Show AN ORDINANCE in relation to or local assessments be it ordained by the city council of the city of st george as follows SEC 1 whenever the city council shall deem it expedient to establish and bring to grade any of the streets avenues alleys sidewalks or other public places within the limits of this city or to pave rc pur or otherwise improve any of the streets highways sidewalks or other public places or gr ide widen or extend alic same or to construct any BOW cr or setters or adrams drams or lay any pipes or maim forwalter for water gas or the same or any part thereof may be done in alic following manner alio council shall determine the character quality extent and location of such improvements and bauc an estimate to be made of the cost thereof and define tho boundaries of the district or division of alie city especially to be or effected by the same but in case the is of a street or sidewalk or consists of the lading of water or gas pipes alio city council shall include in such district lots or pieces of ground to or abutting upon the street or sidewalk to bo so unproved the council shall also determine whether the whole or if not w hit portion of the cost of such ments shall bo defrayed by local assessment ses provided tint in every case at least one liala of tho expense of banging bunging streets alleys or sidewalks to alio established grade shall be paid out of the general funds of alie city tho cita council shall set a time when it will meet and hear and consider objections or protests to alie making of such improvement or tho defraying the expenses of tho same by local assessment tho final action of tho council in respect to matters mentioned in tins section shall be in the city Ile cords arc 2 the city council shall next cause to be published a notice of its intention to make the improvement pro and to defray the expenses thereof in or in part by local describing the proposed improvement the bound ancs of the district to be effected or by tho same the ea cost thereof and designating the time set for alie hearing mentioned in the last section alie said notice shall bo published at least twenty days in a newspaper and having a circulation in alie cit which notice shall be bially in the following form NOTICE I 1 notice 14 hereby given by alie cit council of the city of st george of the intention of alio said council to make the following described improvements to wit and defray the whole or of the costs thereof estimated at dollars by local assessment upon the blocks lota parts of lots or lands within alie following described district being the district to bo effected or by the said improvement namely all protests and objections to tho out of lucli intention bo presented in writing to alie city corder lle on or before alio day of AD being alio time set by alie said council when it will hear and consider such ob as may bo made there by order of alio city council J city recorder ditcu st george utah SEC 3 after alie expiration of the tw anty da 8 and on the day designated in the said notice alio city council shall meet and consider such objections to tho making of tho improvements prove ments as hao been filed with alio ly the owners of alie property so to bo effected or bone fitted if w atten objections to fauch improvement signed by alic owners of two of the front feet abutting on eliat coition of the street lane avenue or alley to bo so improved be not filed with alic record cr within the time specified in alie notice the city council may in its discretion determine and direct that the improvement bo mado but if written objections be so filed signed by the owners of two thirds of such property then no further action shall be taken SEC 4 it tho council determine to proceed with the improvement it shall make an older which shall be entered in alio minutes of its proceedings authorizing and directing alio work to be done and improvements prove ments made under alic supervision of the proper officer or person to be named in the order and shill thereupon apportion and aliss alie cost of alie improvement or pirt thereof as specified in the notice upon the real estate lots or pieces of ground embraced within alie district such apportionment to be according to the square foot front oot or otherwise as such council determine to be just from its intimate of the special benefits of lucli property by reason of the improvement pro and said order shall specify what proportion if an of said assessment may bo paid in labor SEC 5 the council shall thereupon pass an ordinance levying the tax and for alic assessment of alic property in accordance v etli alic apportionment portion ment which apportionment shall be fully set in such ordinance ind such ordinance also designate alic boundaries of the district embracing alie property taxed SEC 6 within ten das of the pasting or approval of said ordinance or within such other time as alio council may designate the city recorder shall proceed to list and assess alie property according to alie apportionment set in said ordinance di nance stating alie name of the div ncr or if unknown then so stating and fc tating the number and dimensions of each lot and piece of ground and the amount of tax levied thereon but it bo sufficient to the lot or piece of ground as alie same is platted and recorded he shall also make a plat to accompany said list showing the location of the improvement and alie position of the respective lots or pieces of ground assessed with reference to alic same 7 immediately on the completion of eaid list and plat the city council shall grac not less than ten days public notice by publication jn some newspaper published within the city of the completion of said list describing the district in respect to it is made and shall appoint and designate in said notice not less than fac consecutive das upon winch they will meet as a board of equalization and shall state alie place of their meeting and from alie date ot the publication li cation of said notice and during the time specified therein the said lists be open to inspection and any person or persons feeling themselves shall have a hearing lefore said board and sail board have authority to make corrections of any tax deemed inequitable or unjust alic city recorder shall bo present at cadi session of said board and shall note upon said list such corrections and changes as may be ordered by alic board arc 8 when said lists ibave been corrected and completed bv alic said board alie city council make an order to bo entered of record confirming alic assessment as bet forth in said corrected list a copy of which certified b the recorder under alic seal of the aih together with such corrected liba shall be immediately delivered to alic cita and his warrant for alic collecting of alic said taxes sic 9 buch tabei shall bo due and delinquent at such tunes and in lucli or the entire sum at one time aa alie city council may provide in alic ordinance levying the panic provided that the entire eum shall not become delinquent in au tune than bec 10 amount equivalent to alic money raised by local assessment is for in tins ordin inco sinal be expended exclusively in the district within which it was and for llie purpose for which it vas so and any such assessment from the date of the completion thereof shall be lien upon the