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Show for Municipal purposes anil every tax upon personal property is a lien upon the real property of the owner thereof after such assessment is made. Section 159. The assessment on all property taxable as afcresuid for Municipal purposes in said City, shall be made in the manner now or which may hereafter be provided by the laws of the State of Utah: all taxes assessed under the provisions of this Chapter, shall be One and payable on the first Monday in September Sep-tember of each vear and on the fifteenth fif-teenth clay of November of each year at 6 o'clock P. M. all unpaid ta"!;es are delinquent. Section 1C0. After t lie receipt by the City Recorder from the Countv Assessor of the City Assessment Assess-ment Roll on the 'second Monday in May of each year, the Recorder diall deliver the same to the Treas- property of said City, submitted to me by the County Assessor and I have corrected the same and made it conform to the requirements of the board of 'Equalization: that I have reckoned the respective sums due as taxes and have added up the columns col-umns of valuations as required by law. On delivering the Assessment Roll to the City Treasurer, the Recorder Re-corder must charge the Treasurer as Tax Collector with the full amount of Taxes levied and credit him with the amount remitted. Section 162. On receipt of the Assessment Roll from the Recorder, the Treasurer shall proceed to collect col-lect the Taxes and shall furnish to each taxpayer by mail postage prepaid pre-paid or leave at his residence or usual place of business a notice of the valuation of his property and tl c amount of tax assessed against hitr, when and where. payable and also of urei. who shall furnish to each tax-payer tax-payer by mai', postage prepaid or1 'eive at his residence or usual place of business, a notice s tilting the valuation val-uation of the property assessed against him, the real estate being described by Lot, Block and Plat ind the time when the City Council will meet for the purpose of hearing complaints against said valuations, which notice shall be mailed or left at t lie residence or usual p'ace of business of said taxpayer at least ten 'lays before such day of hearing, and 'he Treasurer shall then return said Assessment Roll to the City Council: The City Council shall meet for the purpose of hearing complaints j against the valuations of property j on the first Monday in June of each year and shall constitute a Hoard of Equalization and shall have power to determine all complaints in regard re-gard to the. asse ssed ' valuation of my property and may corrrc t any valuation either by adding to or deducting de-ducting therefrom and shall continue contin-ue in session for such purpose 'from day to day and shall finish the work of equalization not later th;n June 20th. If the Board find it necessary necessa-ry to add to the assessed valuation of any property on the assessment Roll, they shall direct ihc Recorder to give notice to the persons interested inter-ested by letter, postage prepaid, deposited de-posited in the Post Office, naming the day when they will act in the case and allowing a reasonable time for the party to appear: During the sessions of the Board the County Assessor may be present and shall have liberty to make any statement concerning questions before the Board: The Board may remit the taxes of any insane, infirm or indigent indi-gent persons to an amount not exceeding ex-ceeding five dollars for the current year: As soon as possible after the final adjournment of the board, the Recorder shall enter all the changes and corrections made by the Board, add each column and summarize the same on a seperate page in said Assessment Roll. Section 1 6 r . The City Council shall on or before the first Monday of July of each year determine the rate of City Tax and levy the same: the Recorder shall then proceed to compute the tax and deliver the Assessment to the Treasurer completed, com-pleted, on or before the first Monday Mon-day of September with an affidavit attached thereto and by him subscribed, sub-scribed, is follows: I, City Recorder of the City of St. George, do swear that I have made up the Assessment Roll from the statement of the taxable1 the time when such tax is delinquent: delin-quent: he shall pay the amount collected col-lected into the City Treasury monthly month-ly and file his receipt with the Recorder Re-corder therefor: The Treasurer must on the last Monday of November Novem-ber of each year deliver to the Re- corder a complete delinquent list of I all persons and property then owing taxes, together with the Assessment Roll: the Recorder must then carefully care-fully compare the list with the Assessment Ass-essment Roll and if satisfied that it contains a full and true statement of all taxes due and unpaid he must . foot up the total amount of taxes so remaining unpaid, credit