Show THE NEW REVENUE LAW SEC 1 be it enacted by vie the governor and legislative assembly of the territory of utah that section 2008 of the compiled laws rf utah 1888 is ie hereby amended to read as follows 2008 that there la is hereby levied and directed to be and col coi lecter annually beginning with the year 1890 an ad valorem valoree tax on all taxable property in the territory of utah as am follows two mills on the dollar for territorial purposes three mills on the dollar for district school purposes such sums as the county courts of the several counties may designate for district school purposes in such counties not to exceed two mills on the dollar and such sums as the county courts of the several counties may designate for county purposes not to exceed three mills on the dollar sec 2 that section 2012 of said laws is hereby amended to read as follows 2012 8 6 5 property shall be assessed to the owner if known if the owner le ie unknown then to an unknown owner the tax shall attach to and constitute a lien on the property assessed if real estate from the thirty first day of august of each year and if personal pro property from the day of assessment it the taxpayer own both real estate and personal taxable property the tax on personal property shall dball also bea be a lien on thereal the real estate ineich in each and every case the lien shall be paramount to all other liens whatsoever and it shall removed until the tax is paid or until the title vests thereto under a sale thereof by virtue of proceedings to enforce payment of the tax see sec 3 that section 2013 of said laws is hereby amended to read as follows 2018 2013 8 6 1 iu u assessing ng real estate it shall be described describe with reasonable certainty as to locality and quantity according to the maps or plats herein provided for it shall le be sufficient in towns and cities to give the num number berof of the lot block and plat and on other lands the approximate area within the section wor other legal subdivision thereof and the township iship and range in which it is situated the real estate and improvements prove ments thereon shall be assessed reassessed and listed separately see sec 4 that section 2023 of the compiled laws of utah of 1888 la in hereby amended to read as follows 2023 each and every taxpayer shall make a 9 written statement upon a blank form to be furnished him by the asses assessor of all taxable property owned by him or of which he has control or custody as agent trustee or otherwise which statement must be verified under oath by such taxpayer as to its ite correctness ness the assessor may leave at the residence or place of business of any taxpayer a blank form of statement requiring the taxpayer to fill out and return the same to the assessor within twenty days from date of service and any person corporation po ration firm arm or association furnished with said blank form must return the same to the assessor duly verified under oath BR to its correctness ness new and upon any legit begh ct or refusal to make or return the statement herein provided for the assessor must note bote the refusal 01 0 neglect on the assessment book opposite the taxpayers taxpayer name and must make an estimate of the value of the property of such person and the value so fixed by the assessor must not be re deuced but may be increased by the board of equalization the county court shall fur furnish alish to the assessor a suitable book or books conveniently ruled and headed for designating the property to be assessed which shall constitute the assessment roll sec 5 that anew a new section numbered is hereby enacted as follows see sec any property wilfully concealed removed trans transferred frred or misrepresented by the owner or agent thereof to evade taxation upon discovery must be assessed at double its value sec 6 that a new section numbered is hereby enacted as follows see sec any property discovered by the assessor to have escaped assessment for the last preceding year through the fraud or wilful neglect of the taxpayer if such property is in the ownership or under the control of the same person who owned or controlled it for such preceding year shall be assessed for the year in which discovery Is made at double its value sec bee 7 that anew a new section numbered is 18 hereby enacted as follows ThA The assessor and his sureties shall be liable on his official bonds for all taxes on property within or known to the assessor to be asses tessible sible within the county which through hit his wilful failure gr or neglect Is ie or which has been by him wilfully assessed at less than the cash value see bee 8 that a new section numbered is hereby as follows the prosecuting attorney of the respective counties mus tafter the assessor completes the assessment booekr the year commence an action on the assessors bond for the amount of taxes which it may come to his knowledge have been lost from such wilful failure or neglect to assess taxable property yand and from assessing property at less jess than cash value see bee 9 that section 2027 of said laws is hereby made to read as follows sec bee 2027 the county court of each county shall on the return of the assessment roll appoint a time to bear complaints determine the assessors assessor and collectors collector 8 compensation sensation pensa tion tiou also determine the rate per cent ot of the county tax for the current year the clerk of the county court 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 collector with said assessment roll on receipt of the assessment roll from the clerk the collector shall furnish to each taxpayer by mail postage pre repaid paid or leave at his residence g atice or usual place of business if known a notice of the amount of tax assessed against