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Show AX OKblNANCE To Provide For Assessing aad i ColltjctlDg City Tbxss. j Section 1. Ht t Qtdained by the (Jity Cuitncil of Salt Lake City, That there is hereby directed lo he aastesed and collected annually, beginning with the year an ad valorem tax on all property within the limits of Salt Lake city corporation, 111 d 1 taxable tax-able by the laws of the territory of Utah, fr tbe lolloping named purposes, pur-poses, to wit: Not to exceed five mills on the dollar to defray tlie contingent hyi.hi.mi of the citv: not to exceed five mills on the dollar to open, improve, im-prove, and keep iu repair tli3 streets of tho city; not to exceed one aud a quarter mills on the dollar to cro'.rol the wiler of said city. Section 2 All properly, real and personal, shuale aud being in this city, is tax ible, except: First.' Properly owned by tbe United Slates; Second. Bonds aud other obligations obliga-tions of tbe United States; Third. Property owned by this city, by Salt Lakecounty, by Uuh territory or by any school district; li'ourlh. Houses and other buildings and laud occupied for public worship, owned by any religious denomination, ho lone as the same are used for public worship, and no income is derived therefrom; but this subdivision does not include the residence of tbe minister, min-ister, parson, or olher person attend ant upon such denomination. Fifth. Properly owned by any scientific-,' charitable or benevolent society, bo long as such property aud the iucooie thatiuay be derived therefrom, there-from, are used exclusively for tbe public pub-lic good; , Sixth. Public libraries, aud libraries of litarary- and scientific associations, when no income is derived Mere from; Seventh. Private libraries and libraries libra-ries of professional persons, not ex-needing ex-needing three hundred dollars in value; Eighth. Public Bquareu aud public grounds used . for amusemeut aud pleasure, when no income is derived therefrom; Ninth. Shares of Btock in corporations corpora-tions wnen theproperty of the corporation corpora-tion is taxable; Tenth. Cemeteries and graveyards used for interring the dead; Eleventh. Property owned by any fire or military company, when used only for the public good, aud no income in-come is derived therefrom; mining claims and the products of mines and me ore iu iiie uimee. Section 8. Property oilier than money, shall be assessed at a fair cash valuation. Money loaned, on hand, or ou deposit, shall he assessed at iia legal value. Ileal estate shall be listed as real estate, and personal property shall be listed aa personal properly. From credits taxable under this ordinance, ordi-nance, dehta due and owing by the party to be assessed shall be deducted in libting and assessing. Section 4. Shares of stock in national na-tional banks shall be listtd aud assessed as-sessed to the shareholders. Shares ol stock in corporations other than national banks, when the same arc taxable, money and taxable bonds, shall be listed and assessed to the shaieholder, moneybolder, or bondholder. bond-holder. Property held in trust by an executor, administrator or other trustee, shall be listed to such executor, execu-tor, administrator or trustee. Section o. Property Bhall be assessed as-sessed to the owner, if known; if Ibe owner be unknown then to au unknown un-known owner. The tax shall attach to and constitute a Hen on the property assessed, from the day of assessment. I If the -taxpayer own both real estate and personal taxable property, tbe tax on the personal property shall also be a lieu on the real estate. In each and every case tbe lieu shall be paramount to all other liens whatso ever, aud it shall not be removed Iberelrom until the tax is paid, or until un-til tbe title vests thereto, under a salt thereof, by virtue of proceedings to enforce payment of tbe tax. Section ti. In assessing real estate it bhall he referred to with reasonable certainty, as to locality and quantity; it shall be- sufficient to give tue num ber ol tb-a lot, block and plat; and on other lands, the approximate area I within the aeclion, or other legal subdivision. sub-division. 1 Section 7. The property, real and personal, of corporations shall be assessed, as-sessed, and the lax collected to the same extent as if bucd property were owned by individuals. Section 8. In all cases where ft railroad, owned by any person, partnership, part-nership, firm, company or corporation, corpora-tion, Bhall be looated and constructed in this city, tbe real and personal property appertaining thereto, shall be assessed in tie same manner as other property. The president or other officer of such company or cor poration, Bhall, on demand, give to tbe assessor a statement containing a description of such roau, aud the real and personal property appertaining thereto, within the city, with the fair cash value thereof. Also the number of locomotives and cars of every description, commonly known ns rolling stock, and their fair cash value; the whole length of said road, and the length ol that portion thereof in this city, and an apportionment