Show i ff OTES law r the county courts reply to the county attys open letter in which they quote the law defining ning their duties as a board of equalization venial utah july 21 92 to R C camp pros atty uintah co dear boar sir your lottor letter of tile tho ath dinst is as misleading in its purport as has boon most of your advice to us the county court you state that wo we were and are exceeding our jurisdiction as shown by the laws lawa of 1890 in 2027 As your letter is more to the public than to us why not civo all of the law bearing on the subject instead of just enouf enough h to satisfy your own selfish purpose for the information of yourself and the public will cite you 2024 and 2027 laws of 1888 and 4 chap 68 laws of 1892 which covers the whole ground of our duties as a board of equalization and reads as follows verbatim 2024 chap 1888 after the first day of january and before the first monday in juno in each year tho assessor shall ascertain by diligent inquiry and examination all proper property tv in his county real and personal subject to taxation also so far as practicable tho names of all persons corporations companies or firms owning claiming or having the possession or control thereof and shall determine tho fair cash value of such property and shall i so list and assess the samo same to the per son firm corporation association or company owning or having the possession p assion charge or control thereof and make returns to the county court 2027 tho the county court of each county shall on the return of the assessment ses roll appoint a time to hear complaints determine the assessor and collectors compensation also determine tho the rate per cent of the county tax for the current year the clerk of the county court shall within wenty twenty days after the receipt of the assessment roll set the amount of tax in in tho the proper column opposite the namo name or description of property and furnish the collector with said assessment roll on receipt of the assessment roll from the clerk the collector shall furnish to each taxpayer tax payer by mail postage prepaid pre paid or leave at his resident re or usual of business if known a notice of the amount of tax assessed against him and return said assessment roll to the county court who shall constitute a board of equalization iza tion and shall havo have power to determine all complaints made in n regard to ahe assessed value of any property bud and may change cliance and correct any valuation either by adding thereto or do ducting and if the blaid of equalization shall find it necos necessary sary to add to tho the assessed valuation of uny any property on the roll they shall di direct a the clerk to give n notice 0 I 1 to the persons interested by letter postage prepaid pre paid deposited in the post office or otherwise naming the day when they shall act in that caso and allowing a reasonable timo time for such party to appear during the sessions of the board the assessor may be present and shall havo have liberty to malte make any statement touching questions s ti 1 ons beffie the board tho board may remit or abate tho the of any ally ill insane sallo idiotic infirm or indigent person to an amount not exceeding five dollars for tho current year provided that when the tax duo due from any such person exceeds five dollars a farther abatement or remission may be made enado I 1 to an amount not exceeding one half of the balance of the tax remaining duo due provided farther that total amount remitted shall not exceed ten tell dollars laws of 1892 chap 68 g 4 the co court of each county as a board oi 01 equalization shall equalize the assessment roll of tho whole county including the alsos assessment ament for general taxes of cities of the first or second cla class situated in the county at the times and in the manner provided by law for equalizing assessments for territorial and county taxes sot set up directly from the laws and st statutes atutes of utah you will observe by carefully reading tho the above sections that wo vo have to meet in tho the fore part of july as such auch board and also later on if any person s taxes should be raised praised at such sitting furthermore jive awe havo have to equalize the fares of the whole county and are not limited to the amount that we aro are to raise or lower any persons songs taxes but shall not remit any one sum to exceed 10 had you worked in harmony with your brother officers for the good and welfare of the public instead of doing all in your power to hamper them in the performance of their duties by throwing obstructions in their way in the shape of open opposition and misleading advice you would not h have ave been called upon to resign your office by request of the countes coun tys citizens j had you attended to your duty by being present in attendance on the county court as its ita legal advisor you would not have como come in co contact intact with the high wall you speak of in requesting esting your resignation we only did what we thought was best for the countes Coun tys interests as we had to choose between you and our sheriff as to who should go we have only done what we thought right and just and hope the results will prove to be in the best interests in of our county and its citizens yours very respectfully A J JOHNSTON JNO jio J io A BLYTHE selectmen A N BILLINOS BILLINGS |