him and of the day fixed by the board of equalization for hearing complaints which notice shall be mailed at least teu ten days before the first day of hearing and return said assessment roll to the county court who shall constitute a board of equalization aud and shall have power to determine all complaints made in regard to the asses assessed bed value of any property and may change and correct any valuation either by adding thereto or de ducting upon the hearing ing of complaints the board may subpoena and administer oaths to such witnesses hear and take such evidence in relation to the subject pending as in its discretion it may deem proper and if the board of equalization shall find it necessary essaiy to add to the assessed valuation of any property on the assessment roll they shall direct the clerk to give notice to the persons interested by letter postage prepaid pre paid deposited in the postoffice post office or otherwise naming the day clay when they shall act in the cane and allowing a reasonable time for such party to appear during the session of the board the assessor shall be present and shall have liberty to make any statement touching questions before the board the board may remit or abate the taxes of any insane idiotic infirm or indigent person to an amount not exceeding ten dollars for the current year the county court must provide maps for the use of the assessor showing the private lands owned or claimed in the county and the divisions and subdivisions of the survey and maps of cities towns and school districts must in like manner be provide dand a duplicate set of maps for the collector where the office is separate the cost of making such maps shall be borne equally by the county and territory it shall be sufficient in the case of the assessment of property to any corporation company firm or association cia tion to address such notice to the president cashier superintendent ina manager vager or agent of the cor coi horation po ration company firm or association assessed at its principal office of business see sec 10 that section 2030 of said laws is hereby amended to read as follows 2080 2030 S 19 on receipt of the duplicate roll with warrant attached from the clerk of the county court the collector shall proceed to collect the taxes and shall furnish to each taxpayer or leave at his residence or usual place of business if known ft a notice of the amount of tax assessed against him and when and where payable and any and all taxes remaining unpaid after the thirty first day of october of each year shall be delinquent see sec 11 that anew a new section numbered is hereby enacted as follows the collector shall on or before the first day of december of each year publish in alphabetical order a delinquent tax list showing the amount of territorial school and county and special district school taxes assessed against each delinquent in his county said list must be published for the period of often ten days in j a newspaper having a general circulation cu lation in the county on the third monday of december of each year the collector shall expose for sale ode sufficient of such delius bentle real estate provided that the personal taxable property of such delinquents has been first exhauster exhausted by a levy bevy and sale and for that purpose i the tax on the real estate is made a lien on the personal property to pay the taxes and costs at public aue auction at the front of the county court house and sell the samer same to the highest responsible bidder for cash and the collector coT lector shall continue to sell from day to day until the property of suh such is exhausted or the taxes and costs paid the collector shall receive costs a as follows for each certificate cert lAcate of sale ale per folio twenty five 25 cents centa for publishing the name and amount of taxes due from each delinquent lin quent one 1 dollar for filing certificate for tax sale ale with the county recorder fifty 50 cents see sec 12 that a new section numbered is hereby enacted as follows where personal taxable property only is asses assessed iwed and th the tax becomes delinquent it shall be the duty of the collector to levy upon enough of the personal property to pay the sand costs coats and proceed to sell the same as hereinafter that he shall give notice of the time and place of saje and the kind of property to sold by posting notices of said sale in not less lees than afian three public places one of which shall be posted in the precinct in which the taxpayer resides said notices shall be posted not less lea than ten days prior to said odd sale the collector shall be entitled as costs coate to tb the e same fees aa a sheriff or constable for like services the collector shill shall issue to the pur a certificate of sale reciting the facts therein which said certificate tiff shall vest vast the title in said purchaser collections made under the provisions of section 2026 of the compiled laws of utah of 1888 shall be at the rate per cent of the previous year whenever property shall be sold for taxes the amount af over and above the tax and costs shall be paid lu into the county treasury subject to the order of the person whose property was sold see sec 13 that section 2043 of said laws is hereby amended by adding thereto two subdivisions sub divisions numbered 11 and 12 as follows the terms value and fair cash value mean the amount at which the property would be taken in payment of a just debt due from a solvent debtor 12 the term credits means those solvent debts owing to the person firm or corporation or association asse assessed ased the term debts mean all liabilities owing by the person firm corporation or association see sec 14 this act shall take effect upon its approval approved march 1890 |