ot the valuation of audi rolling stock to this city, the name to be estimated according to the proportion to which the portion of said road, in this city, bears to the whole length ol said road. Section 9. In all cases when the property of a corporation is lo be assessed, the assessor shall issue a written notice to the president, secretary, secre-tary, superintendent, or person in charge of the property of such corporation, corpor-ation, that an assessment is to be made, requiring such president, secretary, sec-retary, superintendent, or person in charge of said property, to make a statement, upon bis oath or affirmation, affirma-tion, of the real and personal property of such corporation, siuiaio or boiog in this city, .and deliver the same within teu days from date ol said notice. It shall be sufficient to deposit de-posit said notice iu toe postolhce, postage prepaid, directed lo such corporation cor-poration at the place where it keeps its principal office or place of business. busi-ness. Section 10. The assessor and collector col-lector before euteriog upon his duliea, Bhall take and subscribe an oath of office, and give bonda, conditioned for the faithful performance of the duties thereof, which bontls shall be approved by the city council au I be filed with tbe city recorder. Section 11. Thj assestor aud col lector iB hereby empowered to administer admin-ister oaths in tue aiscLarjje of Lie official duties, and may require persons per-sons to give a statement ot ilieir lax able property under oath, and ho h hereby authorized, when necessary, to appoint one or more deputies, lor whose official acts be ebali be res poo sible; and they shall qualify aud give bonds with good ud sufficient securities to said assessor and collector, to be approved by hiru and filed with tbe city recorder. Section 12. The assessor may, when he deems it necensary, leave with Ihe person lo be aiie--ed, or at hid residence or place of l usint -s. a blank form of t;ie a.-9-j-snieut :nl and with corporations, firms or associations: asso-ciations: suitable firms riq uriug the taxpayer to fill tut and utorn ihe -ame to the aeae.5or within ten days iron) date of service; and any perron, , n-r oralion, firm or association lur' n shed wiih fiiid Wank tonus, must comply with tho requirements thereof or bo liable to a fine not to exceed uiuelv-niue dollars for each and every aucb " neglect. II any person shall , willullyaud kuowiugly make a lalso , list to Ihe assessor, or make ft false statement . f his property, or ot prop-1 prop-1 riy under his control, he shall be deemed guilty of a miademeaoor, and may be fiued in any sum not to exceed ninety-nine dollars, or imprisoned in the city jail, not exceediug ono hundred hun-dred days, or both. Tbe city recorder ahall furuisli to the assessor -suitable hooks, couveuienlly ruled and beaded for des iiuatiiig ihe property to be assessed," which thall constitute the assessment roll. Seciiuu lo. On or before the first Monday iu April iu xaach year, the aesesBor shall ascertain by diligent inquiry in-quiry and examination, all property in this city, real aud personal, subject to taxation, also bo far as practicable, practica-ble, the names of all persons, corporations, corpora-tions, companies or firms owning, claiming or having the possession or control thereof, and shall determino the fair cash value ol aucb properly, aud bhall to hsl aud assess tho same lo the person, firm, corporation, association or company owuing 01 having the possession, charge or control con-trol thereof, and mako returns to the city council: But the time for making returns may be extended or additions made thereto by order ol the council. No usnbhsment ol property or charge or taxes or assessments thereon ahall be couaidered illegal on aecount of any irregularity or informality in tbe tax list or assessment rolls, or on account ot the assessment lolls or the tax list not boiug made, completed or returned within the time required bylaw, by-law, or on account ol the property haviug beeu charged or listed iu the aeseesoient or list, in auy other name than that of the rightful owner, ood no error or iulornmliiy in the proceedings proceed-ings ol any of lne officers entrusted with the assessment and colleotion of taxes, not affecting tbe substantial justice of the tax or assessment iUjelt, shall vitiate or in any way afiect the tax or asseasmeut. Section 14, The city council bhall on Ihe return of the assessment roll, appoint a lime to hear complaints (if any), and determiue the assessor and collector's compensation; also determine deter-mine the rale per cent, ot the city tux for ibe curreut year. Tbe recorder shall, within, twenty days after the receipt of the assessment roll, set the amount of tax in the proper column, opposite the name or description of property, and furnish the assessor ar.d r-nll.tr with a.iiil ftnmpnt mil. On receipt of the asseissmeut roll from tbe recorder, the collector shall furnish to each taxpayer, or leave at his residence or usual place of business (if known), a notice of the amount of tax assessed against him, and where and