Utah Constitution Article 13 Revenue and Taxation
Utah Constitution – Article XIII: Revenue and Taxation – Summary
Article XIII of the Utah Constitution outlines the framework for revenue and taxation within the state. Its main purpose is to establish how taxes are levied, managed, and used by the government. Below is a summary of its key sections and provisions:
Key Provisions of Article XIII – Revenue and Taxation:
Uniform and Fair Taxation (§2):
All tangible property must be assessed and taxed at a uniform and equal rate within the same class.
Certain exemptions are allowed, such as for charitable, educational, and religious property.
Property Classification (§2):
Property can be divided into different classes (e.g., residential, commercial, agricultural) for taxation, allowing different rates for each class.
This permits residential properties to be taxed at a lower rate than other property types.
Income and Other Taxes (§3):
The Legislature may impose taxes on income, sales, and other bases.
Any income tax must be uniform across similar income categories.
Exemptions and Tax Relief (§4):
The state may provide tax relief for the elderly, indigent, or disabled.
Property owned by government entities and used exclusively for public purposes is exempt from taxation.
Property Tax Limitation (§5):
The tax rate for property tax may be limited by law.
Voters can approve rates above statutory limits through elections.
Use of Revenue (§7):
Taxes must be used only for public purposes.
Certain revenues (like from fuel taxes) are dedicated to specific uses, such as road construction and maintenance.
Taxation for Local Governments (§9):
Local entities (cities, counties, districts) can levy taxes within constitutional and legislative guidelines.
School Funding (§5):
Income tax revenue is constitutionally earmarked for public and higher education.
Additional Notes:
The Article allows flexibility for modern forms of taxation while preserving essential fairness and accountability principles.
Amendments over the years have modernized tax policy to reflect economic changes, including classification of property and earmarking of revenue.
RELATED Blog
0 comments