CITY APPEALS TO II SUPREME COURT Interpretation of Public Improvement Im Im- provement Law Will Be BeI I 1 Given HILES OFFERS AN N OPINION All Scrip Issued Before ApI Approval Ap Ap- Ap- Ap I of Bill Not Affected V By It V n Before rort- rort a n tap tal- of or on n 11 any ony public Improvement is II commented this year yea ar arthe V V the tho he Supreme mu must t give an InV in In- In V t of at or V the I amended laws law pl clIl IJ by the la last lall t legislature In ad aliI ali ali- 1 I for fo extensions of sidewalks severs severs' and amid street f Il paving ving a and amid t th h he for tor liens lien nance is-nance of or warrants scrip as ns against lh the abutting property This action act was tits decided lI upon Sat Sal Sat Sat-I by the lii hoard of public works the finance committee of th the lie council and I May Mayr r Thompson when Pat Pal J J. J Moran lolon was a awarded the hi paving o or of Ri street from flom Tenth East Eat to Thirteenth nth East Jast streets pt and Vest street from Crom Fourth South to 1 Fifth South streets It was Icom d that 01 the lie council ro rescind It Its It former I levy on each ach Improvement anc and Issue anther another r und under tinder r the new law cov coy iring oring tiit contract price lit of submitted by hy Moran l which Is IR I In n excess s of oC the th city engineers engineer's estl estI HI- HI nate ninte In this lila form It Il will be passel without nd advertising ln every cory parcel o If ground s separately parate ly ant and taken before he thin courts T 1 la It to 10 Court Court- POI Foi nearly two hours liotti's the board o of woI woi-ks antI and committee nf the discussed n a written opinion given on J by City Ait tt Ogden lilies lIllIs Ih he members hers o of tl the board and the tue councilmen were unable tunable to tel decide upon the he legality of or tho the pr present ent form Corm of ad- ad under the lint law and d de- de un er new ll to take it to the courts In Inho Inthe Inthe the ho opinion rendered h by Mr 11 tiles I-tiles i is It ItI itIs I Is s held that lint every nery parcel 1 of wll ha have hato to be he all advertised separately III l In n every y extension to conform with the he the law Moran rol n says s that hint it I Is no not necessary nn and offered to tal take e the thC mater mattel mat mat- tel tI er before th the courts COUlt to have ho It Il de de- de lilies s Mr Mi placed nn an interpretation on n the new scrip law which will alobe also alo alsoe be e decided b by the lie courts He lie holds that lint the new law neither rE repeals the theold theold old Id statute nor amends It In his pinion opinion h he states stales that at the tho election of if f the lie property ot 0 owner nel h he lie may author Ize ze the I issuance of scrip crip or a SIH specia warrant as evidence of his indebted indebted- IH floss ess for foi the improvement Ills His opinion pinion follows City it Attorneys Attorney's S Opinion At the thc last jait session of the state 1 legislature there was enacted two sta- sta ta- ta tiles which affect and change tho the manner of of levying lc special taxes faxes for Cor or Street treet and antl other public Improvements Impi In n Salt Lake and anti al also aNo o th the maner manner man- man ncr ner er of making contracts tnt and uIO asso th the lie manner of oC I- I Issuing evidences e s sor or of f indebtedness against the tue special specia tax ax funds created to o pay for fol such im- im Jwo The t first r t of the these enactments is an act ct amending section clion 2 of the IlI re- re I statutes statute of and I Is Chapter l 17 7 j of or the Session Laws Lav s of I 1 1907 This net act ct provides In substance that Special Specia axe taxes may be levied le as ns the improve improve- ments are ule completed In front of or 01 along long or om upon any block or lot or part pail thereof of or piece of oC ground or 01 at th the time ime the lie Improvement is completed as AI- s shall be he provided cd in the ordinance 1 levying the tax lux provided pro that hint any lev levy evy of a special tax for COl special Improvement im- im provement shall not nol be made until the lie le cost of such Improvement shall hlll nr Ill st t have Iw been ascertained b by contract con- con tract duly l lot let l to the lowest Ible 1110 bidder after publication of fOl or iii at nt lea least t l twenty nt dr drys In a new new- laper pallor of general circulation published cJ In hi n the city where such are re to lo be made the cost of such shall shull not exceed to lo the property owner the amount of the contract entered Into for the lie perform perform- anc nee amice of or the tho work provided pro further hint hat bids for tot the doing of or all work worl by each t special Improvement Improve improve- mont ment shall holl h be separately solicited antIa antI and n a separate contract be let lel as n