Show COUNTY COURT WORK considering the revenue law in special session A LETTER FOR THE ASSESSOR he asks some pertinent questions relative to alie new law discussion by alie coart A special session of the county court was held to dav to consider a communication received from county assessor V H brown which is as follows to the lion county court of utah county GENTLEMEN during the session of the last legislature there was a revenue law passed which took effect on its approval to wit march part of which reads as follows SEC 7 that a new section numbered C is hereby enacted as follows 2026 C the assessor and his sureties shall be liable on his official bonds for all taxes on property within or known lo 10 the assessor to be assessable within the county which through his wilful 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 JJ is hereby enacted as follows 2026 D tho prosecuting attorney of the respective counties must after the assessor completes the assessment book for the year commence an action on the assessors bond for the amount of taxes which it rosy come to his knowledge has been lost from anch wilful failure or neglect to assess taxable property Dro perty and from asp esting property at less than cash value under this law alie of auh county will in my judgment not be less than twelve million of dollars in its inflated condition this will give a revenue on alie eight mills tax as provided by alie last law of which is considerable more than twice the revenue of last year under alie old law besides it will greatly increase alie district school tax over last year thus raising in the districts much more than they estimated as their estimate was on the basis of last years valuations tander the present situation I 1 am placed in as the assessor of this county t ask your honorable body to define to me in writing your version of the law as to a cash valuation of the property in aliis county Is it what it will in the judgment of the assessor pay a legal interest on or is it for what it is brought at by paying one quarter down and the property mortgaged for the balance and am I 1 expected to assess cheso security mortgages at their face and the land also in many instances to alie same party the law makes an effort to explain this point but does not to my satisfaction and in order that I 1 and my bondsmen may receive some protection from malicious prosecution aak written instructions from you as to the valuation I 1 am to be guided baand upon receiving these instructions I 1 am willing to complete the assessment rolls for this year but under no other circumstances can I 1 continue the work the estimate of the values of the property of this county is no more in my judgment than will in sure me from prosecution of the recovery of more funds for the government as provided in the sections of law above quoted I 1 respectfully ask your honorable body to consider the above and let me know your mind in regard to the law at the earliest possible date W H assessor utah county CITY april county attorney thurman was present and gave his opinion on the questions raised by the assessor in the judgment of the attorney the assessor would not he liable under his official bonds as he seemed to fear unless failure to assess was as the law provided the result 0 wilful neglect tho assessor thought that the court ought to state on the record what the meaning of the law is that he might have the protection of the court the attorney suggested that it was not the business of the court to define the law the attorney could orally give his opinion or in fact he might if desired by the assessor state in writing his opinion of the points in the law questioned by the assessor assessor brown stated that if the attorney would define his legal opinion on the record he would be guided by and act strictly within the meaning of that definition the communication waa on motion of mr holdaway referred to the attorney for written instructions other business was then taken up by the court for consideration |