Salt Lake Telegram | 1923-04-12 | Page 2 | Settles Irrigation Tax Conundrums

t I S Settles Irrigation V. V Tax Conundrums How shall an an irrigation district bo placed on the tax tat roll of ot ofa a county Shall it be placed separately similar similar similar simi simi- lar to a town o or city or should the water be attached to the thereal real estate owned by the resident similar to personal property in an appropriate column co having the number of ot acre feet t in a column similar to the e num number pum- pum s ilao b ber r of c cattle t column 8 showIng showIng show show- Ing the th value of the a re feet in dollars dollars dollars dol dol- lars the same as the value of the of-the t the e cattle are shown in dollars Can the tax taK notice for the individual Inthe in inthe inthe the irrigation district be made separately sepa sepa- ratel or or must it be on the same sadie notice e with the land and Improvements improvements improve Improve- ments Can a taxpayer er pay his general gen general ken gen eral taxes taxes' and not pay the tho irrigation irrigation tion tax or or his irrigation tax with without without without out paying his general tax and is the water of ot irrigation districts personal personal personal per per- property or real estate under the law These questions have been submitted submitted sub sub- to the attorney general by bythe bythe bythe the assessor of Davis county and in reply L. L A. A Milner assistant attorney ney nev general says The assessor shall enter on his records in is appropriate column the assessment of ot all real estate to which water has b been en allotted V ex exclusive exclusive exclusive ex- ex of It improvements and shall assess the lands on the basis of or the value per acre foot toot of water allotted to all aU lands In the district The treasurer of a county shall receipt for all taxes levied as is re required required required re- re for notice and collection of taxes upon real veal estate for county purposes The taxpayer may pay one tax without paying the other for the reason that th the law provides that lend sold for delinquent taxes shall be sold separately a for r c ca tax a The f law provides ar rd rth th that the h land nd shall be assessed upon tha the basis baals of the value per acre foot of water al allotted allotted allotted al- al to the lands in addition of course to the value of ot the tho land without water