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Show m 'PTAH PTAH ' TAH EASES BURDEN ONI ON ONSHOULDERS SHOULDERS OE OF TAXPAYER TAXPAYfR TAXPAYER1New \ . - fVexv New 1New Statutes Provide Discount for forEarly fori I forI | I Early Payments , and Lessens Penalty Penalty Pcn- Pcn Pen- Pen Pcnally - " ally alty tor for Delinquency Dehnquency . ? Several im important Ortant changes in the thesetup thef setup etup fcfr felt f * the payment of tangible pro- pro property property pro-pcrty pro pcrty - ! ; perty taxes of Utah are carried in theDew thenew the ; new Dew laws adopted by the recent legis legis- legis1ature legis- legis legislature legislature - - lature 1ature lature , , and will \ w \ ill 111 go into effect when the therevised therevised therevised -revised revised - statutes of or : Utah 1933 , becometeUcctive becomeeffective become becomeeffective effective teUcctive effectiveI teUcctiveI effectivei I I ' The new regulations are designed to tomake tomake topnake -make make - tax paying less of a burden thanit than thanit thanIt [ it has been , and to encourage the pay- pay payment payment pay payment - ment of delinquent taxes1 taxes \ ; The new laws make possible the fol- fol following following fol following - - lowing concessioDS concessions concessionsI , ' To pay the year years s taxes as early as asJanuary asJanuary asJanuary January , in which case ca.sc casc . a 5 per centdiscount centdiscount cent centdiscount discount is allowed The rate of dis- dis discount discount dis-t dis t - . count gradually decreases at the rateof rateof rate rateot ot of 1-2 1 2 - per cent a month , until 1 percent percent per percent cent is allowed for payments on taxesmade taxesmade taxes taxesmade made during September . No discount'la discountla discount discountis ' 15 is allowed on taxes paid after that thatmonth thatmonth thatrinonth month t P PTo js To pay 'Pay ' < the taxes in installments of of$10 of10 $10 10 $ or more , the same rate of discountbeing discountbeing discount ofI I being . allowed a.1lov.ed a1lov.ed a1loved . on partial payments as as.if asif .if if . 1 if ! the taxes \ were ere paid in the fullamount fullamount full full"amount "amount amount " amountt , t \ To pay only a 2 per cent penalty , andinterest and andinterest andInterest interest at the rate of only 8 per centa cent a year on delinquent dclinquent w- w - taxes w.cs .cs cs > . At pres pres- present present present - - ent the penalty is 3 per cent , and the therate therate therate , rate of interest is 1 per cent ccnt a monthTo monthTo month ; To pay the amount of the delin delin- delinquency delin- delin delinquency delinquency - - quency , with interest and costs , in in- in installments in installments - stallments stal1ments of $10 10 $ or more , each installment install- install installment install-mcnt install mcnt - , ment paid lessening the principal onwhich onII on onvhlch II IIwhich vhlch which subsequent interest is charged chargedi'i chargedii , 5 ' When tho the four-year four year - redemptionperiod redemptionperiod redemption redemptionperiod 711 - period -period is about to expire , to prevent preventthe preventthe preventithe the county from passing the title to a athird athird afcthird third party , by paying that pirt p'1.rt p1.rt p1rt part ' . of thetax thetax the thetax tax which is four years delinquent delinquent.plus delinquentplus , interesti . plus the penalty , plus the interest interestaccrued interestaccrued i : QCcrued accrued delinquenttvx delinquenttax on the four-year four year - delinquent { delinquenttvxTo tax taxTo To clear his property of delinquent delinquent.taxes delinquenttaxes IS"i ISi delinquentIS"i 3 " . taxes for forthe for the years 1928 192819of 1928 , 19of 1929 29 , 1930 and . 1931 , by paying , before January 1 . , 1935 1x935 1935all , all accrued taxes plus interest thereon thereonat thereonat thereonat at the rate of only 2 per cent per perannum perannum perannum annum In this case even the penalty penaltyis is omitted , , and the interest ihterest rate is isI ismade ismade ismade made so low that as a matter of fact factthe factthe factthe I the person who paid his taxes for the theI thefour thefour thefour I four years designated is actually pen- pen penallzed penalized pen penalized - alized allzed by the legislative leglSlative actThe act actThe The foregoing provision does not notapply notapply notapply apply to taxes permitted pennitted to go delin delin- delinquent delin- delin delinquent delinquent - - quent for the taxable years 1932 due duelast duelast duelast last fall . , nor for this yearNor yearNor year yearNor Nor , as a matter of fact , is there theremuch theremuch theremuch much incentive for the pe person on whose whoseta'Ces whosetaxes whosetaxes ta'Ces taCes taxes " ' \ went \ ent delinquent for the four fouryears foursears his tax bill billbefore billbefore billbefore years ) ears mentioned to pay up before December , 1934 , inasmch as , if ifI ifhe ifhe ifhe he has the money , he can place it in ina ina ina I a savings saVlngs bank and earn in interest interestI interesttwice I i twice the amount that heould he would \\ould ould \ save saveby saveby saveby by giving it to the county treasurer . Finally , the new tax laws la\\s la s \ extend tothe to tothe tothe the period beyond the redemption redemptionperiod redemptionperiod redemptionperiod period , , if the property still remains remams in inI inthe Inthe inthe the hands of the countyThe countyThe county countyThe The present laws and the new laws lawsprovIde lawsprovide lawsprovide I provIde at public auction tor for the sale saleafter saleafter saleafter after four years of the property , or so soI somuch somuch somuch much of It 1t as is necessary for the theIcounty thecounty thecounty I county to recover the taxes due WIth WIthpenalties withpenalties withpenalties Icounty penalties .and and . and Interest . I If , . however hov.evcr hovevcr . , no sale Is 1s m made de . at t tb that t auction , the new law of the property at any time thereafter thereafterby thereafterby thereafterby by the county commissioners , at either eitherpublic eitherpublic eitherpublic " such price priceand priceand priceand public or private sale , "for for and upon such terms as the board maydetermine maydetermine may maydetermine determine " . The purchaser must pay at least 20 20I 20per 20per I per cent of the purchase price , and andI andagree andagree andagree agree to pay 'Pay ' the balance within four foursears fourSears sears ) ears , in annual or more frequent frcquent instailments in- in installments in installments - I stallments stailments , with interest mterest at 6 j ( per centper cent centper centper per annum on balances The person personv personwho personwho who v . ho purchases purcroses the property from the thecounty thecounty thecounty county will have to pay taxes only on onhis onhis onI his equity in the property , and not onits on onits onits its fullalue full \ value \alue alue , alue |