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Show ; In accordance, with Utah Code Section 20A-7-103, 1, Olene S. Walker, Lieutenant Governor of the State of Utah, do certify that the following six constitutional Constitutional Amendment Number 1 (SJR 2) Shall the Utah Constitution be amended to: ( 1 ) eliminate a requirement that a portion of the interest earnings of the State School Fund be retained in the Fund as a protection against the effects of inflation; and (2) provide that dividends from investment of the State School Fund may be spent to support the public education system? Constitutional Amendment 1-Resolution on Investment of State School Fund and Uniform School Fund - 1 This joint resolution proposes to amend the Education Article of the Utah Constitution. The joint resolution eliminates a requirement that a portion of interest earnings from the State School Fund, equal to the rate of inflation, be retained in the fund and also eliminates related language. The joint resolution expands what may be expended to support the public education system to include dividends. The joint resolution also directs the lieutenant governor to submit this proposal to voters, makes technical changes, and provides an effective date. This resolution proposes to change the Utah Constitution as follows: AMENDS: ARTICLE X, SECTION 5 Be it resolved by the Legislature of the stale of Utah, two-thirds of all members elected to each of the two houses voting in favor thereof: Section 1. It is proposed to amend Utah Constitution Article X, Section 5, to read: Article X, Section S. State 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 following sources: (a) proceeds from the sales of all lands granted by the United States to this state for the support of the public elementary and secondary schools; (b) 5 of the net proceeds from the sales of United States public lands lying within this state; (c) all revenues derived from nonrenewable resources on state lands, other than sovereign lands and lands granted for other specific purposes; (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) (a) The State School Fund principal shall be safely invested and held by the state in perpetuity. '.. bj Only the interest and dividends received from investment of the State School Fund may be expended for the support of the public education system as defined in Article X, Section 2 of this constitution. cj 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 the stateis fiduciary responsibilities towards the beneficiaries of the school land trust. Unexpended balances remaining from the appropriation at the end of each fiscal year shall be deposited in the State School Fund. A portion of the iincicsl cai uings of the State School Tund, in an amount equal to the total balance in the State Schuul Tund al the clusc uf each calcndai year mulliplicd by the annual laic of inflation fui the pitccding ycai. as dclcimined by the state ticasurcr, shall be retained in the Stale School Tund and added lu the principal. d) The State School Fund shall be guaranteed by the state against loss or diversion. ' (3) There is established a Uniform School Fund which shall consist of revenue from the following sources: i (a) interest and dividends from the State School Fund iciiiaiiiiiig after dcductiun of the ainuuul retained in the Slate School Tund to pitftect the fund against lusscs due to inflation; ;" (b) revenues appropriated by the Legislature; and (c) other revenues received by the fund under any other provision of law or by donation. i (4) The Uniform School Fund shall be maintained and used for the support of the stateispublic education system as defined in Article X, Section 2 i of this constitution and apportioned as the Legislature shall provide. ! (5) (a) The state may guarantee the debt of school districts created in accordance with Article XIV, Section 3, and may guarantee debt incurred to refund the school district 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 debt guaranty shall not be included as a debt of the state for purposes of the 1 .5 limitation of Article XIV, 'Section 1. ' (b) The Legislature may provide that reimbursement to the state shall be obtained from monies which otherwise would be used for the support of the educational programs of the school district which incurred the debt with respect to which a payment under the stateis guaranty was made. Section 2. Submittal to voters. i The lieutenant governor is directed to submit this proposed amendment to the voters of the state at the next regular general election in lie manner provided by law. Section 3. Effective date. ; If the amendment proposed by this joint resolution is approved hv 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 2 (SJR 4) Shall the Utah Constitution be amended to: I (1) authorize counties sharing a common boundary tomakeaminoradjustment, as defined by statute, to the common boundary; and ; (2) for any other move of part of one county to another: : (a) require a vote of the entire county from which the area is proposed to be moved rather than just the area proposed to be .