wheu payable, and return Baid assessment roll to the city council. Section 15. The city council shall constitute a boaid ol equalization, and bhall have power to determine all complaints made in regard lo the assessed value of any property, aud may change and correct any va'ua-tiou, va'ua-tiou, either by adling thereto or deducting therefrom, aud if the board ot' equalization shall find it necessary to add to the assessed. valuation,of any properly on tbe.usaetsmeut roll, .they shall direct the recorder to give-uotice lo ibe persons interested, by lbtter, postage prepaid, deposited in the poslotiice, or otherwise, naming the day when they shall act in that case, aud allowing a reasonable lime lor fciicu party to appear. Section 1G. During tbe sessions ol the board, the assessor may he present, and shall have liberty lo make any statement touchiug ques tious beiore the board. Tbe board may remit or abate the taxes of any insane, idiotic, infirm or indigent in-digent persou to an amount not exceeding five,, dollars lor the current year. During the session or as eoou as possible alter the adjournment of the board ol equalization, equal-ization, the recorder shall enter upon said assessment roll all tbe changes and corrections made by the board and furnish the assessor and collector with a correct copy of said roll, and ti:e the original with the office records. Section 17. Ou receipt of the as sesameul roll from the recorder, the collector shall proceed to collect the taxes, aud pay the amount collected into the cny treasury, monthly, or ofiener if required. If any person neglect or IaiI to pay his taxes oc or beiore tbe 31st day ol October, iu the year the taxes are assessed, it Bhall be tbe duty ol the collector to levy upou enough taxable personal property of the taxpayer, to pay the taxes and costs, and proceed to sell the same in the manner hereinafter mentioned. Before making said sale, he shall give the owner, if knowu, and an inbabi taut of the city, a notice iu writing of the lime and place of sale; be shall - ..-uv pn, U.W 1 TEU, not lesB than ten nor more than forty days, of the time, place and kind ol property to be bold, by posting up said notice in uot leas tUan turee public placet, in the vicinity; if real estate is lo he sold, one of said notices must be posted up on tbe premises. Wheu persoual taxable property ol a delinquent taxpayer is not found by the collector, or if found, is inaul iiuieut iu amount to pay his taxes and coat, then ihe collector is also authorized author-ized to levy upon and sell any real estate belonging, or assessed lo, such delinquent taxpayer. The property of uon-resideuls or persons unknown, ahall not be sold lor taxes without giving nolio 01 such sale by advertis ing at least five times in some newspaper news-paper published in the territory, commencing al least twenty days previous lo date of Bale. The collector shall be entitled, us costs, to the same feea as a uuerilfor constable fur like services. The collector is hereby auihonzed uud empowered to collect uses at the rate per cent, of the previous ye.r, at any lime alter the properly haa been assessed, in all cases where he haa jeasoualiie grounds lor supposing sup-posing that such property will hero-moved hero-moved from the city previous to Die reguiar time lor collecting. Wheu-ever Wheu-ever properly Bhall bo sold for taxes, the amount, it any, remiuing over and above the tax aud costs shall be paid into tbe city treasury, subject lo the order ol the person whose property was sold. Section IS. When real estate is aold for taxes, the collector ahall issue a certificate to Ihe purchaser, reciting substantially the tacts 01 tbe non-payment ol the tax, levy upon, advertisement advertise-ment and sale ol Baid real estate which certificate shall be prima facie evidence ol the facia therein recited; a duplicate of such certificate ahall be filed by the collector the office nf tbe recorder of the county. J'rociiled that if at tucb sale no person bid and pay the collector the amouut of lax required to bo paid as aforesaid on any real estate, the collector shall make to Salt Lake city corporation, a certificate similar lo that given to wilier purchasers, aud such a lie to the city shall have the same crJect as it made to an individual. Section 10. Real catalo ld for t-ixea as aforesaid, maybe redeemed i by any person interested therein, t ai-y uuie within two years after the I date ol Ihe sale thereof, by such persou paying into the city tre.is jry I lor tbe use ol the purchaser, or h s legal representatives, the amount paid by Buch purchaser, and all cost I aa aforesaid, with interest, at the rate' I of one and one half per cent, peri mouth, on the whole, from the day o( sle to that of the redemption, and all taxos that have accrued thereon and which have been paid by the purchaser ulter his purchase to tbo ' lime ot n deiupiiou. Suction 20 Money paid into the treasury in redemption ol leal estale, ptmhast d at a lax rale, and tj which money such purchaser, or his assignee, is-entitled, shall by paid lo him by t1 e treasurer, upon hie applying apply-ing