hove above o provided r This act was as approved March h 23 3 J DO 1007 and by US its terms erm tool took effect upon H its s approval al PI liM of Ground n By the he express q terms tei-nis of tills statute it t is required 5 That First That tho ho ta tax shall specifically r relate to 0 the block lot III or p part t ut thereof am 01 r piece of ot ground in re respect pct of W which lie lile le levy len Is made V That no tn tax ax shall II be levied the Improvements ments arc completed lii In n front of or or nr along or upon any un block lot ot or at- part hart or its' pl e o of ground until tho the improvement Is entirely com com- Third Thie The net act requires that tilt the hit hills bids ids for doing loin th the lie work In out front of each ach block lot hot or 01 part thereof hereof or piece of f ground in front of oC which th the im- im extends shall bo be s severally nl erl lcd for Cor and a separate contract let et for Cor each pach such uch blocks or 11 lots 01 ot mart art or piece of or ground This statute stattie tute must be followed In lii re re- re of all s1 special taxes levied or 01 im improvements un- un and contracts made mad subsequent quent lUent to March 1307 1107 The statue S 'S not ct or govern any tax levied le if I r contract act actually made be before for faich arch 23 3 1 1007 1107 A contract I is deemed lo to have ha been bee made only after it has been Passed paRsed upon by hy the the- board loard of or public works voi-ks am approved by the cil city council an and I I nell by the lie parties as a required b bylie by the thc statutes There may ma hereafter het occur or arise le l of oC- pro pro- under this new le legislation abou which I am ani not now called coiled upon ullon tl to 0 express an opinion and therefore such I are me rese ved For No Other Oilier Purport The other act before beCore referred ed to i ian is isan isan an act regulating and anel defining special specia tax ax funds in cities of ot the tho first and sec see ond class claf s and providing pro for the issue o of 01 warrants against the same sanie Section 1 of this ac provides that in cities of the first and second class In iii n each cach Case ca e where the lie city levies e oras or as assesses any ony special or 01 local tax ax for foi forthe 01 the he ma malting ns and paying for an any local loca improvement nt or Improvements al almoney all mone money paid into the city tr treasury in ment of said special tax ax levies or I 1 01 in interest thereon shalbe shall be deemed to be he part of or and antI constitute a tumid fund for th the lie payment of the he cO costs ind expenses es of oC making such local Im Improvement un- un pro provement 01 or Improvements and Corno foi Cor or 10 no other othor purpose The costs and ani ex- ex pensE'S aforesaid alel shall Include the tho con con- con act Li-act price engineering Inspection hing notices nolice and 1111 making of tax taxI ax I U ovy- ovy This legislation I think by fair Cah construction con con- of or Its ILS terms es s lit il ily iy It by ordinance to levy J v a u tax sulli- sulli to nw meet the he exP expense n o of engineer engineer- in lug ng inspection publishing notices and amid he lie making of oC the tux ax Ie levy including he the COli contract tract price for each particular piece of oC work done under tho the provisions pro pro- visions of or section 7 of Revised Statutes as amended as ml aforesaid and such uch expenses of engineering lon ion publishing publishing- notices and anti making of tax ax le levy should be bo for Cor In fn 11 tie contracts to be be Ix paid out of oC the special tax ax fund and not otherwise special C Coupon Warrant i The other othel parts of or the lie act under lindet 1 noIce noice notice no- no Ice tice provide IlIo for tOI the he Issue of special coupon warrants warm as evidence of or ellne a against the lie special tax or Improvement im improvement Im- Im pro provement nt funds It Il Is provided that thc these o warrants shall shah be j issued uell only In Iii amounts of and 1000 except pt that thal the Ja last ast t warrant I Issued in iii settlement In full nil of any claim against any special tax ax fund may be drawn In an any sum gum less ess than thon This act does not repeal ethel either expressly ex ex- pressly sl or oi b by necessary lIOl implication the acts of or March 9 9 1905 laws Jaws of or 1905 page 86 SC 86 which I provides l s for the Ow I issuance is- is of scrip a against any atU special tax fax funds therefore both law laws which au- au the Issuance of o special war war- ants ranI nn and the lie Issue of oC scrip are In Iii orce and l an any person who him has a claim against un till any special tux tax ax fund may 1110 at nt athis His Jils election either a special war war- t rui or 01 scrip t a al I l A evidence ence of oC his claim I r n against t the he S same I i S