| Show TAXING UNIVERSITY LAXDS It is reported t iat assessors in some parts of the territory are attempting to levy taxes upon University lands which have not yet been paid for or conveyed to the persons in possession and who arc charged up with the assessment as-sessment The Herald is requested to rive on opinion as to the liability of such lands to taxation We are of the opinion that taxes are not collectable on University lands Under Un-der the Utah statut of March 10 1S92 the Commissioners to locate University lauds are required to acquire the title to the lands granted under the law of Congress of February 21 1855 in the name of the Territory of Utah When such lands are sold a certificate of sale is to be given the purchaser by I the Chancellor and Secretary of the Board of Regents of the University On presentation of that rtificate a deed is to be given in the nazne of the Territory Ter-ritory of Utah signed by the Governor and Secretary of the Territory under the seal of Ehe Territory See laws of Utah 1S92 p 66 Until the deed in fee simple passes to the purchaser the lands which have been surveyed and title to which has been acquired by the Commissioners is the prcperty of the Territory of Utah Under the revenue law properly owned own-ed by this territory or by any county city or schooLdistrfct is exempt from J ci 1 < > I > I > I taxation See Compiled Laws 1888 p 720 Therefore until a deed in fee simple isissued and conveyance of the land thereby passes from the Territory the land acquired for University purposes pur-poses is not taxable Such lands may be sold after appraisal apprais-al either at private or public sale under special conditions and payment may be made either at once or by yearly installments on such terms as the Board of Regents may prescribe But no deed of conveyance shall be issued to the purchaser until the full amount of the purchase price and in terst thereon has been paid in full It appears very clear then that University Uni-versity lands which have been purchased pur-chased but not paid for In full belong to the Territory of Utah and are not taxable Nothing but the improvements placed upon the land can be legally assessed for taxes A mistake has been made Jn our opinion wherever such land has been assessed We have no doubt the courts would sustain the right of such lands to exemption Not until the deed in fee simple passes to the purchaser does he become the owner of the land For even if there were eight annual payments to be made and he had paid seven of them but not the eighth or all of them but not the interest due the title could not lawfully be conveyed to him and the ownership would remain in the territory terri-tory and would be untaxable under I the law |
