Show THE REVENUE LAW full text as certified to by secretary sells AN ANNUAL AD VALOREM TAX it provides a tax of two mills on the dollar for territorial and three for school purposes jes an act amending sections 2012 1 2027 2030 and 2043 of the compiled laws of utah of relating to revenue and enacting new sections to he numbered 2026 a 2026 b 2026 c 2026 d 2030 a 2030 b SECTION 1 be it enacted by the governor and legislative assembly of the territory of utah that section 2008 of the compiled laws of utah of 1888 is hereby amended to read as follows 2008 that there is hereby levied and directed to be assessed and collected annually beginning with the year 1890 and ad valoree valorem tax on all taxable property in the territory of utah as follows two mills on the dollar for territorial purposes such sums as the county court of the several counties may designate for district school purposes in such counties to exceed to mills on the dollar and such sums as the county courts of the several counties may designate for county purposes not to exceed three mills on the dollar SEC 2 that section 2012 of said laws hereby amended to read as follows 2012 S 5 property shall be assessed to the owner if known if unknown then to an unknown owner thu tax shall attach to and constitute a lien on the property assessed if real estate from the ast 1st day of august of each year and if personal property from the day of assessment ses if the taxpayer tax payer on both real estate and personal taxable property the tax on personal property shall also he a lien on the real estate in eacle and every case the lien shall be paramount to all other liens whatsoever and it shall not be removed until the tax ia paid or until the title vests thereto under a sale thereof by virtue of proceed to enforce payment oe the tax SEC 3 that section 2013 of said laws is hereby amended to read as follows S 6 in assessing real estate it shall be described with reasonable certainty as to locality and quantity according to the maps or plats herein pro aided vided for it shall be sufficient in towns and cities to give the number of the lot block and plat and on other lands the approximate area within the section or other subdivision thereof and the townships and range in which it is situated the real estate and improvements thereon shall be assessed and listed separately ara tely SEC 4 that section 2023 of the compiled laws of utah of 1888 is hereby amended to read as follows 2023 S 16 each and every taxpayer tax payer shall make a written statement upon a blank form to be furnished him by the assessor of all taxable property owned by him or of which he has control or custody as agent trustee or otherwise which statement must be verified under oath by such taxpayer tax payer as to its correctness the assessor may leave at the residence or place of business i f any taxpayer a blank form of statement requiring the taxpayer tax payer to fill out and return the same to the assessor within twenty days from date of service and any person corporation firm or association furnished with said blank form must return the same to the assessor duly verified under oath as to its correctness and upon any neglect or refusal to make or return the statement henin hen in provided for the assessor must note ahe refusal of neglect on the assessment book opposite the taxpayers tax payers name and must make tin estimate of the value of the property of such person and the value so fixed by the assessor must not be reduced but may be increased by the board of equalization iza tion alie county court shall furnish to the assessor a suitable book or books conveniently ruled and headed for designating the property to be assessed which shall constitute the assessment roll sec 5 that a new section num bared 2026 A is hereby enacted as foli fol i lows SEC 2026 A auy property willfully concealed removed transferred or misrepresented by the owner or agent thereof to evade taxation upon discovery may be assessed at double the value SEC 6 that a new section numbered 2026 B is hereby enacted as follows 2026 B any property discovered by the assessor to have escaped assessment for the last preceding year through the fraud or wilful neglect of the taxpayer if such property is in the ownership or under iho the who owned or controlled it for such pieced ing year shall be assessed for the year in which discovery is made at double its value SEC 6 that a new section numbered 2026 0 is hereby enacted as follows 2026 C the assessor and his sureties shall be liable on his bonds for all taxes on property within or known to the assessor to be assessable within the county which through his failure or neglect is or which has been by him willfully assessed at less than the cash value SEC 8 that a new section numbered 2026 D is hereby enacted as follows 2026 D the prosecuting attorney of the respective counties must after alie assessor completes the assessment book for the year commence an action on the assessors bond or alie amount of taxes which it may come to his knowledge has been lost from such wilful failure or neglect to assess taxable property and from assessing property at less than cash value 9 that section 2027 of such laws ia hereby made to read as follows SEC 2027 the county court of each county shallon the return of the assessment roll appoint a time to hear complaints pla ints determine the assessors and collectors compensation aso determine the rate per cent of the county tax for the current year the clerk of the county court shall within twenty days after the receipt of the assessment roll set the amount of tax in the proper column the name or description of property and furnish the collector with eaid assessment roll on receipt of the assessment roll from the clerk the collector