution designates cities that are allowed to incur a debt; and (2) clarify that the measurement of a countyis debt limit is based on the value of taxable property in Shall the Utah Constitution specified voter-approvthe county Constitutional Amendment 5- - Debt Limits for Political Subdivisions This joint resolution oflhe Legislature proposes to amend the Utah Constitution to modify language relating to an additional debt limit for certain municipalities. The joint resolution clarifies the measurement of Ihe debt limit for counties and how the value of taxable property is to be determined for purposes of Ihe county debt limit. The joint resolution makes technical changes, directs Ihe lieutenant governor to submit this proposal to voters, and provides an effective date. This resolution proposes to change the Utah Constitution as follows: AMENDS: ARTICLE XIV, SECTION 3 ARTICLE XIV, SECTION 4 Be it resolved hy the Legislature the slate Utah, two-thirof all members elected to each cfthe two houses voting in favor thereof: Section). It is proposed to amend Utah Constitution Article XIV, Section 3, to read: tf tf Article XIV, Section 3. Certaia debt sf counties, cities, towns, school districts, nnd other political subdivisions not to exceed taxes Exception Debt may be incurred only for specified purposes.! Ml No debt issued by a county, city, town, school district, or other political subdivision of the Stale and directly payable from and secured by ad valorem property taxes levied by the issuer oflhe debt may be created in excess oflhe taxes for the current year unlcu the proposition to create the debt has been submitted to a vole of qualified voters at Ihc time and in Ihc manner provided by statute, and a majority of those voting thereon has voted in favor of incurring the debt. ' (21 No part of Ihe indebtedness allowed in this section may be incurred for other than strictly county, city, town, school district or other political subdivision purposes respectively. Section 2. It is proposed to amend Utah Constitution Article XIV, Section 4, to read: Article XIV, Section 4. LimH of indebtedarn of counties, cities, towns, and school districts larger Indebtedness may be allowcd. When LlKalif authorized to create indebtedneu as provided in Section 3 of this Article, no county shaH may become indebted to an amount including existing indebtedneu, exceeding two per centum of the value of taxable property in the county. (bl No city, town, school district or other municipal corporation, shaft may become indebted to an amount, including existing indebtedness, exceeding four per centum oflhe value of the taxable property thcrcin; (2) For purposes of Subsection ( 11 Ihe value to of taxable property shall be ascertained by the last assessment for State and County purposes!; previous to the incurring of soch the indebtedness:), except that in incorporated cities the assess men: shall be taken from the last assessment for city purposes!; provided, that no part of the indebtedneu allowed m this section shall he incurred for other than strictly county, city, town or school district purposes; provided further, that any, (31 A city of Ihc first and or second clan whew! if authorized as provided in Section three 2 of this article Article, may be allowed to incur a larger indebtedness, not to exceed four per centum, and any other city of the third claw, or town, not to exceed eight per centum additional, for supplying such city or town with water, artificial lights or sewers, when if the works for supplying sueh the water, light, and sewcrsrhfthe us owned and controlled by Ihc municipality Section 3. Submittal to voters. The lieutenant governor is directed to submit this nronoscil amendment to the voters of the stole at the next regular general - - ejection in the manner provided bv law. Section 4. Effective date. If Ihc amendment nronosed bv this joint resolution is approved bv a majority of those voting on it at the next regular general election, the amendment shall take effect on January 1. 2003. Constitutional Amendment Number 6 (HJR 30) Shall the Utah Constitution be amended to authorize the creation of a property lax exemption, as provided by statute, for property not owned but used, controlled, and possessed by the state or by a local government entity? Constitutional Amendment 4-- Resolution to Expand the Government Property Tax Exemption This joint resolution of the Legislature proposes to amend the Utah Constitution to add a property lax exemption for property not owned but under the control of the slate or a political subdivision. This joint resolution directs the lieutenant governor to submit Ihe proposal to voters and provides an effective dale. This resolution proposes to change the Utah Constitution follows: AMENDS: ARTICLE XIII, SECTION 2 Be it resolved by the Legislature nf the state ofUtah, two-thir- ds of all members elected to emh of the two houses voting infavor thereof Section I. It is proposed to amend Utah Constitution Article XIII, Section 2, to read: Article XIII, Section 2. Tangible property to be taxed Value ascertained Remittance or Exemptions u abatement of taxes of poor - Intangible property - Legislature to provide annual lax far slalc. ( ) All tangible property in the Stale, not exempt under the laws of Ihe United States, or under this Constitution, shall be taxed at a uniform and equal rate in proportion to its value, to be ascertained is provided by law. (2) The following are property lax exemptions: (a) the property oflhe Slate, school districts, and public libraries; (b) Ihe property of counties, cities, towns, special districts, and all other political subdivisions oflhe 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 oflhe Slate located outside of its geographic boundaries h defined by law may be subject to the ad valorem property lax; (c) property owned by a nonprofit entity which is used exclusively for religious, charitable, or educational purposes; (d) places of burial not held or used for private or corporate benefit; and (c) farm equipment and farm machinery m defined by statute. This exemption shall be implemented over a period of lime m provided by statute. (3) Tangible personal property present in Utah on January I, held for mIc or processing and which is shipped to final destination outside this Stale within twelve months may be deemed by law to have acquired no situs in Utah for purposes ofad valorem property taxation and may be exempted by law from such taxation, whether manufactured, processed or produced or otherwise original-in- g within or without the State. (4) Tangible personal property present in Utah on January I, held for mI- - n the ordinary course of business and which constitutes the inventory of any retailer, or wholesaler or manufacturer or farmer, or liv ick raiser may be deemed for putposes ofad 1 valorem property taxation to be exempted. (3) 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 be exempted Irom taxation to the extent that they shall be owned and used for such proposes. (6) Power plants, power transmission lines and other property used for generating and delivering electrical power, a portion of which is uaed for furnishing power for pumping water for irrigation purposes on lands in the State of Utah, may be exempted from taxation to Ihe extent that such property is used for such purposes. These exemptions shall accrue to the benefit of the users of water ao pumped under such regulations m the Legislature may prescribe. (7) The taxes of the poor may be remitted or abated at such times and in such maimer as may be provided by law. (8) The Legislature may provide by law for the exemption from taxation: of not to exceed 43 of the fair market value of residential property is defined by law; and all household furnishings, furniture, and equipment used exclusively by Ihe owner thereof at his place of abode in maintaining a home for himself and family. (9) Property owned by disabled persons who were disabled in the line of duly during any war, international conflict, or military training in the military service of the United States or of the Stale of Utah and by the unmarried surviving spouses and minor orphans of such disabled persons or of persons who during any war, international conflict, or military training in the military service of Ihe United Stales or the Slate of Utah were killed in action or died in the line of duty a result of such service may be exempted as the h Legislature may provide. (10) Intangible property may be exempted from taxation m property or it may be taxed m property in such manner and to such extent as the Legislature may provide, but if taxed m property the income therefrom 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 valuation. ( 1 1 ) 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 Stale 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 Ihe law creating the debt (121 Property Ihn is not owned hut found rnnimllod aid poMexaed fa State a mdiriral ...IMiviaion of fa State may be exempted from nroocrtv tax m provided bv statute. Section 2. Submittal to voters. The lieutenant governor is directed to submit this nronosed amendment mthe vote of the d..,o.htBcltf re.ufa election in the manner provided bv law. Section 3. Effective date. fa v.1 lftearncndmaaprTOacdbYlhamrtrcsoluUMiisnorovcdbvsmaioritvofihose voting on hat the next regular general rWiinn -mcndmcnl shall take effect on January 1. 2003. m COPYl w V |