H.J.R. 16 Joint Resolution on the Assessment of Land Subject to a Conservation Easement

Bill Sponsor:

Rep. Pitcher, Dixon M.
Floor Sponsor:
  • Drafting Attorney: Robert H. Rees
  • Fiscal Analyst: Ivan D. Djambov


  • Related Documents

    • Information
      • Last Action: 13 Mar 2014, House/ filed
      • Last Location: House file for bills not passed


    H.J.R. 16

    H.J.R. 16

                 1     

    JOINT RESOLUTION ON THE ASSESSMENT OF LAND

                 2     
    SUBJECT TO A CONSERVATION EASEMENT

                 3     
    2014 GENERAL SESSION

                 4     
    STATE OF UTAH

                 5     
    Chief Sponsor: Dixon M. Pitcher

                 6     
    Senate Sponsor: ____________

                 7     
                 8      LONG TITLE
                 9      General Description:
                 10          This joint resolution of the Legislature proposes to amend the Utah Constitution to
                 11      enact a provision relating to the assessment of land that is subject to a conservation
                 12      easement.
                 13      Highlighted Provisions:
                 14          This resolution proposes to amend the Utah Constitution to:
                 15          .    authorize the Legislature to provide by statute that land subject to a conservation
                 16      easement be assessed based on its value for agricultural use.
                 17      Special Clauses:
                 18          This resolution directs the lieutenant governor to submit this proposal to voters.
                 19          This resolution provides a contingent effective date of January 1, 2015 for this proposal.
                 20      Utah Constitution Sections Affected:
                 21      AMENDS:
                 22           ARTICLE XIII, SECTION 2
                 23     
                 24      Be it resolved by the Legislature of the state of Utah, two-thirds of all members elected to each
                 25      of the two houses voting in favor thereof:
                 26          Section 1. It is proposed to amend Utah Constitution, Article XIII, Section 2, to read:
                 27           Article XIII, Section 2. [Property tax.]


                 28          (1) So that each person and corporation pays a tax in proportion to the fair market
                 29      value of his, her, or its tangible property, all tangible property in the State that is not exempt
                 30      under the laws of the United States or under this Constitution shall be:
                 31          (a) assessed at a uniform and equal rate in proportion to its fair market value, to be
                 32      ascertained as provided by law; and
                 33          (b) taxed at a uniform and equal rate.
                 34          (2) Each corporation and person in the State or doing business in the State is subject to
                 35      taxation on the tangible property owned or used by the corporation or person within the
                 36      boundaries of the State or local authority levying the tax.
                 37          (3) The Legislature may provide by statute that land that is subject to a conservation
                 38      easement or used for agricultural purposes be assessed based on its value for agricultural use.
                 39          (4) The Legislature may by statute determine the manner and extent of taxing livestock.
                 40          (5) The Legislature may by statute determine the manner and extent of taxing or
                 41      exempting intangible property, except that any property tax on intangible property may not
                 42      exceed .005 of its fair market value. If any intangible property is taxed under the property tax,
                 43      the income from that property may not also be taxed.
                 44          (6) Tangible personal property required by law to be registered with the State before it
                 45      is used on a public highway or waterway, on public land, or in the air may be exempted from
                 46      property tax by statute. If the Legislature exempts tangible personal property from property tax
                 47      under this Subsection (6), it shall provide for the payment of uniform statewide fees or uniform
                 48      statewide rates of assessment or taxation on that property in lieu of the property tax. The fair
                 49      market value of any property exempted under this Subsection (6) shall be considered part of the
                 50      State tax base for determining the debt limitation under Article XIV.
                 51          Section 2. Submittal to voters.
                 52          The lieutenant governor is directed to submit this proposed amendment to the voters of
                 53      the state at the next regular general election in the manner provided by law.
                 54          Section 3. Effective date.
                 55          If the amendment proposed by this joint resolution is approved by a majority of those
                 56      voting on it at the next regular general election, the amendment shall take effect on January 1,
                 57      2015.





    Legislative Review Note
        as of 1-31-14 2:23 PM


    Office of Legislative Research and General Counsel


    [Bill Documents][Bills Directory]

    Bill Status / Votes
    • Senate Actions • House Actions • Fiscal Actions • Other Actions
    DateActionLocationVote
    2/6/2014 Bill Numbered but not DistributedLegislative Research and General Counsel
    2/6/2014 Numbered Bill Publicly DistributedLegislative Research and General Counsel
    2/6/2014 LFA/ bill sent to agencies for fiscal inputLegislative Research and General Counsel
    2/7/2014 House/ received bill from Legislative ResearchClerk of the House
    2/7/2014 House/ 1st reading (Introduced)House Rules Committee
    2/10/2014 LFA/ fiscal note sent to sponsorHouse Rules Committee
    3/13/2014 House/ strike enacting clauseClerk of the House
    3/13/2014 House/ filedHouse file for bills not passed
    Committee Hearings/Floor Debate