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Legislative action that proposed this amendment: HJR8 1996 General Session
Disposition: This amendment took effect following voter ratification. You may read the resulting 1997 Utah Constitution here.
Amends article 13 section 1,9. Repeals article 13 section 4.
The Legislature shall establish the fiscal year of the state.
[HJR8's minor technical changes to Article 13, Section 2, were superceded by amendments to this section proposed later in the 1996 General Session as part of SJR1. As a result, the language displayed below was not inserted into the Utah Constitution when this amendment was ratified.]
(1) 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.
(2) The following are property tax exemptions:
(a) the property of the state, school districts, and public libraries;
(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 county, city, town, special districts, or other political subdivision of the state located outside of its geographic boundaries as defined by law may be subject to the ad valorem property tax;
(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
(e) farm equipment and farm machinery as defined by statute. This exemption shall be implemented over a period of time as provided by statute.
(3) Tangible personal property present in Utah on January 1, held for sale or processing and which is shipped to final destination outside this state within twelve months may be deemed by law to have acquired no situs in Utah for purposes of ad valorem property taxation and may be exempted by law for such taxation, whether manufactures, processed or produced or otherwise originating within or without state.
(4) Tangible person property present in Utah on January 1, held for sale in the ordinary course of business and which constitutes the inventory of any retailer, or wholesaler or manufacturer or farmer, or livestock raiser may be deemed for purposes of ad valorem property taxation to be exempted.
(5) Water rights, ditches, canals, reservoirs, power plants, pumping plants, transmission lines, pipes and flumes owned and used by individuals or corporation for irrigating land within the state owned by such individuals or corporations, or the individual members thereof, shall be exempted from taxation to the extent that they shall be owned and used for such purposes.
(6) Power plants, power transmission lines and other property used for generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for irrigation purposes on lands in the state of Utah, may be exempted from taxation to the extent that such property is used for such purposes. These exemptions shall accrue to the benefit of the users of water so pumped under such regulations as the Legislature may prescribe.
(7) The taxes of the poor may be remitted or abated at such times and in such manner as may be provided by law.
(8) The Legislature may provide by law for the exemption from taxation: of not to exceed 45% of the fair market value of residential property as defined by law; and all household furnishings, furniture, and equipment used exclusively by the owner thereof at his place of abode in maintaining a home for himself and family.
(9) Property owned by disabled persons who served in any war in the military service of the United States or of the state of Utah and by the unmarried widows and minor orphans of such 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 result of such service may be exempted as the legislature may provide.
(10) 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 Legislature may provide, but if taxed as 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.
(11) 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 then annual interest and to pay the principal of such debt, within twenty years from the final passage of the law creating the debt.
No appropriation shall be made or any expenditure authorized by the Legislature if the expenditure of the State, during any fiscal year, shall exceed the total tax then provided for by law and applicable for the particular appropriation or expenditure, unless the Legislature making the appropriation shall provide for levying a sufficient tax to pay the appropriation or expenditure within the current 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.