- moved; and (b) clarify that the move must be approved by a majority of those who actually vote on the proposal, not a majority of all ; registered voters? ' Constitutional Amendment 2- Joint Resolution on Changes to County Boundaries ; This joint resolution of the Legislature proposes to amend the Utah Constitution to allow counties sharing a common boundary to make a minor i adjustment to the boundary. This joint resolution also modifies the class of those who are required to vote for a county annexation that is not a minor J boundary adjustment. The joint resolution modifies the vote required to approve a county annexation that is not a minor boundary adjustment. The joint ! resolution directs the lieutenant governor to submit the proposal to voters, makes technical changes, and provides an effective date. This resolution proposes to change the Utah Constitution as follows: i AMENDS: : ARTICLE XI, SECTION 3 i Be it resolved by the Legislature of the state of Utah, two-thirds of all members elected to each of the two houses voting in favor thereof: ; Section 1 . It is proposed to amend Utah Constitution Article XI, Section 3, to read: j Article XI, Section 3. (Changing county lines. I No ( 1 1 Except as provided in Subsection (21. no territory stnrtt may. be stricken from any county unless a majority of the voters living j in such-territory that county who vote on the proposition, as well as a majority of the voters living in the county to which it is to be annexed wjjcjojf ! on the proposition, shall vote therefor, and then only under such conditions as may be prescribed by general law. j f 2) Counties sharing a common boundary may, through their county legislative bodies, make a minor adjustment, as defined by statute, 10 j the common boundary. ! Section 2. Submittal to voters. """ j The lieutenant governor is directed to submit this proposed amendment to the voters of the state at the next regular general election ill the i manner provided bylaw. I Section 3. Effective date. If the amendment proposed by this joint resolution is approved hv a majority of those voting on it at the next regular general election, the j amendment shall take effect on January 1. 2Q03 j Constitutional Amendment Number 3 (SJR 10) ! Shall the Utah Constitution be amended to: ( 1 ) reorganize and clarify the Revenue and Taxation Article; and (2) change the member ship of county boards of equalization from county commissioners to elected county officials as provided by statute? Constitutional Amendment 3 - Resolution Amending Revenue and Taxation Provisions of Utah Constitution This joint resolution of the Legislature proposes to amend the Revenue and Taxation Article of the Utah Constitution. This joint resolution modernizes the makeup of County Boards of Equalization to accommodate current county governmental structure. This joint resolution clarifies and reorganizes : provisions relating to revenue and taxation and makes technical changes. This joint resolution directs the lieutenant governor to submit the proposal to ' voters and provides an effective date. This joint resolution provides a coordination clause, i This resolution proposes to change the Utah Constitution as follows: AMENDS: REPEALS: ARTICLE XIII, SECTION 1 ARTICLE XIII, SECTION 9 ' ENACTS: ARTICLE XIII, SECTION 10 ARTICLE XIII, SECTION 4 ARTICLE XIII, SECTION 11 I ARTICLE XIII, SECTION 7 ARTICLE XIII, SECTION 12 , ' , ; v ARTICLE XXII, SECTION 5 ARTICLE XIII, SECTION 13 7 ' - A? 1 ARTICLE XIII, SECTION 14 ' REPEALS AND REENACTS: ARTICLE XIII, SECTION 2 ARTICLE XIII, SECTION 3 I ARTICLE XIII, SECTION 5 i ARTICLE XIII, SECTION 6 ARTICLE XIII, SECTION 8 Be it resolved by the Legislature of the stale of Utah, two-thirds of all members elected to each of the two houses voting in favor thereof: Section 1. It is proposed to amend Utah Constitution Article XIII, Section 1, to read: Article XIII, Section 1. Flscal year. The Legislature shall by statute establish the fiscal year of the Slate. . J .:. - Section 2. It is proposed to repeal and reenact Utah Constitution Article