Show BOARD OF EQUALIZERS CIRCULAR LETTER ISSUED TO THE COUNTY ASSESSORS YESTERDAY Inquiry as to the Legality of Assessments Assess-ments Made Prior to the First Monday in March The territorial board of equalization has just issued the following circular letter To County Assessors Utah The board has received several inquiries in-quiries from county assessors requesting request-ing the opinion of the board regarding the legality of assessments made prior to the first Monday of March at 12 m The question was submitted to the Attorneys At-torneys of the board whose opinion we attach to this circular for your information infor-mation J J THOMAS I Secretary Salt Luke City Jan 10 1894 Territorial Board of Equalization Salt Lake City Utah Gentlemen our opinion the assessors asses-sors of the various counties can commence com-mence immediately after they have been furnished with the proper blanks by your board to view and list the propenty and arrive at their own con elusions as to its value although Section 4 of Chapter 23 of the laws of 1892 provides that all property in the territory shall be listed and I assessed as owned and valued on the first Monday of March at 12 oclock m of the year in which the assessment assess-ment is made Section 2024 of the Compiled Laws of I Utah territory provides as follows After Af-ter the 1st day of January and before the first Monday of June in each year the assessor shall ascertain by diligent dili-gent inquiry and examination all property prop-erty in his county real and persopal subject to taxation and shall so list and assess the same Section 2018 provides in substance that the assessor shall enter upon the performance perfor-mance of his duties as such on the 1st of January next following his election The assessment is only made when the assessor returns his assessment to the county court which in all cases would be just prior to the first Monday in June of each year Up to that time the assessor might and probably often of-ten does change his mind as to the value of specific pieces of property and the fact that he listed the property prop-erty prior to the first Monday of March or gained his information as to its value prior to that time would be no objection to the validity of his assessment assess-ment It may be said that in listing the property the assessor would also ascertain the name of the owner and that such person so ascertained might I not be the owner on the first Monday of March if the listing was had before But this would not make the assessment assess-ment void because Section 2024 of the Compiled Laws of Utah expressly provides pro-vides that no assessment of property shall be considered illegal on account of the property having been charged or listed in the assessment or tax list in any other name than that of the rightful owner If the assessor makes any mistakes as to value or in other respects there is a means furnished by the statute for the correction of u u sucn miaiattes viz uy appearing oe fore the county court sitting as a boards of equalization and such mistakes mis-takes as to value would in no way affect af-fect the validity of the tax Taking all of the statutes together it would I appear that the Legislature intended I that the assessors of the various counties coun-ties should proceed promptly after the first day of January or at least I after the 21st day of January when your board is required to furnish the j necessary blanks to list the property in their respective counties and ascertain ascer-tain its value but for the sake of uniformity I uni-formity its value on a certain day is established as the standard of value I by which the assessment is to be judged I judg-ed As to transitory herds Section 2048 provides that when they are wintered in one county and taken Into another county to summer the tax on such stock shall be assessable and collectible collecti-ble in either county the county so assessing and collecting accounting to the other county for onehalf of the tax after deducting costs of assessing and collecting This being so it would appear that the county first assessing assess-ing would have the exclusive pow t to assess and collect the tax on such herds except that when the herds are in transit and merely passing through a county without any intention of wintering win-tering or iummering there that they would not be assessable in such county Yours truly BENNETT MARSHALL BRADLEY BRAD-LEY |