Quill
  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: 1895-04-18 16:00:00
  5. Event type: CREATE

Utah State Constitutional Convention 1895 (2020 Edition)

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

The Convention

All the delegates.

The Committee Secretary's View The Committee Secretary's View

To see the full record of a committee, click on the corresponding committee on the map below.

Document introduced in:

Session 7385: 1895-04-18 16:00:00

Document View:

Article No. 14.3

(Showing state at moment e694985)
There are 2 proposed amendments related to this document on which decisions have not been taken.

Revenue and Taxation

Revenue and Taxation

Section 1. The fiscal year shall begin on the first day of January unless changed by the Legislature.

Section 2. All property in the State, not exempt under the laws of United States or under this Constitution, shall be taxed in proportion to its value, to be ascertained as provided by law. The word property as used in this article is hereby declared to include moneys, credits, bonds, stocks, franchises and all matters and things (real, personal and mixed) capable of private ownership, but this shall not be construed so as to authorize the taxation of the stocks of any company or corporation when the property of such company or corporation represented by such stocks has been taxed. 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. And for the purpose of paying the State debt, if there be any, the Legislature shall provide for levying a tax annually, sufficient to pay the annual interest and principal of such debt within twenty years from the final passage of the law creating the debt.

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.

Decisions yet to be taken

Document Timeline

Other Actions

View text build components