Show 27 RULES ISSUED TO GOVERN TAX ASSESSMENT v Sta State e Board of Equalization Sends Instructions to County Officers f If of equalization has The state boa board j sued Issued rules for county assessors to assessments It also algO a adopt In making stipulates that county county boards of of equalization equall- equall shall compare assessments of ot different dif dlf- ferent classes of property and and wherever wherever Inequalities are found proceed to make malee an adjustment so that each taxpayer will pay his fair share rules They There are twenty seven follow Rule 1 For the purpose of a assessing Wl 1 a and ad equalizing ll the real estate shall be divided Into several classes as hereinafter hereinAfter hereinafter herein- herein After designated and each class shall hall I be entered on the assessment rolls und under under un- un der d der r the heading corresponding to the class hereinafter designated 2 Real Heal a estate described d as town and t do city I lots shall hi be d described o on th the assess assess- se seI i meat roem rolls by lot block and plat or by byI I metes mates and bounds where lots have been I subdivided as the stone some appear of record record rec- rec I oro ord but under no circumstances should the acreage be carried Into the acreage column 3 3 Real estate acreage assessed as farm nn lands shall Include all aU lands susceptible susceptible susceptible sus sus- of farming whether they are cultivated or not pasture land hay land j I and In fact all la land d exclusive of fruit fruitland fruitland land Jand mineral and mountain grazing land 4 Real estate assessed assessed as fruit fruit inn lands s shall shan Include only commercial orchards and pot not fruit trees on the home lot of ot the owner 5 Real estate assessed as grazing I lands shall Include only mountain lands which are used for grazing purposes either cither for horses cattle or sheep 6 Real estate as assessed essed as waste lan lands s shall Include such lands within a farm as are not used because they are occupied pled pied by ditches canals or 01 roads or because because be be- be- be cause lause they are practically valueless for forthe forthe the reason that they are too rocky rociy to be used or are swamps or so mineralized as to be of oC little value These Thes lands should be assessed at whatever value they actually have and amI by listing them the assessors and county boards will beable bo be able to account for all of the land within their respective counties COAL LAND SEGREGATED 7 Real Rea estate acreage otherwise as assessed as- as assessed essed than as farm fruit or grazing land lanel shall include all coal lands purchased otherwise than from the United States S. S All mineral lands Including coal lands which have been purchased from r the United States must be assessed un under under un- un der IN the column Mines and Mining Claims Purchased From Krom the United States i 3 9 Improvements n on real estate a as- as as oI town and d city it itei ei lots must t be assessed In connection with real estate oft orf which they are placed 10 Improvements on real estate as assessed assessed as- as as acreage must be assessed In connection with the real estate on which they ae are placed and a a. short description must be given 11 For the purpose of assessing and equalizing E personal property shall be divided into the following classes and shall hhall be listed on the assessment rolls of the respective counties under the re respective respective re- re headings provided 12 mules assessed on range shall hall Include all hors horses s or mules except I work animals and blooded animals 13 Horses or mules otherwise assessed shall Rhall Include all work animals and blooded animals CATTLE ASSESSMENTS 14 H. Cattle assessed on range shall In Include in- in clude all cattle except match cows and blood blooded d stock 15 Cattle otherwise assessed shall shaH In Include include in- in clude elude cows and blooded stock 16 Sheep or goats goats' assessed on range shall include all sheep or goats except blooded stock 17 Sheep or goats otherwise assessed shall hall include only blooded stock 18 All swine shall be assessed under the appropriate column whether common common com com- common mon or blooded I 19 All Allot of the assets of banks except real estate shall be assessed in the column col headed Banks 20 Merchandise and trade fixtures shall include all the merchandise owned by the taxpayer and all trade fixtures used in or about his store 21 Machinery tools implements and supplies shall include all of the machinery machinery machin machin- ery tools Implements and supplies of farmers as well as of manufacturers or other persons or corporations u using ing machinery machinery machinery ma ma- chinery of any character and the supplies supplies supplies sup sup- plies on hand to be used In connection therewith 32 22 All mone money bonds judgments and solvent F credits shall be assessed In the column provided for that purpose and shall hall include all money owned by the taxpayer taxpayer tax tax- payer whether the same is deposited in ina g. g bank or Is otherwise held PERSONAL PROPERTY 23 Personal property not otherwise enumerated shall include every character character character charac charac- ter of personal property subject to private private private vate ownership which has not been listed In any of the above classes 24 Every assessor is required to exercise ex ex- exercise extreme care In properly classifying classifying classi classi- the property within his county for assessment purposes in conformity with the foregoing rules so 10 as to aid the county and state boards In equalizing the assessed property 25 It is the duty of the county board of equalization and each Is hereby required re required required re- re to carefully examine the assessment assessment assessment assess assess- ment books when reported to it for the purpose of ascertaining If any taxable J property has hns escaped assessment If It they find any such then to require the assessor assessor assessor asses asses- sor to a assess sess the same in the manner provided by sections 80 and 2581 of the compiled laws of Utah 1907 26 For the purpose of equalizing the assessment of property within the county the count county board of equalization is re required required required re- re to carefully examine the several assessments and compare the assessments of ot lands land n 11 one part of the county with n those assessed in other districts and compare the assessments of the differ differ- v classes of property with t the different differ differ- te f ent taxpayers e and and- whenever r they find d v any fany any inequalities in any such assessments It Is their duty to adjust and equalize j i the same to ro that each taxpayer will be paying payIng- his fair and just portion of the burden of taxation r s 27 7 County boards of equalization shall make no change upon the assessment j t S- S rolls after the regular dates of equalization equalization tion as is prescribed in section 2374 2574 1 chapter 26 6 laws of or Utah 1915 unless v S they are reconvened by the state board of equalization for that purpose |