XIII, Section 2, to read: 1 , Article XIII, Section 2.. Property tax. ' (1) All tangible piupcrty in the stale, nut laciiijI under the lam of the Uniled States, or under this Constitution, shall lie laxed at a i miifunn and equal late in proportion lu its value, to be ascertained as provided by law, 't (2) The following are piupeity tax exemptions: (a) Hie piupcrty uf the state, sehuol disuicls, and public libraries; ; (b) Ihc property ufcuuiiticj, cities, towns, special disli iels, and all other political subdivision) of Ihe stale, execpl llial tu the cxim' a'"1 i in Hie mannei' provided by the Legislature the property ufacuunty, city, luwn, special district, ul olhei pulitical subdivision of Ihe Jlate lucalcd uulsidc ' uf its geogiaphie boundaries as defined by law may be subject tu the ad valorem piupcrty lax; (e) piupcrty owned by a nonpiufit cnlily which is used exclusively foi icligious, eharitablc, ur eduealiunal pm puses: ' . . , (d) places uf burial not held or used fui pi ivate ul cuiporalc benefit, and "JVXi'if rp'S j'uIlO faftiiiu'iufuuniM'aiiJ fai in maehiiTery as defined b?staiutc , TliisexeinpOaii shall be inipluiieuieduvLi apciiudufiiiucaspiuiidcdby f-Vrftyflfy ''statute. .'-A' vvfr"Wii't xoW.vj A'xfjt-a, wr-av-vv. v .iv.wHii ' " '" ". ,- ''. ;.' (3) Tangible peisunal ptupeily present in Utah un January I, held fui sale ui processing and which is shipped tu final destination uulside Ihi) state ' ' ' ' wilhin twelve months may be deemed by law luhave aequiied uu situs in Utah for purposes of ad valoiciu piupeily taxatiun and may be eAeiiiflc I ' by law fioin such laxaliun, whether manufactured, processed ul piudueedm ulliei wise originating within oi without the stale. (4) Tangible personal property present in Ulali un January 1, held fur sale in the uidinaiy cuuise of business and which eunslilutes tilt inventory ofany letailei.ur wholesaler or manufaetuiei ui faimcr, or livestock raiser may be deemed fui purposes of ad valuicuipiupcily taxation to be exempted. ' (5) Watei lights, ditches, canals, reseivuiis, puwei plants, pumping plants, Uansniissiun lines, pipes and flumes uwned and used by ' individuals or corporations fui iuigaling land within the slate uwned by such individuals ui cuipuiations, 01' the individual meinbeis tlicicof, shall . beexempted from taxation lu the extent that they shall be owned and used fui such pui puses. (6) Power plants, puwei transmission lines anduthei piupeity used foi geueiating and delivering electrical powei, apuitiunof which is . used for furnishing power fui pumping walei fui in'igation pui puses on lands in the state of Utah, may be exempted from taxatiun tu the extent that such - property is used for such puiposes. These exemptions shall aeeiue to the benefit of the users of water so pumped undei such regulations as tlie Legislature may pieseiibe. (7) The taxes of the poor may be remitted ur abated at such times and in such manner as may be provided by law. (0) The Legislature may provide by law fui die exeinptiun fiuill taxation, uf nut to exceed 45 of the fan niaikct value of residential piupeity as defined by law; and all household furnishings, fuiniluic, and equipment used exclusively by tile owuei tlieieuf at his place of abode in maintaining a home fui himself and family. (9) Piupeity uwned by disabled peisuns whu weie disabled in the line of duty during any wai, inteiiiatiuiial eunflict, or military Uaining - in the military service of the United States ui uf the state of Utah and by the umuaiiied sui viving spouses and minor orphans of such disabled peisuna . ul uf pel sons who during any war. international eunflict, oi militaiy naming in Ihe inilitaiy sci vice of the United States or the state of Utah weie killed -in action or died in the line of duty as a result of such service may be exempted as the Legislaluie may provide. ( 1 0) Intangible property may be exempted from taxatiun as piupeity ur it may be taxed as property in such maniiei and to such extent as t the Legislature may provide, but if taxed as piupeity the incuine llieiefium shall nut alsu be taxed. Provided mat if intangible pioperty is taxed as property the late llieieuf shall not exceed five mills on each dollar of valuation. (II) Tlie Legislatuie shall pi u vide by law for an annual tax sufficient, with other sources of ic venue, tu defiay die estimated uidinaiy -expenses uf die stale fui each fiscal yeai. Tur the purpose of paying the stale debt, if any Uicrc be, the Legislative shall provide for levying a tax annually, sufficient to pay the annual inteiest and to pay the principal of such