the Treasurer Treas-urer therewith and make a final settlement with him of all Taxes charged against him on the Asscss- j ment Roll and must require lrom him an immediate account for "any deficiency: after settlement with the Treasurer the Recorder must charge the Treasuerer with the amount of Taxes on the delinquent list and within three days thereafter deliver the list duly certified to the Treasurer. Treas-urer. Section 163. On or before the first Monday of December of each i year, the Treasurer must under the direction of the City Council, publish pub-lish the delinquent list which must contain the names of the owners-when owners-when known and a description of tie property, classified by Lot. Block and Plat and the amount of Taxes due thereon: a notice shall be published with such list, that unless the delinquent taxes, together togeth-er with all costs of publication are paid before the third Monday in December, the real property upon which such Taxes is a lien, will be i sold for taxes and costs at the front J door of the County Court-House. , Publication must be made for a period of ten days in a newspaper having general circulation in the City. Section 164. On the third Monday Mon-day of December of each year, the Treasurer shall expose for sale, between the hours of 10 A. M. and 3 P. M. sufficient of such delinquents delin-quents real estate to pay the taxes and costs and sell the same to the highest responsible bidder for Cash and shall continue to sell from day to day between such hours, until the property of such delinquents is exhausted ex-hausted or the taxes and costs paid. The Treasurer shall make a record of all sales of real property in a book kept by him for that purpose stating in separate columns, the amount of tax and costs, to whom sold and date of sale: a separate GITY ORDINANCE. An Ordinance providing for Revenue Rev-enue for Municipal purposes for the City of St. George, Washington Washing-ton Countv, State of Utah. Be it Ordaiued by the City Council Coun-cil of the City of St. George, that Sections 158 to 173 both inclusive, Chapter XXX, of the Revised Ordinances Or-dinances of the City of St. George, be and the same are hereby repealed and the following enacted in lieu thereof and to be known as Chapter XXX and Sections numbered 158 to 173 inclusive. Section 15S. All property within the limits of the City of St. George, which now 1 or which may hereafter be made taxable for State or County Coun-ty purposes by the laws of the State of Utah, shall be assessed and taxed Section 172. Whenever the Treasurer shall furnish satisfactory proof to the City Council that he has exhausted all the taxable property prop-erty of any delinquent taxpayer the Recorder shall credit the Treasurer with the amount of the Tax of such delinquent, remaining unpaid. Section 173. On or before the 31st day of December in each year,! the Treasurer shall settle with the Recorder and make full payment into the City Treasury for all Taxes due. Passed by the City Council April and, 1898. Signed Samuel Miles Jr. Seal. Mayor pro tern. Attest Signed Francis L. Daggettt City Recorder. State of Utah, ) County of Washington, y ss. City of St. George, ) I, Francis L. Daggett, Recorder of the City of St. George, Washington County, State? of Utah, hereby certify the foregoing to be a true copy ot an Ordinance entitled "An Ordinace providing for Revenue for Municipal purposes for the City of St. George, Washington County, State of Utah," passed by the City Council April 2nd, 1898. Witness my hand and the seal of said City this 7th day of April, A. J D., 1898. I Francis L. Daggett, Seal. City Recorder. on and which have been paid by the purchaser after li s purchase to the date of redemption: the Treasurer shall, when any property is redeemed, redeem-ed, make the proper entry in the record of Tax Sales in his office and issue a Ceitificate of Redemption and collect fif y cents therefor for the use of the City, which Certificate Certifi-cate shall be primafacia evidence of such redemption. Section 168. At any time after the sale and before the time for redemption re-demption has expired the Treasurer is authored and required at private sale at his office to sell and assign subject to redemption, the interest of the City in any of the Real Estates Es-tates sold to the City for delinquent Taxes to any person who will pay the amount of such delinquent tax-i es, interest and costs aud to make duplicate receipts for the purchaser of such real estate on which he shall write, sold for taxes at private sale, and deliver such receipts to the purchaser: npon presentation of one of such receipts to the Recorder, he shall make out and deliver to the purchaser an assignment of the Certificate Cer-tificate of Sale made to the City; the interest charged shall be one per cent per month, from and after the assignment of the Certificate by theCitv. Section 169. If any property