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Legislative action that proposed this amendment: HJR23 1897 Regular Session

Disposition: Voters rejected this proposed amendment.

Amends article 13, 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 by general law such regulations 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, and that no tax shall be collected on household furniture when the value of the same is two hundred dollars or less; Provided further, that the property of the United States, of the State, counties, cities, towns, school districts, municipal corporations and public libraries, lots with the buildings thereon used exclusively for either religious worship or charitable purposes, and places of burial not held or used for private or corporate benefit, shall be exempt from taxation. Ditches, canals, and flumes, owned and used by individuals or corporations for irrigating hinds owned by such individuals or corporations, or the individual members thereof, shall not be separately taxed so long as they shall be owned exclusively for such purpose.

[The 1900 Laws of Utah mentions the expense of printing the text of these amendments in county newspapers, as required by Article XXIII of the Utah Constitution. We are not sure when/whether it was actually presented to voters for ratification. If it was presented to voters, we can infer that they rejected it, since this amendment was not incorporated into subsequent editions of the Utah Constitution.]