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Legislative action that proposed this amendment: HJR1 1905 Regular Session

Disposition: This amendment took effect following voter ratification. You may read the resulting 1907 Utah Constitution here.

Amends article 13, section 3,12


The legislature shall provide by law a uniform and equal rate of assessment and taxation on all property in the State, according to its value in money, and shall prescribe by general law such regulations as shall secure a just valuation for taxation of all property, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property; Provided, that a deduction of debts from credits may be authorized: Provided further, that the property of the United States, of the State, counties, cities, towns, school districts, municipal corporations and public libraries, lots with the buildings thereon used exclusively for either religious worship or charitable purposes, and places of burial not held or used for private or corporate benefit, shall be exempt from taxation. Ditches, canals, reservoirs, pipes and flumes owned and used by individuals or corporations for irrigating lands owned by such individuals or corporations, or the individual members thereof, shall not be separately taxed as long as they shall be owned and used exclusively for such purpose: Provided further, that mortgages upon both real and personal property shall be exempt from taxation: Provided further, that the taxes of the indigent poor may be remitted or abated as such time and in such manner as may be provided by law.


Nothing in this Constitution shall be construed to prevent the Legislature from providing a stamp tax, or a tax based on income, occupation, licenses or franchises