debt, within twenty years from tlie final passage of die law creating die debt. H) So that each person and corporation pays a tax in proportion to the fair market value of his, her, or its tangible property, all tangible 1 property in the State that is not exempt under the laws of the United States or under this Constitution shall be: fa) assessed at a uniform and equal rate in proportion to its fair market value, to be ascertained as provided hv law: and fb) taxed at a uniform and equal rale. ' - ( 2) Each corporation and person in the State or doing business in the State is subject to taxation on the tangible property owned or used by the corporation or person within the boundaries of the Stale or local authority levying the tax. (3) The Legislature may provide by statute lhat land used for agricultural purposes he assessed based on its value for agricultural use. (4) The Legislature may by statute determine the manner and extent of taxing liveslock. tSl The Legislature may by 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 anv intangible property is taxed under the property tax, the income from that property may not also be taxed, (6) Tangible personal property required by law to be registered with the State before it is used on a public highway or waterway, on Public land, or in the air may be exempted from property tax by statute, if the Legislature exempts tangible personal property from property lax under this Subsection 16). it shall provide for the payment of uniform statewide fees or uniform statewide rates of assessment or taxation on that property in lieu of the property tax. The fair market value of anv property exempted under this Subsection (6) shall be considered nan 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 read: Article XIII, Section 3. Property tax exemptions. (1) Tlie Legislature shall provide by law a unifuini and equal lale uf assessments all tangible piupeity in tlie stale, aeeoi ding lu its value in money, except as utlici wise provided in Section 2 of diis Ailiele. Tlie Legislaluie shall prescribe by law such pio visions as shall secure a jusl valuation for taxation ufsueh piupeity, so that every peisunand euipuialiuil shall pay a tax in propoi liuil to tlie value of his, her, or its langible piupeity, piuvided -that the Lcgislaiui e may determine the mannei and extent uf taxing livestock. (2) Land used foi agrieuliuial puiposes may, as the Legislaluie pieseiibes, be assessed aeeuidinglu its value foi agiicultuial use without regard to the value it may have for otliei pui puses. (1) The following are exempt from property tax: (a) property owned by the Slate: (b) property owned by a public library: tc) property owned by a school district: (d) property owned by a political subdivision of the State, other than a school district and located within the political subdivision: (e) property owned by a political subdivision of the State, other than a school district, and located outside the political subdivision unless the Legislature by statute authorizes the property tax on that property ' ' if) property owned by a nonprofit entity used exclusively for religious, charitable, or educational purposes: (gj places of burial not held or used for private or corporate benefit: (h) farm equipment and farm machinery as defined by statute: and (i) water rights, reservoirs, pumping plants, ditches, canals, pipes, flumes, power plants, and transmission lines to the extent owned and . used by an individual or corporation to irrigate land that is: (it within the Stale: and (ii) owned bv the individual or corporation, or bv an individual member of the corporation. (2) (a) The Legislature may by statute exempt the following from property tax: (i) tangible personal property constituting inventory present in the State on January 1 and held for sale in the ordinary course of business; (ii) langible personal property present in the State on January 1 and held for sale or processing and shinned to a final destination outside h the State within 12 months: (iii) subject to Subsection f2)fb). property to the extent used to generate and deliver electrical power for pumping water lo irrigate lands in the State: (iv) up to 45 of the fair market value of residential property, as defined bv statute: and (v) household furnishings, furniture, wd r equipment used exclusively bv the owner of that property in maintaining the owneris home. - (h) The exemption under Subsection f2)(a)(iii) shall accrue to the benefil of the users of pumped water as provided bv statute: . m The following Article XIII, Section 4. Other taxes.) ( 1 ) Nothing in this Constitution may be construed to prevent the Legislature from providing bv statute for taxes other than the property tax. , and for deductions, exemptions, and offsets from those other taxes. 