The Revenue and Taxation article is the most frequently amended article in Utah’s Constitution. It has been the subject of study over the years by numerous special committees, commissions, and task forces, all seeking a relatively painless way to pay for the increasing costs of government, ensure fairness among taxpayers, and minimize the political damage to legislators who are forced to deal with these issues. The framers of Utah’s Constitution, which was written during the depression that followed the Panic of 1893, were acutely aware of the need to provide for...
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