Show COUNTY LAW LAV DEFINED OPINIONS INIONS BY BISHOP AND WHITTE whittemore MOHE county assessment extension and limit ot of county indebtedness sis as affected by the new laws attorney general elshot rendered an opinion lout yesterday in which lie he con stilled for or the benefit ot of J IC K reed need tile the prosecuting attorney of 0 emery county chapter or of the laws of 0 ISM being on an act to establish it a uril uni torn stern ot of county government lie ile also passed phased particularly upon the question on of 0 whether or not a a claim allowed or a aou vajra rant Qt issued on at a claim allowed by the county commissioners la Is a liability and indebtedness ot if the county NN w athin the meaning ot of the act after quoting uio cho act liberally the at toi ney gendral continues INTENT OF jiin legislature ira in answering your inquiry it may le be proper to observe that the arst estion lu which blob arises under this ihla law 1 Is s aaril what la its the limit ot of indebtedness or liability a to bo be incurred in any qa one year under the lh first clauso clause above set acl out I 1 am ot of opinion that ahat tho the legislature intended to lo I 1 limit fijut the indebtedness or fl ability to ho be incurred in any ono one year to the amount 0 oi the taxes actually received lor for that year without tatins takina into consideration say acy out a tandl n indebtedness which may havo have anen ig incurred during any ear car or years yeara preceding the language Is plain and free from any ambiguity and la is entitled to that inac interpretation and race niini v aich tho the words orus bulted ordinarily and tn lu common denote benoie Itea heading ding the v whole hole bill together I 1 think it clearly appears to havo have been the alia intention of the with january 4 isab to lo thereafter limit the indebtedness debt edness to LID bo ln in any ono one year to the iho actual revenues of the county derived during that ear ihla alow iov of air the iho law Is by bv tho the provisions of subdivision sub gull division A of a 21 of the same act which provides in substance that chat tho the county of any county having an outstanding indebtedness on janu al aay y 4 IS eo evidenced by bonds or var warrants barrant rant thereof may under tinder certain conditions I 1 if f they doom deem it for the ih public interest fund fand and reft refund inki the same and issue bonds of the iho county etc Itea heading ding tills section in connection with seel abilona lortS previously act out I 1 am of opinion that it v the intention of the ilia legislature I 1 to lo circumscribe and limit the iho power of any county to creat liabilities in excess of their revenue 1 it tile iho county was waa on a cash basis and had no lie outstanding indebtedness s OK oil 4 IWA then it would in any aull year thereafter to 1 hav an indebtedness or liability and no lunda funds in ith in ratch blob to meet tho the same bamo if the county on that date dat had btty an outstanding or floating indebtedness the provisions relating to the iho issuance ie nuance of bonds ila above suggested va aaa as as L relief on that account A LIABILITY bow as to whether a 0 warrant issued or c balm lalm allowed Is a liability or indebted ries rie s permit me to say may that liability Is dr dv ilac nard to bo be A Il lity the iho aiato of one who ts is bauml in law AW and justice to do chich ft alch may he enforced by action my law v andor athla cart call it ft bo paid abat aa abio 1 claim cl alro or war carmul warra Mul ui issued upon lie la Trva treasurer surer ivl by the county auditor as provided h ilaw ilav ft III col a liability cr r Indebted indebtedness neis against the iho coun caun tv I 1 um of opinion that either or both is a liability alj or C I 1 ile county unless they come ithan tile tu of uie ilia law and thit y ia a liability or uell I 1 by bv payment t thereof any indebtedness or liability incurred tit ono an 0 year lu in excess of oc the iho revenue for cour comity pur purposes poes in ill iho onto barno year ir hall be vola void find all contract ft a u ions allow ancer payin crits and ell to pay aro are absolutely void am aej are forever prohibited from being tile tho foundation foun dollon or basis of a tile ilio county county attorney whittemore transmitted tin an opinion to county auditor fisher I lehar yesterday with reference to the question ot of whether yr or it not 0 t the 20 per cent increase in the adze sa ed valuation of merchandise tn in the th co county y as aa wade made by tho the slate loard of equalization Equall rallon acetta any other than state taxes the opinion Is as 09 follows tiar door imo to your request of the lh DILL inet tor for an opinion its to whether tho the ree recent ent of tile the state board of atlon tn in a 20 per cent t in tho he valuation of in ili this county affects any other than ihan state taxes taxa I 1 tits beg leave to amly reply that the iho state hoard board of equalize I 1 llon ihas has been vested with as nell c as authority to equalize tile tho valuation of tho the ta abl property prop of the iveral counties ini in this state for the iho purpose 0 ot 4 is taxation tax sai atlon ion an and 0 under such uch aults as aa it may mav ica e transmit a notley to tho the caun county ty aad auditor I 1 of the county allotted t ll 11 reby it to I 1 ln anta Ta i or joa loiter r a anny py as aia loss anent contained in if tho ia asimont asim hook honk of such county so 0 o as 10 equalize lh ass as es s ment of th property ln in anil and anak iho cho aB absent ment conform to tho the true tru value in moulay money of the property as a bossak LAW OF equalization tile th secretary of 0 tile the board koane of is i required by tile iho reveau ei law to to each iichi county auditor H K statement of the chanar chan chantiles ties e made do by tho the loire bard in the th ramont book bo 0 skor of the cc county or any nt ther a i a and ot of tha turn to be add or deducted renal from of such euch state merit notice Is grimn aclo evl evi bonce of iho cho of all ail the tha pro ved lugs of tho the board resulting reul ilni la in the net tallon 0 mallch Is the matter of the tha state eta ent the came law requires that as noon oat as a tn the county auditor receives receive from tho the state hoard board of equalization it plate statement of the hilans fiant made kojjo toy by the taft word in tho the book of the th county or of any a demment eim nt thre threlo ln ho he male make tho the charges in tho the book by the tha ramo in a column colu irin prodded pro ded lill ath tho cho prop r in tile book counting ally surn eum when more thail fifty CE 1111 as one dollar and omit ling it when 10 than thain jiffy cents tb ahn county auditor mut must then compute end and enter in a separate imaney column in t the h assessment bov book tile the resPect respective iv sums burne to tx be pud a as a tax on file lb property ther therein elit enumerated baale coull comity ty school and special taxes being tiet net out a conj root loot up the column al showing aing the total amount of such euch an and d tho ilia columns column 3 of total value of po perly I 1 in n abe abd county as corrected under ill taft direction of the keate bloard 0 of f liqua libation Liza tion I 1 ASIS or OF ALL TAXES 1 am of the violon opinion that when the iho state coard of equillo equalar atlon by proper resolution aborted ador ted after giving duo due active to tho the county auditor of tile ali county to bo be affected thereby increases any assem mat ill alio bilan 0 o in tho the fla esil v lue of the property pr the perty affected thereby should bo be noid noi d on thoa an arnt book or of the lie county in it a column puttied for purpose pur pOMe and that 11 millie hinitz IK be compit computed d up i on oil tile the value at 0 like ibe plo property perty nn an corrected by the MAW mata doard af I 1 would addino you yoe to make inake the noc nary chanab required by by the arion action t rf tho state oard of 1 ration and uin then to compute ail taxes upon the th d assessment |