therefor and producing the duplicate dupli-cate certificate of the purchase or a copy therein certified by the recorder uuu endorsing thereon a receipt lor the amount. Section 21. If any property, s:ld us aloresaid, be not ledeeimU within the time, aud in the manner aforesaid, on preseut'ou ol the collector's certificate, the recorder Bhall make out and deliver a deed therefor, conveying the same to the individual purchaser, assignee, or city, us the case may be; which deed sbll recite, substantially, the amount of the tax, the year lor whicn it was aaaesaed, the day and year of the sale, the amount for which the real estate waB Bold, a full description thereol and tbe name of the purchaser, assignee or city, an the case may bo, and when uitrhted lha corporate seal Bucb livod shall be jiriina j'acic evidence of the facta recited therein. Section 22. Whenever the col lector ahall lurmeb Balistactory proot to the city council that be has exhausted ex-hausted all Ihe taxable property, real and personal, of any delinquent (ax payer, the auditor 6ball credit the collector with the amount ol'lbe tax of Buch delinquent romuiuiug unpaid. un-paid. Section 23. It shall bo the duty of the auditor to keep an accouut with the assessor and collector, debiting him wilh the amount of lax assessed, and crediting him with the amount paid into the city treasury, the amount remitted, and compenaatiou allowed him for bis services. Section 24. Whenever any tax is paid in lull to the collector, he sbal. mark the word "paid" ou the tax roll opposite the name of tbe taxpayer, tax-payer, and shall give a receipt tbore-for. tbore-for. Section 25. On or before tbe thirty first day of December, in each year, tbe collector shall settle with the auditor and make full payments into the city treasury for all taxes due. If any tax Bhall remain unpaid to the collector . on the s nil thirty - first day of December, the collector Bhall have, in bis owq individual right, a right ol action, the same as ou express contract con-tract tor the direct payment ol money, against each delinquent. And no property of such delinquent shall be exempt from execution on a judg ment in such cases. Section 26. Whenover the terms mentioned ia this eectiou are employed em-ployed in this ordinance, they are employed in the Beuaes hereinafter) affixed to them, except where a difierent sense plainly appears: First. The term person, when applicable, includes firm, partnership, partner-ship, joint stock company, association and .corporation; Second. Words in the singular number may include the plural, and words iu the masculine may include the feminine; Third. The term property, includes in-cludes both real estate aud personal property, as hereinafter defined; Fourth. Toe term persoual property, includes money and all other properly, tangible and intangible, intangi-ble, except real properly; Filth. The term iutangible property, prop-erty, includes shares of slock in cor porations and iujoinl stock coiupaui s and taxable bonds; Six ill. Tbe term real property, included laud, land claims, and all improvements Lhereou; Seventh. Tbe term real eatate, includes in-cludes the ownership of, or claim to, or possession of, or right of possession to, any real property in this city; Eighth. The term writing, and written, includes printing, and priuted, and the term printing, and printed, includes writing aud written. Section 27. All ordinances heretofore hereto-fore pacsed in relation to assessing and collecting city taxea, superseded uy or iu conflict with auy of ibe provisions ol this ordinance are hereby repealed; J'ruvtded, always, that such repeal ahull not afiect, or in any wise impair any right accruing or any liability, forivituro cr penalty incurred under such lepealtd ordinances or ailed any auit, prosecution or proceeding begun or pending previous to the said repeal; re-peal; but all rights, forfeitures, liabilities liabili-ties or penalties incurred under said ordinances may be enforced the same as if such repeal bad not been made, nor shall such repeal afiect the right lo any office or change the term or tenure thereof; and the assessor and collector now iu office is hereby au- inonzeu auu empowerea 10 assess ana collect the city taxes for 1373 under the provisions of this ordinance. All delinquent taxes due aud remaining unpaid on tue 1st day of April, 1878, shall be collected of the person assessed in accordance wilh the pro-viiious pro-viiious of this ordinance, by the collector. col-lector. Passed March 12th, 187S. FEfctAMORZ LITTLE, Mayor. John T. Oaine, Cily Recorder. Tkkkitorv of Utah, ) Salt Lake Citv. J I, John T. Caine, Recorder of Salt Lake City, do hereby certily that the foregoing ia a true and correct copy ol an ordinance entitled "Au Ordinance to provide lor asseassug aud collecting city taxea," passei by the city council coun-cil of Salt Lake City, the 12th day of March, A. D. 187S, as appears of record ia my office. Iu testimony whereof, I I L 3 have hereunto set my 1 J hand and affixed the ' corporate seal ol Salt Lake city, this 14h day of March A. D. 1878. JOHN T. CAINE, City Recorder. |