Proceedings and Debates of the Convention Assembled to Adopt a Constitution for the State of Utah
All the delegates.
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Revenue and Taxation
Section 1. The fiscal year shall begin on the first day of January unless changed by the Legislature.
Section 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 such regulations by general law 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, the State, Counties, Cities, Towns, School Districts, Municipal Corporations and Public Libraries, lots with the buildings thereon used exclusively for either religions worship or charitable purposes, and places of burial, not used or held for private or corporate benefit, shall be exempt from taxation; ditches, 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 and used exclusively for such purpose.
Section 4.
Section 5.
Section 6.
Section 7.
Section 8.
Section 9.
Section 10.
Section 11.
Section 12.
Section 13.