shall furnish to each taxpayer by mail postage prepaid pre paid or leave at his residence or visual place of business if known a notice of the amount of the tax assessed against him and of the day fixed by the board of equalization for hearing complaints which notice shall be mailed at least ten days before the first day of hearie he arim and return said assessment ses roll to the county court who ishall constitute a hoard of equalization and shall have power to determine all complaints regard to assessed vue of any property and may change and correct any valuation either by adding thereto or deducting upon the hearing of complaints the board may subpoena and administer oaths to witnesses and hear and take such evidence in relation to the subject pending as in its discretion it may deem proper and if the board of equalization shall find it necessary to add to the assessed valuation of any property on the assessment roll they shall direct the clerk to give notice to the persons interested by letter postage prepaid pre paid deposited in alie postoffice post office or otherwise naming the day when they shall act in the rase and allowing a reasonable time foluch fo such party to appear during the session of the board the assessor may ba present and shall have liberty to make any statement touching questions before the board the board may remit or abate the taxes of an insane idiotic infirm or indigent person to an amount not exceeding ten dollars for the current year the county court must provide maps for the UP of the assessor showing the private lands owned or claimed in the county and the divisions and subdivisions of the survey and maps rt cities towns and school districts must in like manner be provided and a duplicate set of maps for the collector where the office is separate the cost of making such maps be borne equally by the country and territory it shall be sufficient in the case of the assessment of property to any corporation company firm or association to address such notice to alio president cashier superintendent manager or agent of the corporation company firm or association assessed at its principal place of business SEC 10 that section 2030 of said laws is hereby amended to read as follows 2030 S 19 on receipt of alio duplicate roll warrant attached from the clerk of the county court the collector shall proceed to collect the taxes and shall furnish to each taxpayer or leave at liis residence or usual place of business if known a notice of the amount of tax assessed against him and when and where payable and any and all taxes remaining unpaid after the thirty first day of october of each year shall be delinquent lin quent SEC 11 that a new section numbered 2030 A is hereby enacted as follows 2030 A alio collector on or before the first day of december of each year publish in order ade tax list showing the amount of territorial school and county and special district school taxes assessed against each delinquent in his county said list must he published for the period of ten days in a newspaper having a general in lie county on the third monday f december of care year the collector for sah sufficient of such delinquents ical estate to pay alie taxes anil costs provided that the personal taxable property prop eity of such delinquents lias been first exhausted by a levy sale and for eliat purpose the tax on the leal made a lien on tl e personal property to pay the taxes and coats at public auction at the front of the county court lionie and sell the same to the highest responsible bidder for basli and alie collector shall continue to sell from day to dv until the property of such delinquents is exhausted or alie taxes and costs paid the collector shall receive costs as follows for each certificate of per folio twenty five 25 cents for publishing the name and amount of taxes due from each delinquent one 1 dollar for certificate for tax sale with alie county recorder fifty 50 cents SEC 12 that a new section numbered 2030 B is hereby enacted as follows 2030 B where personal taxable property only is assessed and alie tax becomes delinquent it shall bo the duty of the collector to levy upon enough of the personable property to pay the taxes and costs and to sell the same as hereinafter provided that he shall give notice of the time and place of sale and the kind of property to be sold by posting notices of said sale in not less than oliree public places one of which shall be posted in the precinct in which alie taxpayer resides said notices shall be posted not less than ten days prior to said sale the collector shall be entitled as costs to the same fees is a sheriff or constable for like services the collector issue to the purchaser a certificate of sale reciting the facts therein which said certificate shall vest the title in said purchaser collections made under the provisions of section 2026 of the compiled laws of utah of 1888 shall be at the rate per cent of the previous year whenever property be sold for taxes the amount if any remaining over and above the tax and costs shall be paid into the county treasury subject to the order of the person whose property was sold SEC 13 that section 2043 of eaid laws is hereby amended by adding thereto two subdivisions sub divisions numbered 11 and 12 as follows 11 the terms value and fair cash value mean the amount at which the property would be taken in payment of of a just debt due fron a solvent debtor 12 the term credits means those solvent debts owing to the person firm corporation or association assessed the term debts mean those liabilities owing by the person firm corporation or association SECTION 14 thiis act shall take effect upon its approval approved march the assessor will act under the above law at the present assessment |