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Utah Amendment A, Modify Qualifications for State Tax Commission Membership Measure (2014)

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Amendment A
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TypeConstitutional amendment
OriginUtah Legislature
TopicAdmin of Gov't
StatusDefeated Defeatedd
2014 measures
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November 4
Amendment A Defeatedd
Amendment B Approveda
Amendment C Defeatedd
Polls


The Utah Qualifications of Tax Commission Members, Amendment A was on the November 4, 2014 ballot in Utah as a legislatively referred constitutional amendment, where it was defeated. The measure, upon voter approval, would have eliminated a constitutional provision limiting membership on the four-member State Tax Commission to no more than two members of the same political party. The measure would have also required that the qualifications of State Tax Commission members be defined by state statute.[1]

If approved, the amendment would have gone into effect on January 1, 2015.[1]

Election results

Utah Amendment A
ResultVotesPercentage
Defeatedd No310,84959.87%
Yes 208,332 40.13%

Election results via: Utah Lieutenant Governor

Text of measure

Ballot title

The official ballot text was as follows:[2]

“ Shall the Utah Constitution be amended to modify qualifications for members of the State Tax Commission?[3] ”

Ballot summary

The impartial analysis provided in the state's voter guide was as follows:[4]

“ Current provisions of the Utah Constitution

The Utah Constitution directs the State Tax Commission to administer and supervise Utah’s tax laws. The Constitution states that the State Tax Commission consists of four members, appointed by the governor with the consent of the Utah Senate. The Utah Constitution also states that no more than two of those four commission members may belong to the same political party. The Constitution does not provide any other qualifications for members of the State Tax Commission.

Effect of Constitutional Amendment A

Constitutional Amendment A removes the limitation that no more than two members of the State Tax Commission may be appointed from the same political party. The Amendment requires State Tax Commission members to meet qualifications as set in statute but allows the Governor to appoint a State Tax Commission member without considering the member’s political party affiliation. Under the Amendment, it is possible for all or a majority of State Tax Commission members to be from the same political party.

Effective Date

If approved by voters, Constitutional Amendment A takes effect January 1, 2015.

Fiscal Impact

Constitutional Amendment A has no fiscal impact.[3]

”

Constitutional changes

See also: Article XIII, Utah Constitution

The measure would have amended Section 6 of Article XIII of the Constitution of Utah to read:[1]

Article XIII, Section 6. [State Tax Commission.]

(1) There shall be a State Tax Commission consisting of four members, not more than two of whom may belong to the same political party with qualifications as provided by statute.
(2) With the consent of the Senate, the Governor shall appoint the members of the State Tax Commission for such terms as may be provided by statute. (3) The State Tax Commission shall:

(a) administer and supervise the State's tax laws;
(b) assess mines and public utilities and have such other powers of original assessment as the Legislature may provide by statute;
(c) adjust and equalize the valuation and assessment of property among the counties;
(d) as the Legislature provides by statute, review proposed bond issues, revise local tax levies, and equalize the assessment and valuation of property within the counties; and
(e) have other powers as may be provided by statute.

(4) Notwithstanding the powers granted to the State Tax Commission in this Constitution, the Legislature may by statute authorize any court established under Article VIII to adjudicate, review, reconsider, or redetermine any matter decided by the State Tax Commission relating to revenue and taxation.[3]

Fiscal note

The fiscal note was written by the Utah Office of the Legislative Fiscal Analyst:[1]

“ State Government (UCA 36-12-13(2)(b)):

Publication and distribution costs of submitting this proposed amendment to the voters will be $15,300 from the General Fund, One-time in FY 2015.

Utah Amendment A 2014 fiscal note.png

Local Governments (UCA 36-12-13(2)(c)):
Enactment of this bill likely will not result in direct, measurable costs for local governments.

Direct Expenditures by Utah Residents and Businesses (UCA 36-12-13(2)(d)):
Enactment of this bill likely will not result in direct, measurable expenditures by Utah residents or businesses.

Performance Note Required? (Joint Rule 4-2-404): No[3]

”

Background

Sen. John Valentine (R-14) introduced the bill into the legislature and was subsequently appointed to the Tax Commission.

