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Show Will Prevent Arbitrary Methods of Equalization in Many Counties. DUTIES ARE SPECIFIED ! I To Be in Effect in 191S;! Expect to Avoid Controversies. (.ii.etly fov tru jvirpoxo of ptv entire ir.'i: r.-irv nu-!:u,U ot siSM-.-Mnont mit tsv-iali -:t!on i-i h- ?,-v,-ral cour.: xxlr.oh aro pre. iti of ccnt!,ivfrv oxer t.i:i::or.. tho !::,!( K:u,l of oM,:.V.i.-;i liou ha forr.u:!.i;ti a so: of i-Uo.s to iroxorn oounly ::iM'..srj ;ia,i Kir.is. S r- "r irtorji rotation of tho law .v.a.io lv ;ho j'rosoi't ami former r.ttor-roy r.ttor-roy gouerals of the $taU theso rules, ixhon they ooufor:a to tho statute, bo-e'VO bo-e'VO t!u law to af!i'SM".s a:i 1 oountv l'Os;,is of o.o.ial: ration to ohul them i'u tho porforniauoo of thoir duties, linaio-oisto linaio-oisto oriatins' of tho rules hi pr.uu'lilot torn-, has hooa ordered and Sorretarx-William Sorretarx-William Hailex- w 1 : 1 pr.vuro thoir distribution dis-tribution to proper officials throughout the1 state. Those rules aro to bo in effeot in. liMS and it is pro;nso-i that throuih their observanoe- then shah bo no sueh eoutroxersv arise not your as came up this year in ih-bon eoi'iitx- over assess-j merit" of eoa! lauds. The rules to be pro-r.'.i!j:ate.l follow: Knlo 1 vor the purro-e of assessing and e.tmui.-ir.ir, th.o real estate shall be c.xie.ed into sevo.T.l classes as herein-liter herein-liter designated, a is, J each elass shall re ente-e.i on tho assessment rolls under un-der the l"--a iin corresponding to toe class fcereuiatter Josiiated. City Real Estate. Kule Keal estae described as town and eitv- lo:s shall be described tn the assessment roils bv lot. bio.'k and plat, or by metes and bounds where lots have been subdivided as the same spprar of record, but under no eireum-stan-es slio.il 1 the acreage be carried ir.to Tho acreage column. Tule " Keal estate acreage assessed as farm Unds sha 1 iaclo.de ali lands susceptible sus-ceptible of farming, xvhetber they are rultivated or r.ot pasture land, hay iai. 1. and. infa-i. all land exclusive of f-a:t 'and, mineral and mountain gratia;. grat-ia;. land. K-.!e 4 Real estate assessed as fruit lands shall include only eomruemal orchards or-chards and not fruit trees on the home let of the owner. Rule Real esta'.e assessed as pra-J1 pra-J1 kinds shall include only mountain i r.n-Js which are used for era. tine par-1 poses either for horses, cattle or sheep. '-Rule 6 Real estate asse-sed as waste ..;a..s shall include such, lands within a farm as a-e nor used beeaus? they ure occupied bv ditches, canals or roads, or; because tbev e-o rractically valueless j for the reason that thev are too rocky to be used, or are swa-nps or so miner- ) alirei r.s to be of Uttle -.ahie. These i lands should be assessed at whatever j v.-l'-.e thev actually have, and by lis-irt lis-irt tiient the a--cssor? and county boards xx-i'l be sHo to account lor all of the land within their respective counties. Fluie 7 al esfat- a-'raz' othrrxvi;.- aessed than as farm, frmt or ;raiin"; land shall includo alt enal lands par-1 i based otherwise than from the lnited j Pu'e ? A" mineral lands. '..hi.Iios I oa". lands whi--h have brea purchase from the l';.it-d State. nm-t be as-se"ei as-se"ei under the clii-en. '"Viivs an 1 Miriine 1 laim Furchascd from the United States.'' Improvements. Rule 0 Improvements on real estate p?eesel as town and city lots must be assess"-! in connection with real es-ta'e es-ta'e on which thev are idr.-ci. Kule t'T Tnr. roveinen's on real ec tate asscssPil as acreage must be a--se-sel in conne 'ti.ui wnh "h-- real estate es-tate on whi-h they r.7 r'aced and a short des-Tittio:i must be iven. Kule 11 For the rurpo-e of a'sessiniT snd equalinine. rersonal property shall be divided into the iV.lowine cltisses and shall be listed on the assessment rolls of the respective counties un-lor the rc-?pec:ive rc-?pec:ive headings proidc-d therefor. Rule i; Horses' or mules as-es-e.l on iaii;;,i shall include nil horici or mules except woilv niiunaU add blooded uai mals. tvnlo l:t Horses or mules otherwise nssoved include all xxork iinliuals and blooded animals. K ilo u- t attle assessed on ranpe sliall include nil onttle except milch cows and blooded stock. Rule 1.1 - -Tattle otherwise nsessod shall include milch tons Hiul blooded stock. Rule 1 1" Sheep or coats assessed on rano shall include till sheep or uont ece t blooded stock. Rule 17--Sheep or Roats otherwise assessed shall includo only blooded stock. I.'i.le IS All swine shall be Assessed under the appropriate column, whether Ctouinou or liloo.led. Rule I'd - All of tho assets of banks, except real estate, shall be nssos.sod in the column headed "Hanks." Rule :m Merchandise- and trade fix tares shall include all tho merchandise owned by the taxpaxer and nil trade fixtures used in or ai'Out his store. IVrsonnl Property. Rule Cl -Machinery, tools, implements imple-ments and supplies shall include all ot the machinery, tools, implements and supplies of farmers, as veil as of annul facturers or other persons or corporations corpora-tions iisinc; machinery of any character and the supplies on hand to I'O used in connection therewith. Kule All money, bonds, imlfrntonts and solxent credits shall be assessed in the column provided for that purpose and shall include nil money owned by the taxpayer, whether the sum is deposited de-posited in a bank or is otherwise held. Kule Co Personal property not otherwise oth-erwise enumerated shall include every character of personal property subject to prixate ownership xx hicu has not been listed in au- of the above classes. Rule C4 Everv assessor is required to exercise extreme care in properly classifying the property within his countv" for assessment purposes in ton-formitx- with the l'orecoins rules, so as to aid the county and state hoards in oqua!triu the assessed property. Rule Co H is tho duty of th county board of ecpialirat ion and each is here-bx- recpiired to carefully examine the assessment books xvhen reported to it for the purpose of ascertaininc if any taxable property has escaped assessment. assess-ment. It they find any such, then to require the assessor to assess the same in the manner provided by sections 'JoSO and C"Si of tho compiled laxvs of Utah, l'.h'T. Rule Cti For the purpose cf remain-im: remain-im: the assessment of property within the county the county board of equal-ir.ation equal-ir.ation is'required to carefully examine the several assessments and compare the assessments of lands in one part of the countv xxith thoso assessed in other districts." dis-tricts." and compare tho assessments of the different classes of property xvith the different taxpayers and whenever they find any inequalities in iny such assessments it is their duty to adjust ar.d equalize the same so that each taxpaxer will be payinr; his fair and just portion of the burden of taxation. Ruie C7 Connty boards of equalization equaliza-tion shall make no change upon the assessment as-sessment rolls after the regular dates of etiuaiiuation as is prescribed in section "74. chapter Co. laws of Utah, lylo. unless thev are reconvened by the state board of equalization for that purpose. |