Article XIII — REVENUE AND TAXATION
12 sections · 0 paragraphs in this article.
Utah Const. art. XIII, § 1 Fiscal year
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The fiscal year shall begin on the first day of January, unless changed by the Legislature.
Utah Const. art. XIII, § 2 What property taxable. Definitions. Revenue
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All property in the State, not exempt under the laws of the 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 monies, credits, bonds…
Utah Const. art. XIII, § 3 Legislature to provide uniform tax. Exemptions
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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…
Utah Const. art. XIII, § 4 Taxation of mines
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All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal or other valuable mineral deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface gr…
Utah Const. art. XIII, § 5 Local authorities to levy local taxes
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The Legislature shall not impose taxes for the purpose of any county, city, town or other municipal corporation, but may, by law, vest in the corporate authorities thereof, respectively, the power to assess and collect taxes for all purposes of such corporation.
Utah Const. art. XIII, § 6 Annual statement to be published
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An accurate statement of the receipts and expenditures of the public moneys, shall be published annually in such manner as the Legislature may provide.
Utah Const. art. XIII, § 7 Tax rate for state purposes
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The rate of taxation on property, for State purposes, shall never exceed eight mills on each dollar of valuation; and whenever the taxable property within the State shall amount to two hundred million dollars, the rate shall not exceed five mills on each dollar of valuation; and …
Utah Const. art. XIII, § 8 Officer not to make profit out of public moneys
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The making of profit out of public moneys, or using the same for any purpose not authorized by law, by any public officer, shall be deemed a felony, and shall be punished as provided by law, but part of such punishment shall be disqualification to hold public office.
Utah Const. art. XIII, § 9 State expenditure to be kept within revenues
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No appropriation shall be made, or any expenditure authorized by the Legislature, whereby the expenditure of the State, during any fiscal year, shall exceed the total tax then provided for by law, and applicable for such appropriation or expenditure, unless the Legislature making…
Utah Const. art. XIII, § 10 All property taxable where situated
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All corporations or persons in this State, or doing business herein, shall be subject to taxation for State, County, School, Municipal or other purposes, on the real and personal property owned or used by them within the territorial limits of the authority levying the tax.
Utah Const. art. XIII, § 11 State and county boards of equalization
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Until otherwise provided by law, there shall be a State Board of Equalization, consisting of the Governor, State Auditor, State Treasurer, Secretary of State and Attorney-General; also, in each county of this State, a County Board of Equalization, consisting of the Board of Count…
Utah Const. art. XIII, § 12 Stamp, income, license, franchise, or mortgage tax permissible
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Nothing in this Constitution shall be construed to prevent the Legislature from providing a stamp tax, or a tax based on income, occupation, licenses, franchises or mortgages.