The Utah State Tax Commission administers the state’s tax laws and deals with tax disputes and appeals. The commission is composed of four commissioners, each appointed by the Utah Governor with consent from the Utah Senate. The four commissioners, in consultation with the governor and senate, appoint an executive director of the commission.[5]

Amendment A was sponsored by Sen. John Valentine (R-14) in the Utah Legislature.[1] In August 2014, Sen. Valentine announced that he was leaving the Senate to head the State Tax Commission. He said he did not ask for the position, but was approached by the governor about the role.[6] He stated, "I had no idea that I would be (up for appointment) when I sponsored that resolution."[7] On September 17, the senate unanimously confirmed Valentine's appointment to the tax commission. He started his position as executive director on September 22, 2014.[8]

Support

Supporters

Officials

Amendment A was sponsored in the Utah Legislature by:[1]

Senate

Additionally, the following state senators voted in favor of placing the amendment on the ballot:[1]

Note: A yes vote on the amendment merely referred the question to voters and did not necessarily mean these legislators approved of the stipulations laid out in Amendment A.
House

Additionally, the following state representatives voted in favor of placing the amendment on the ballot:[1]

Note: A yes vote on the amendment merely referred the question to voters and did not necessarily mean these legislators approved of the stipulations laid out in Amendment A.

Arguments

Val Oveson, Marc Johnson and Mark Buchi, all former commissioners on the State Tax Commission, wrote the argument in support found in the state's voter guide:

“

Voting YES on this Constitutional Amendment will ensure that the governor is able to appoint the most qualified people available as Tax Commissioners. The Amendment eliminates the provision in the Utah Constitution which limits membership on the Commission to no more than two members from the same political party.

Functioning as a judge is difficult to reconcile with a partisan appointment; Utah’s Tax Commissioners should be selected based on academic qualification and relevant experience.

Vote yes on Amendment A to allow for a nonpartisan and professional administration of the tax laws.[3]

”
—Val Oveson, Marc Johnson and Mark Buchi[4]

LaVarr Webb, a Republican political consultant and lobbyist, called on voters to "vote in favor of the Amendment A." He explained his reasoning:

“ ... Partisanship should not play a role in appointments to what is mostly a judicial/technical job. The governor should have the flexibility and the responsibility to appoint the best people possible, without regard to party affiliation. The Tax Commission is not a political job and commissioners shouldn’t feel they represent or are beholden to a political party.

The governor doesn’t appoint judges based on political affiliation. The state Supreme Court isn’t balanced on a partisan basis, and neither is the U.S. Supreme Court. So why should the governor have to make partisan appointments to the Utah Tax Commission?

Government works best when we know precisely who is in charge and who we can blame and boot out of office if things don’t go well. If the executive has his hands tied in appointments and in other ways, then everyone blames everyone else. Give the executive the authority to act, and let the buck stop with him.[3]

”
—LaVarr Webb[9]

Opposition

Opponents

Officials

  • Peter Corroon, Utah Democratic Party Chairman[10]
Legislature

The following officials voted against the amendment in the Utah Legislature:[1]

Organizations

  • Alliance for a Better Utah[10]

Arguments

Rep. Joel K. Briscoe (D-25) wrote the argument against the amendment found in the state's voter guide:

“ Constitutions are written to protect the people who create them. S.J.R. 7 removes an important check and balance in Utah’s Constitution – a key provision that protects all Utahns.

There’s a key historical reason as to why Utah’s Tax Commission is enshrined in our State’s Constitution: in the 1930s

Utahns embraced a change to that document because they recognized the importance of protecting the Tax Commission from partisan politics and the power of big businesses.

The work of Tax Commission members is actually more interesting than it may sound. They spend most of their time acting as judges—reviewing cases brought by businesses and individuals who disagree with the amount of taxes that the government has told them they must pay. A quick look at those cases will show that the vast majority of Tax Commission members’ time is spent on cases brought by some of the largest corporations in the state, not average Utahns.

The teams of private lawyers that present these cases make complex arguments about why their employers should pay lower taxes. They look for loopholes so that big businesses can pay less. Who do you think picks up the slack when this side wins cases at the Tax Commission?

That’s right—all the rest of us.

We wouldn’t trust opinions coming from a U.S. Supreme Court in which one political party appointed all the justices. What

if all the Tax Commissioners belonged to the same party? The people might not see their opinions as being balanced.

Guaranteeing that people from more than one political party sit on the Tax Commission is a constitutional check on power. It prevents this powerful government agency from being dominated by a single ideology. When one party dominates most of the state’s elected offices, this provision has kept and will help keep the Tax Commission politically neutral, which will benefit and protect the citizens of Utah.

Thomas Jefferson admonished us to “Let the eye of vigilance never be closed.” Let us apply our vigilant eye to this proposed amendment.