sold as aforesaid bii not redeemed within the time and in the manner as aforesaid, the Treasurer shall deposit de-posit the record of tax sales in the offire of the Recorder, who shall on presentation of the Treasurers Certificate Cer-tificate of Sale, make out a deed convrving the proreny therein described des-cribed to the purchaser, his heirs or assigns as the case m ly be. If any person is entitled to receive deeds for more than one piece of property the whole may be included in one deed but each piece shall be described describ-ed separately: the Recorder shall also make deeds conveying to the City all property purchased by the City and not redeemed and cause the same to be recorded in the office of the County Recorder. The Recorder Re-corder shall make and keep on file in his office a record of all tax Deeds issued and shall collect Two Dollars for each deed issued for the first description de-scription of property and for each additional description contained in such Deed One Dollar and pay the same into the City Treasury. Section 170. The Treasurer may collect the Taxes on Personal Property Prop-erty except when the Real Estate is liable therefor by seizure and sale of any Personal Property owned by the delinquent: the Sale must be at Public Auction and of a sufficient amount of "property to pay the Taxes Tax-es and Costs; the Sale must be made after one weeks notice of the time and place thereof given by publication in a newspaper published column shall be provided In which shall be entered the date of redemption: redemp-tion: The Treasurer shall collect Two Dollars for each Certificate of Sale and twenty five cents for publication, which sums shall be paid by him into the City Treasury. Section 165. When Real Estate is sold for taxes, the Treasurer shall deliver to the purchaser, a Certificate Certifi-cate of Sale describing the property, the amount of the tax and costs and that payment has been made therefor: there-for: If at any tax sale no person shall bid and pay the Treasurer the amount of the tax aud costs, the Treasurer shall make to the Mayor of the City and his successors in office, a certificate similar to that given to other purchasers and such sale to the Citv shall have the same effect as if made to an individnal and the Recorder shall credit the Treasurer with the amount of tax due thereon and costs of sale. If property purchased in the name of the City shall not be redeemed before the issuance of a tax deed the Treasurer shall not sell the same for taxes subsequently levied so long as t'ie Certificate of Sale is held by the City and the Recorder shall credit the Treasurer with the amount of tax due thereon, but in any case the party redeeming the same shall pay-all pay-all taxes that may be assessed and interest and costs that may accrue upon the same. Section 166. The Certificate of Sale required by the preceeding Section shall be substantially in the following form: This Certiffies that on the day of 8 in pursuance of law I, as Treasurer of the City of Sr. George, Washington County, State of Utah sold to, subject to redemption as provided by law the property situated in the City of St. George, County and State aforesaid hereinafter described for the delinquent City Taxes assessed asses-sed in the name of as owner, against said property, for the year and costs of advertising and sale that a description des-cription of the property sold is as follows that the amount of taxes and costs for which the same was sold are as follows fol-lows Taxes Advertising. Costs of Sale Total. . and that payment has been made therefor. there-for. Dated 189 Treasurer City of St. George, Washington Couuty, Utah. in the City or by posting in three j public places in the City. Section 171. For Seizing and-selling and-selling Personal Property the Treasurer Treas-urer may charge in each case the sum of Three Dollars for the use of , the City and also actual and necessary neces-sary expenses for travel, seizing, handling, keeping or caring for property so seized or sold: On payment of the price bid for auy personal property the Treasurer must deliver to the purchaser a Bill of Sale which vests the title thereto in the purchaser: The unsold portion por-tion of any property seized may be left at the place of sale at the risk of the owner thereof. Whenever any property either real or personal shall be sold for taxes the amount, if any remaining over and above the Taxes and Costs, shall be held by the Treasurer subject sub-ject to the order of the person whose property was sold his heir or assigns. Section 167. Real Estate sold for Taxes may be redeemed by any person interested therein at any time within four years after the date j of the sale thereof, by such person paying into the City Treasury for the use of the purchaser or his legal representatives, the amount paid by such purchaser and all costs and all j Taxes that may have accrued there- j |