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Legislative action that proposed this amendment: SJR13 1998 General Session
Disposition: This amendment took effect following voter ratification. You may read the resulting 1999 Utah Constitution here.
Amends article 13 section 11
(1) There shall be a State Tax Commission consisting of four members, not more than two of whom shall belong to the same political party.
(2) The members of the Commission shall be appointed by the Governor, by and with the consent of the Senate, for such terms of office as may be provided by law.
(3) (a) The State Tax Commission shall administer and supervise the tax laws of the State.
(b) It shall assess mines and public utilities and adjust and equalize the valuation and assessment of property among the several counties.
(c) It shall have such other powers of original assessment as the Legislature may provide.
(d) Under such regulations in such cases and within such limitation as the Legislature may prescribe, it shall review proposed bond issues, revise the tax levies of local governmental units, and equalize the assessment and valuation of property within the counties.
(4) The duties imposed upon the State Board of Equalization by the Constitution and Laws of this State shall be performed by the State Tax Commission.
(5) Notwithstanding the powers granted to the State Tax Commission in this Constitution, the Legislature may authorize any court established under Article VIII to adjudicate, review, reconsider, or redetermine any matter decided by the State Tax Commission or by a County Board of Equalization relating to revenue and taxation as provided by statute.
(6) In each county of this State there shall be a County Board of Equalization consisting of the Board of County Commissioners of said county.
(7) The County Boards of Equalization shall adjust and equalize the valuation as assessment of the real and personal property within their respective counties, subject to such regulation and control by the State Tax Commission as may be prescribed by law.
(8) The State Tax Commission and the County Boards of Equalization shall each have such other powers as may be prescribed by the Legislature.