‘If it ain’t broke, don’t fix it,’ is a good general rule when it comes to voting on changes to the Constitution and should be applied to this proposed amendment. There is nothing wrong with the current system created by our Constitution. The balanced membership of today’s Tax Commission is a constitutional check and balance that should remain in place. Please vote against this misguided constitutional amendment.[3]

”
—Rep. Joel K. Briscoe[4]

Frank Pignanelli, a Democratic attorney, lobbyist and political adviser, cited a quote from Rep. David Hirschi (R) of the 1929 Legislative Tax Committee, who said, "There is grave reason for keeping the Tax Commission out of control of members of one party." Building off Hirschi's statement, Pignanelli argued:

“ ... After extensive deliberations and public input, the Tax Commission was established in 1930 with a clear intent to ensure bipartisan membership. Both Republican and Democratic lawmakers stated their concerns with partisan — and urban — domination of this crucial government function.

Unfortunately, our history has horrific examples of unchecked partisanship within a taxing authority. Lois Lerner, the former IRS grand inquisitor, could not have inflicted her torture on conservative organizations in an agency balanced by Republicans. Further, the IRS has been used as a weapon by zealots in both parties to punish political enemies.

Gov. Gary Herbert continually demonstrates great ability to hire and appoint excellent public servants. But his discretion to choose future tax commissioners was severely limited in recent legislation. When considering potential commission nominees, the governor must now consult trade associations for lawyers, accountants and other bean-counting enterprises. Instead, opinions should be solicited from organizations with experience of protecting small business owners and individuals from overly aggressive government collectors (i.e. Utah Taxpayers Association, Vest Pocket Coalition).

The constitutional amendment, along with the legislative stripping of gubernatorial discretion, guarantees all future tax commissioners will look, act and smell the same. The odds will be stacked against plucky taxpayers and business owners challenging the system.[3]

”
—Frank Pignanelli[9]

Other arguments against the amendment included:

  • Sen. Jim Dabakis (D-2) said, "Rather than increase diversity and differences of opinion, this will indeed narrow the different opinions and points of view." He argued that the amendment is an attempt to get Democrats off the State Tax Commission, saying, "It is clearly a political decision to take the diversity away."[11] Nonetheless, Sen. Dabakis voted to place the issue on the ballot.[1]

Path to the ballot

See also: Amending the Utah Constitution

A two-thirds vote was necessary in the Utah Legislature to place the amendment before the state's voters.

The measure was introduced into the state legislature on January 27, 2014, as Senate Joint Resolution 7. SJR 7 was approved in the Utah Senate on February 12, 2014. The amendment was approved in the Utah House of Representatives on March 13, 2014.[1]

The amendment was enrolled on March 21, 2014.[1]

Senate vote

February 12, 2014 Senate vote

Utah SJR7 Senate Vote
ResultVotesPercentage
Approveda Yes 26 92.86%
No27.14%

House vote

March 13, 2014 House vote

Utah SJR7 House Vote
ResultVotesPercentage
Approveda Yes 66 92.96%
No57.04%

See also

External links

Footnotes

  1. ↑ 1.00 1.01 1.02 1.03 1.04 1.05 1.06 1.07 1.08 1.09 1.10 1.11 Utah Legislature, "SJR 7 Enrolled," accessed August 7, 2014
  2. ↑ Utah Lieutenant Governor, "2014 Constitutional Amendment Ballot Titles," accessed August 8, 2014
  3. ↑ 3.0 3.1 3.2 3.3 3.4 3.5 3.6 3.7 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content
  4. ↑ 4.0 4.1 4.2 Utah Lieutenant Governor, "Utah Voter Information Pamphlet 2014," accessed October 20, 2014
  5. ↑ Utah State Tax Commission, "Office of the Commission," accessed September 23, 2014
  6. ↑ Salt Lake Tribune, "Utah’s ‘Mr. Liquor’ leaving Legislature to head Tax Commission," August 4, 2014
  7. ↑ Utah Policy, "Valentine Resigning from Legislature to Head Utah Tax Commission," August 4, 2014
  8. ↑ Daily Herald, "Senate says goodbye, confirms Valentine to Utah State Tax Commission," September 17, 2014
  9. ↑ 9.0 9.1 Deseret News, "Frank Pignanelli & LaVarr Webb: Our frank opinion on Utah ballot proposals," October 19, 2014
  10. ↑ 10.0 10.1 Desert News, "Three amendments to Utah Constitution on the ballot," October 29, 2014
  11. ↑ Salt Lake Tribune, "Dems say GOP pushes them off tax panel," March 5, 2014
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