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  1. Overview: Utah State Constitutional Convention 1895 (2020 Edition)
  2. Full Record: Utah State Constitutional Convention 1895 (2020 Edition)
  3. Committee:The Convention
  4. Session: 1895-05-04 10:00:00
  5. Event type: CREATE_FROM

Utah State Constitutional Convention 1895 (2020 Edition)

Proceedings and Debates of the Convention Assembled to Adopt a Constitution for the State of Utah

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Session 7399: 1895-05-04 10:00:00

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Article on Revenue and Taxation [Article XIII]

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ARTICLE XIII

REVENUE AND TAXATION

Section 1. The fiscal year shall begin on the first day of January,[+e697997] unless changed by the Legislature.

Sec.[+e697997] 2. All property in the State, not exempt under the laws of the [+e697997]United States,[+e697997] or under this Constitution, shall be taxed in proportion to its value, to be ascertained as provided by law. The word property,[+e697997] as used in this article,[+e697997] is hereby declared to include moni[+e697997]ey[-e697997]s, credits, bonds, stocks, franchises and all matters and things (real, personal and mixed) capable of private ownership;[+e697997],[-e697997] but this shall not be so [+e697997]construed so [-e697997]as to authorize the taxation of the stocks of any company or corporation,[+e697997] when the property of such company or corporation represented by such stocks,[+e697997] has been taxed. The Legislature shall provide by law for an annual tax sufficient, with other sources of revenue,[+e697997] to defray the estimated ordinary expenses of the state for each fiscal year. F[+e696654]And f[-e696654]or the purpose of paying the State debt, if any [+e697997]there be any[-e697997], the Legislature shall provide for levying a tax annually, sufficient to pay the annual interest,[+e697997] and principal of such debt,[+e697997] within twenty years from the final passage of the law creating the debt.

Sec.[+e697997] 3. 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 [+e697997]such regulations by general law [-e697997]as shall secure a just valuation for taxation of all property;[+e697997],[-e697997] so that every person and corporation shall pay a tax in proportion to the value of his, her or its property: Provided, T[+e697997]t[-e697997]hat a deduction of debts from cred[-e697997]ts from cred[+e696661]its may be authorized: Provided further, T[+e697997]t[-e697997]hat the property of the United States, of[+e697997] the State, c[+e697997]C[-e697997]ounties, c[+e697997]C[-e697997]ities, t[+e697997]T[-e697997]owns, s[+e697997]S[-e697997]chool d[+e697997]D[-e697997]istricts, m[+e697997]M[-e697997]unicipal c[+e697997]C[-e697997]orporations and p[+e697997]P[-e697997]ublic l[+e697997]L[-e697997]ibraries, lots with the buildings thereon used exclusively for either religiou[+e697997]n[-e697997]s worship or charitable purposes, and places of burial,[-e697997] not hel[+e697997]use[-e697997]d or use[+e697997]hel[-e697997]d for private or corporate benefit, shall be exempt from taxation. D[+e697997]; d[-e697997]itches, canals, 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 so long as they shall be owned,[+e697997] and used exclusively for such purpose [+e697997].[-e697997]

Sec.[+e697997] 4. [+e697997] All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal,[-e697997] or other valuable mineral deposits, after purchase thereof,[-e697997] from the United States, shall be taxed at the price paid the United States therefor, unless the surface ground, or some part thereof, of such mine or claim, is used for other than mining purposes, and has a separate and independent value for such other purposes;[+e697997],[-e697997] in which case said surface ground, or any part thereof, so used for other than mining purposes, shall be taxed at its value for such other purposes, as provided by law; and all the machinery used in mining, and all property and surface improvements upon or appurtenant to mines and mining claims,[+e697997] which have a value separate and independent of such mines or mining claims, and the net annual proceeds of all mines and mining claims,[+e697997] shall be taxed as provided by law. [-e697997]

Sec 5.[-e697997]

Sec. 5[+e697997] 6[-e697997]. The Legislature shall not impose taxes for the purpose of any c[+e697997]C[-e697997]ounty, c[+e697997]C[-e697997]ity, t[+e697997]T[-e697997]own or other m[+e697997]M[-e697997]unicipal c[+e697997]C[-e697997]orporation, but may, by law, vest in the corporate authorities thereof,[+e697997] respectively,[+e697997] the power to assess and collect taxes for all purposes of such corporation. [-e697997]

Sec. 6[+e697997] 7[-e697997]. An accurate statement of the receipts and expenditures of the public moneys,[+e697997] shall be published annually in such manner as the Legislature may provide. [-e697997]

Sec. 7[+e697997] 8[-e697997]. The rate of taxation on property, for State purposes, shall never exceed eight mills on each dollar of valuation; and whenever the taxable property within the State shall amount to two hundred million dollars, the rate shall not exceed five mills on each dollar of valuation; and whenever the taxable property within the State shall amount to three hundred million dollars, the rate shall never thereafter exceed four mills on each dollar of valuation;[+e697997],[-e697997] unless a proposition to increase such rate, specifying the rate proposed, and the time during which the same shall be levied, be first submitted to a vote of such of the [-e697997]qualified electors of the State as,[+e697997] in the year next preceding such election, shall have paid a property tax assessed to them within the State, and the[+e697997]a[-e697997] majority of those voting thereon shall vote in favor thereof, in such manner as may be provided by law. [+e697997]

Sec. 8[+e697997]tion 9[-e697997]. The making of profit out of public moneys, or using the same for any purpose not authorized by law, by any public officer, shall be deemed a felony,[+e697997] and shall be punished as provided by law, but part of such punishment shall be disqualification to hold public office. [-e697997]

Sec. 9[+e697997]tion 10[-e697997]. No appropriation shall be made, n[-e697997]or any expenditure authorized by the Legislature, whereby the expenditure of the State, during any fiscal year, shall exceed the total tax then provided for by law,[+e697997] and applicable for such appropriation or expenditure, unless the Legislature making such an [-e697997]appropriation,[+e697997] shall provide for levying a sufficient tax, not exceeding the rates allowed in section seven[+e696675]eight[-e696675] of this article, to pay such appropriation or expenditure within such 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. [-e697997]

Sec. 10[+e697997]tion 11[-e697997]. All corporations or persons [+e697997]in this State, or doing business t[-e697997]herein, shall be subjected[-e697997] to taxation for State, County, School, Municipal or other purposes,[+e697997] on the real and personal property owned or used by them within the t[+e697997]T[-e697997]erritorial limits of the authority levying the tax. [-e697997]

Sec. 11[+e697997]tion 12[-e697997]. Until otherwise provided by law, there shall be a S[+e697997]s[-e697997]tate B[+e697997]b[-e697997]oard of E[+e697997]e[-e697997]qualization, consisting of the Governor, State Auditor, State Treasurer, Secretary of State and Attorney-[+e697997] [-e697997]General; also, in each county of this State, a County Board of Equalization, consisting of the Board of County Commissioners of said c[+e697997]C[-e697997]ounty. The duty of the State Board of Equalization shall be to adjust and equalize the valuation of the [+e697997]real and personal property among the several counties of the State. The duty of the County Board of Equalization shall be to adjust the[+e697997]and[-e697997] equalize the valuation of the real and personal property within their respective counties. Each Board shall also perform such other duties as may be prescribed by law. [-e697997]

Sec. 12. Nothing in this Constitu[+e697997]tion shall be construed to prevent the Legislature from providing a stamp tax, or a tax based on income, occupation, licenses, franchises or mortgages[+e697997]13[-e697997]. [+e697997]

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