HENRIOD, Chief Justice.
Petition for writ of mandate to require the Commission to promulgate rules with respect to administration of the so-called "freeport" legislation. Denied, without costs.
Title 59-2-14, Utah Code Annotated 1953 (Senate Bill 27, 1963; Laws of Utah 1963, Ch. 131, Sec. 1, p. 461, Mar. 13, 1963, eff. May 14, 1963).
The legislation involved, mentioned in footnote 1 is unconstitutional, and violative of Art. XIII, sec. 2, Utah Constitution. Being so, the Commission's refusal to formulate rules is not significant.
"All tangible property in the state, not exempt under the laws of the United States, or under this constitution, shall be taxed in proportion to its value * * *."
Title 59-2-4, Utah Code Annotated 1953 (Senate Bill 27, 1963, Ch. 131, sec. 4, supra, footnote 1).
Any argument in this case to the effect that the statute was effective until this court passed on its constitutionality, is abortive and unrealistic. The statute, being unconstitutional, did not validate any exemption favorable to petitioner, and we so hold. Placing the matter before the electorate did not validate the legislation.
S.J.R. # 5, 35th Legislature, Laws of Utah 1963, p. 670, Mar. 13, 1963.
What the legislature does in futuro in the light of this decision and the outcome at the polls with respect to the proposed constitutional amendment, is its business, not ours.
For authorities, see Utah Attorney General opinion No. 64-035, July 23, 1964, and briefs in case No. 10222, bound volumes, this court.
McDONOUGH, CALLISTER, CROCKETT and WADE, JJ., concur.