12) In a statute imposing an income tax, the Legislature may: (a) define the amount on which the tax is imposed bv reference to a provision of the laws of the Uniled Stales as from lime to rime amended: and (h) modify or provide exemptions to a provision referred to in Subsection (2)(a). Section 5. 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. (1) The Legislature may nut impose taxes fui tlie puipuse ufany county, city, town, school disuiet, ui uthei political subdivisiun of the State, but may, by statute, vest in the guverniug bodies thereof, respectively, the powei tu assess and collect laxcs fur all pm puses uf such pulitical subdivisiun. (2) Nul withstanding an vlhinglu the cuuuaiy contained in this Constitution, political subdivisions may share their tax and otliei levenues -with utlici pulilieal subdivisions as piuvided by statute and Ihe Stale may guarantee Ihe debt uf school districts and may guarantee debt inemiedte . refund the selluul district dcbl as piuvided in Ailiele X, Section 5. n 1 The I .eeislature shall provide hv statute for an annual tax sufficient, with other revenues, to defray the estimated ordinary expenses ol the State for each fiscal year. f2) (a) For anv fiscal year, the Legislature may not make an appropriation or aulhonze an expenditure if the Stateis expenditure exceeds the . total tax provided for hv statute and applicable to the particular appropriation or expenditure. (b) Subsection 12)1 a) does not apply to an appropriation or expenditure to suppress insurrection, defend the State, or assist in defending Ihi . United States in time of war. (3) For anv debt of the Slate, the I egislanire shall provide bv statute for an annual tax sufficient to pay: fa) the annual interest: and fh) the principal wilhin 20 years after the final passage of the statute creating the debt. (4) Except as provided in Article X. Section 5. Subsection f5a). the Legislature may not impose a tax for the purpose of a political subdivision of ihe Slate, but mav hv statute authorize political subdivisions of the Stale to assess and collect taxes for their own purposes. LSI All revenue from taxes on intangihle property or from a tax on income shall be used to support the systems of public education and higher education as defined in Article X. Section 2. 16) Proceeds from fees, taxes, and other charges related to the operation of motor vehicles on public highways and proceeds from an excise tax on liquid motor fuel used lo propel those motor vehicles shall be used for: (a) statutory refunds and adjustments and costs of collection and administration: (b) the consmiciion. maintenance, and repair of State and local roads, including payment for property taken for or damaged bv rights-of-way. and for associated adminislralive costs: fc) driver education: fd) enforcement of state motor vehicle and traffic laws: and (e) the pavim-m of ihe principal of and interest on anv obligation of Ihe Slate or a city or county, issued for anv of the purposes set forth ill ' Subsection 16)fh) and lo which nnv of the fees, taxes, or other charges described in this Subsection f6) have been pledged, including anv paid to Ihe StatS . or a city or cnnniv as provided hv statute, (7) Fees and nn tangible personal property imposed under Section 2. Subsection (6) of this article are not subject to Subsection (6) of this Section 5 nnd shall he disinhmed lo the laxing districts in which the property is located in the same proportion as that in which the revenue collected from real property tax is distributed. (8) A noliiicAl subdivision of the Slate mav share its tax and oilier revenues wilh another political subdivision of the Slate as provided bv statute. Section 6. It is proposed to repeal and reenact Utah Constitution Article XIII, Section 6, to read: Article XIII, Section 6. State Tax Commission.! An accurate siaieineni uf the leeeipls and expendituies uf the public moneys, shall be published annually in such mannei as die Legislature ' may piuvide. f 1) There shjlll b'1 " Stale Tax Commission consisting of four members, not more than two of whom mav belong lo the same political party. ' f2) With riv c"n-;ent of ihe Senale. the Governor shall appoint the members of the Stale Tax Commission for such lerms as mav hi '.' provided hvsnmitp ......... -v.. ...; (3) The Slate Ti'E Commission shall: fil) iHrnipisier and supervise the Stateis lax laws: |