Show IMPORTANT RULING ON ATTORNEY ALTS ALT'S QUESTION An opinion that admittedly runs contrary to the tho general supposition in regard to collection of taxes was rendered by Harvey H. H duff Cluff attorney attorney ney general at the request of A. A N. N Alt county attorney of Duchesne county The effect of or the opinion is that general taxes are a ka lien Hen but not a 3 paramount lien against the property assessed or in case cas of personal personal personal per per- property can ean be bo made a lien hen but not a paramount lien against real property of the same owner The opinion also decides that failure of the county recorder to record in his abstract book boole a tax sales certificate certificate certificate is not fatal latal to the collection of the tax when the bona fide tax sale was made Mr 1 Alt presented to the attorney general in behalf of Duchesne county county county coun coun- ty officials a puzzling problem that had bad arisen in this county A comparatively com coin small piece of real estate was under mort mortgage age for a fair per percent percent percent cent of its sale value Willing to Pay on Realty The owner a livestock man had his livestock taxes assessed against the real property and then permitted permit permit- ted this for two successive years to tobe tobe tobe be sold for taxes When the holder of the mortgage came to foreclose e. e he found assessed against the property property property prop prop- erty two years' years taxes not only on the value of the property pr itself but also on n the value of a cons considerable holding holding holding hold hold- ing of livestock The personal property prop prop- erty had since been sol sold soli The mortgage own owner r r s was as willing willingto f to 0 pay the delinquent real e estate tate taxes to clear the title to te the property property prop prop- erty but found that If a h paid the fie delinquent taxes on the livestock as asell ell v ell the total of delinquent 1 taxes axes and the original loan would amount to more than the pf property would ti call for The lender therefore stood to lose money on the Investment The county had little chance hance to collect delinquent taxes on personal property that had been sold The offer offer of of- fer of the investment company to pay the real estate taxes delinquent therefore raised th the question of whether the county had the right to toc c collect part of Ith the taxes taxed S ed assessed against the property without collecting collecting collecting col col- all Question Defined The situation was referred to Mr Cluffs Cluff's office for an opinion and by Mr Cluff assigned to W W. A. A Hilton HUton assistant attorney general for in in- The latter spent what time he could spare for two mouths months in an investigation of the questions Involved which he found to be Are general taxes a permanent lien Hen on the property assessed A Are general taxes taxes taxes' on personal property a paramount lien on the thereal thereal thereal real property of the owner Is the failure of the county recorder recorder recorder re re- re- re corder to record in his abstract book a tax sales certificate fatal to the collection of the tax The opinion of the attorney general gener gener- al was prepared by Mr Hilton and is quite a lengthy document in which the law and numerous citations from froni authorities and decisions are given I Legislative Power Upheld In consideration of the question of paramount lien Hen Mr Hilton found the Utah decision to be silent but that the question had been prominently prominently before the courts in many mony states He finds it to be exceedingly exceeding ly clear and solidly established that the legislature has power to t-o make male taxes not only a lien Hen but a superior lien Hen to all other ether encumbrances without without without with with- out regard to the time such other encumbrances may attach but whether or not such taxes are a alien alien alien lien or a paramount lien Hen is s wholly dependent upon the express decla decla- ration of the legislature or u upon on a fair fall and reasonable Inference to be gathered from Crom the tho enact enact- ments The Utah laws lawshe he points out expressly expressly expressly ex ex- ex- ex pressly make taxes a lien Hen but fail fall to state expressly that the lien shall be paramount On the tho contrary he traces the time history of the Utah tax taC laws on the subject and finds that in territorial days taxes taxes- were were expressly expressly expressly ex ex- ex- ex pressly a lieu lien on the property property property prop prop- erty assessed Law lAm is ia Amended This law was amended by tho the legislature leg leg- of 1896 the Important change in the section being the omission omission omission omis omis- sion of this tills provision and from this fact it Is argued that The legislature knowing that it was within Its sovereign power to tomake tomake tomake make tax liens paramount to and superior to do all other liens Ilens on the property of tho the taxpayer It is palpable palpable palpa palpa- 0 ble to my mind that the state legis legis- legislature lature laturo of ot 1896 inte intended aed that such liens should be paramount to encumbrances encumbrances encumbrances brances anteceding the atta attaching of I Ithe the tax liens Hens and this conclusion Is fortified by the failure of every subsequent subsequent subsequent sub sub- sequent legislature of the state to change the law materially in this his re respect respect respect re- re or to incorporate in the law an express provision that tax liens should be he paramount or to prior encumbrances and frustrates any 1 t to enlarge the lien under under un un- der the state law giving a tax lien Hen lienthe lienthe the effect of a Judgment This question decided tt t became comparatively easy to determine that if general taxes in Utah are not Continued to Page Four IMPORTANT RULING DOLING Continued from Page One paramount liens Hens on the pr property assessed personal property taxes could not become paramount liens on n the real property of the r nt of the personal property The legislature legis lature it ft is argued had full Cull power to make such taxes paramount liens Hens but hut must do so expressly and has not done soL so soL L Hr doubt writes the attorney general general gen gen- eral oral that the legislature will ever make such transferred tax Hens liens paramount paramount pa pa- I ram When Ihen It ft realizes the injurious injurious' Injurious Injurious Injurious' ous ous' effect such action would have Inmany inmany In man many instances I r favor legislation m making general gener gener- al tuxes taxes a a paramount lien Hen on the thereal thereal thereal real property of the owner I favor or clar hg that such uch transferred lien Hen Henshall shall not take tako the paramount position position tion but shall be governed by the general statutes upon the tIle subject of liens Hens The legislature has unquestioned unquestioned power to pass such legislation legislation legisla legisla- tion find and It also has power to give such laws retroactive effect Under the present statutes It Is added the assessor may collect personal personal per per- property taxes b by s seizure and sale or the taking of good and sufficient sufficient sudi- sudi bond bonel In fn case he finds that thEreal the thereal thereal real property of the owner is n not nol t sufI sufficient security for all encumbrances encumbrances brances anteceding the lien Hen and th the tax Itsel Itself r. r I May U Separate Taxes I In Iii all cases where both the roa rea property and pers personal mal under our general laws governing the p priority of liens Hens tax collector collectors should collect the entire tax anc nn not permit a separation of the personal personal per per- tax from the real property ta tae and the payment only of one as ns In fn those cases the county officials annot art are not authorized to relieve the property prop erty of ot the statutory lien Hen except b by payment or sale But In the caser Baser where there are liens on the rea rea property prior to the lien Hen of the tax and especially personal property 1 1 t un Suc vu lU Vu HU W t U U L It is to collect taxes should accept payment of the real property taxes when tendered by such prior Honors lien Hon ors ors and enforce the payment of the personal pro property pert tax which would till still be a lien Hen on the real property but subsequent to prior liens Hens in hi the manner b by law Abstract Not Vital On this question Mr Cluff commented commented com cont merited that it ft is s well that this subject subject subject sub sub- should be cleared up at thin thi time when a legislature will soon be bein bein bein in session and especially when a state stat commission on revision of ta taxation tax tax- taxation I laws has the duty of reporting just such matters to the tIle legislature As to the third question Mr Clu held that it being admitted that the sale was duly and regularly made mad to the county and since silica the statute does no fix any time in which the sal sale must be entered by the recorder ii h the abstract book in his opinion the omission from the abstract record will not defer the tax or remove the tax ax lien Hen on on- the real property The Thu certified record of the county treasurer treasurer treas treas- is also an official record of tax ta sales sale it is pointed out |