This joint resolution of the Utah Legislature proposes to amend the Utah Constitution to create taxpayer oversight of government spending. This resolution: - require residential real property to be assessed using the sales comparison approach; - authorize the Legislature to exempt business personal property from property tax; and - establish taxpayer rights that include:requiring voters to approve an increase in tax revenue or most types of government debt;limiting the amount of revenue a taxing entity may spend in a fiscal year without voter approval; andrequiring a refund of excess revenue to taxpayers.