UTAH CONSTITUTION
ARTICLE XIII
REVENUE AND TAXATION
Art. XIII §1 | FISCAL YEAR
Art. XIII §2 | PROPERTY TAX
(b) taxed at a uniform and equal rate.
(3) The Legislature may provide by statute that land used for agricultural purposes be assessed based on its value for agricultural use.
(4) The Legislature may by statute determine the manner and extent of taxing livestock.
(5) The Legislature may by statute determine the manner and extent of taxing or exempting intangible property, except that any property tax on intangible property may not exceed .005 of its fair market value. If any intangible property is taxed under the property tax, the income from that property may not also be taxed.
(6) Tangible personal property required by law to be registered with the State before it is used on a public highway or waterway, on public land, or in the air may be exempted from property tax by statute. If the Legislature exempts tangible personal property from property tax under this Subsection (6), it shall provide for the payment of uniform statewide fees or uniform statewide rates of assessment or taxation on that property in lieu of the property tax. The fair market value of any property exempted under this Subsection (6) shall be considered part of the State tax base for determining the debt limitation under Article XIV.
Art. XIII §3 | PROPERTY TAX EXEMPTIONS
(b) property owned by a public library;
(c) property owned by a school district;
(d) property owned by a political subdivision of the State, other than a school district, and located within the political subdivision;
(e) property owned by a political subdivision of the State, other than a school district, and located outside the political subdivision unless the Legislature by statute authorizes the property tax on that property;
(f) property owned by a nonprofit entity used exclusively for religious, charitable, or educational purposes;
(g) places of burial not held or used for private or corporate benefit;
(h) farm equipment and farm machinery as defined by statute;
(i) water rights, reservoirs, pumping plants, ditches, canals, pipes, flumes, power plants, and transmission lines to the extent owned and used by an individual or corporation to irrigate land that is:
(ii) owned by the individual or corporation, or by an individual member of the corporation; and
(B) reservoirs, pumping plants, ditches, canals, pipes, flumes, and, as defined by statute, other water infrastructure;
(iii) land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under Subsection (1)(j)(i)(B) if the land is:
(B) reasonably necessary for the maintenance or for otherwise supporting the operation of the reservoir, ditch, canal, or pipe.
(ii) tangible personal property present in the State on January 1 and held for sale or processing and shipped to a final destination outside the State within 12 months;
(iii) subject to Subsection (2)(b), property to the extent used to generate and deliver electrical power for pumping water to irrigate lands in the State;
(iv) up to 45% of the fair market value of residential property, as defined by statute;
(v) household furnishings, furniture, and equipment used exclusively by the owner of that property in maintaining the owner's home; and
(vi) tangible personal property that, if subject to property tax, would generate an inconsequential amount of revenue.
(b) property owned by the unmarried surviving spouse or the minor orphan of a person who:
(ii) during military training or a military conflict, was killed in action or died in the line of duty in the military service of the United States or the State; and
Art. XIII §4 | OTHER TAXES
(2) In a statute imposing an income tax, the Legislature may:
(b) modify or provide exemptions to a provision referred to in Subsection (2)(a).
Art. XIII §5 | USE AND AMOUNT OF TAXES AND EXPENDITURES
(b) If the ordinary expenses of the State will exceed revenues for a fiscal year, the Governor shall:
(ii) convene the Legislature into session under Article VII, Section 6 to address the deficiency.
(b) Subsection (2)(a) does not apply to an appropriation or expenditure to suppress insurrection, defend the State, or assist in defending the United States in time of war.
(b) the principal within 20 years after the final passage of the statute creating the debt.
(5) All revenue from taxes on intangible property or from a tax on income shall be used:
(b) to support children and to support individuals with a disability.
(b) the construction, maintenance, and repair of State and local roads, including payment for property taken for or damaged by rights-of-way and for associated administrative costs;
(c) driver education;
(d) enforcement of state motor vehicle and traffic laws; and
(e) the payment of the principal of and interest on any obligation of the State or a city or county, issued for any of the purposes set forth in Subsection (6)(b) and to which any of the fees, taxes, or other charges described in this Subsection (6) have been pledged, including any paid to the State or a city or county, as provided by statute.
(8) A political subdivision of the State may share its tax and other revenues with another political subdivision of the State as provided by statute.
(9) Beginning July 1, 2016, the aggregate annual revenue from all severance taxes, as those taxes are defined by statute, except revenue that by statute is used for purposes related to any federally recognized Indian tribe, shall be deposited annually into the permanent State trust fund under Article XXII, Section 4, as follows:
(b) 50% of the next $50,000,000 of aggregate annual revenue; and
(c) 75% of the aggregate annual revenue that exceeds $100,000,000.
Art. XIII §6 | STATE TAX COMMISSION
(2) With the consent of the Senate, the Governor shall appoint the members of the State Tax Commission for such terms as may be provided by statute.
(3) The State Tax Commission shall:
(b) assess mines and public utilities and have such other powers of original assessment as the Legislature may provide by statute;
(c) adjust and equalize the valuation and assessment of property among the counties;
(d) as the Legislature provides by statute, review proposed bond issues, revise local tax levies, and equalize the assessment and valuation of property within the counties; and
(e) have other powers as may be provided by statute.
Art. XIII §7 | COUNTY BOARDS OF EQUALIZATION
(2) Each county board of equalization shall adjust and equalize the valuation and assessment of the real and personal property within its county, subject to the State Tax Commission's regulation and control as provided by law.
(3) The county boards of equalization shall have other powers as may be provided by statute.
(4) Notwithstanding the powers granted to the State Tax Commission in this Constitution, the Legislature may by statute authorize any court established under Article VIII to adjudicate, review, reconsider, or redetermine any matter decided by a county board of equalization relating to revenue and taxation.
Art. XIII §8 | ANNUAL STATEMENT
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