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Utah House approves contested AMAX property-tax package after hours of debate

Utah House of Representatives · February 21, 1991
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Summary

After hours of floor debate over competing formulas for shifting property-tax burdens, the Utah House passed House Bill 3 97 — the so-called AMAX property-tax amendments — on a 61-11 vote. Lawmakers sparred over whether the plan protected homeowners or shifted costs to locally assessed businesses.

The Utah House of Representatives passed House Bill 3 97, a major property-tax reform measure commonly called the AMAX bill, on a 61-11 vote following extensive floor debate and multiple failed substitution motions.

Supporters, led by Representative John Valentine, said the bill would establish new valuation methods, define intangible value categories and create an in-lieu fee mechanism intended to…

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