real estate upon which it was levied if the first assessment prove insufficient another imy be mida in the same manner or if too a bum at any time be raised the be refunded pro rata to those by whom it w as paid SEC 11 immediately upon the receipt by alic city treasurer of the certified copy of the ordinance confirming a special aix or as specified in section eight together with the corrected lists the city treasurer shall give at least ten days notice in some newspaper having general circulation in the city such notice shall be substantially ly iri tho following form NOTICE of SPECIAL CITY TAXI to whom it may concern notice la gien that a special tax for the purpose of hero insert briefly a of alic improvement for which the tax is levied has been leuca and confirmed by ordinances of the city council appner and respectively said special tax is levied upon the following described real property in the city of st george to wit here insert a description of the property effected by the levy and is due and payable each installment the first draws interest at the rate of seven per cent per annum from the date of levy repeat the date if said tax or any part thereof shall remain unpaid after the date of delinquency interest thereon thereafter will bo at tho rate of ten per cent per annum from the date of delinquency until paid all special taxes arc payable at my office dated at st george utah this day of A D city arcas and col taxes SEC 12 As soon os possible after tho first publication of said notice and not less than five days before the day of delinquency the city treasurer shall cause to bo deposited in the post office postpaid and addressed to the several owners of alie property effected by the levy as their names may then appear upon the records known as the present ownership slaps of washington county utah at their last post office address a personal notice substantially in alic following form SPECIAL TAX NOTICE 1 office of the city treasurer and collector of special taxes county court house st george utah 19 your special tax on the within described property for tho purpose here state the object of the tax is payable in installments as follows 8 on or the day of 19 and 8 on or before the day of 19 said tax is levied by ordinance of tho city council and effects tho following real property standing on the records of washington county in your name of property all installments except alie first bear interest it alic late of seven per cent per annum from alie date of levy to wit said arst installment becomes delinquent on alie day of 19 and said second installment becomes delinquent on alie day of 19 and unless s paid on or before such dates daw interest from date of delinquency at alie rate of ten per cent per annum until paid if not paid when due I 1 shall proceed to collect with and costs as provided by a and ordinance city arc js and col of taxes gleaso return tins notice to bo receipted SEC 13 within ten das after the date of delinquency filed in the levy and notice of tax alio city treasurer shall make up a of all property upon winch the special tax remains due and unpaid and cause alie same to bo published in some new ha ing general circulation in the city in each issue for alio full period of two weeks said delinquent list shall contain a of tho property delinquent accord mg to lots blocks or parcels of land together with the owners name or name if known t and if not known in lieu the words unknown owner with alic amount of taxes duo on each parcel of coats and shall bo accompanied by a notice of ua substantially in the following form NOTICE of SALE foi TAXES notice is given that special taxes for here insert the purpose of the tax arc due and unpaid in amounts and upon the lands sot and described in the delinquent list hereto attached and unless said taxes with the costs of publication arc paid on or before the day of 19 hero fix tho day at least fifteen days from the date of first publication the real property upon which such taxes arc a lien will on said day bo sold for said taxes costs of advertising and expense of sale at he front door of the county court elouse in tho city of st george utah inning at the hour of 2 p n of said day and continuing unil all of said property shall have wen sold SEC 14 alie city treasurer shall tax against each parcel of land advertised as delinquent the sura of twenty five cents as the costs of advertising ver the delinquency and shall in all instances of payment sale or redemption collect such amount in addition to the tax SEC 15 in caso of a sale of any and for special taxes the city treasurer shall add to the amount of tax and cost of advertising the further sum of twenty five cents as the expense of sale and shall in all instances of eale or redemption collect such sum SEC 16 in no case shall land advertised for sale for delinquent special taxes bo sold for less than the amount of such special taxes the cost of advertising and expense of sale SEC 17 on alio day fixed for the sale the cit treasurer in person or by deputy shall appear at the hour and place named in the notice of sale and shall there offer I 1 sufficient of the delinquent real estate to pay the taxes and costs at public auction to the highest responsible bidder for cash the offer of sale shall bo bially in the following language there 13 delinquent upon here describe the piece of property as in the notice special taxes amounting to with costs and expenses of what is the smallest portion of this property which you will take and kiy the taxes costs and expenses if the sale is not concluded by four in the afternoon of the day advertised it may be by the treasurer continued until ten a m of the next succeeding business day and thereafter in alio same manner proceeded with and continued till completed SEC 18 in case no bid at least equaling tho amount of tax cost of advertising and expense of sale on each separate parcel is received as each separate parcel is offered for sale such parcel shall be deemed bid in for the cita of st george and by the city treasurer shall be sold to the city of st george for the amount of alic tax the coat of advertising ver and the expense of sale and such sale ahall have the same effect ag if made to an individual sic 19 alie treasurer shall make a record of all of real property in a look to be kept by him for that purpose therein describing alio several parcels of real property on inch the taxes cost and expense were paid by the purchasers in the same order a that in which said property was advertised for sale stating in separate columns the property the amount of alie tax alio coats and expenses how much and abit part of each tract was sold to whom sold the date of sale and alio da of redemption demp tion at the expiration of four years from filing in ins office alio city u must file cacci yearly tax kilo record in the office of the city recorder 20 when real estate is sold for the treasurer shall make out acknowledge and deliver to alie purchaser a certificate of sale which shall recite the facts of bale as in alio tax sale ord and that payment lias been made and be substantially ly in alio following form CERT of SALE for TAX this certifies that on alie day of f in pursuance of i and oram ince I 1 w ifft fo J as city treasurer and ex officio collector of special taxes for the city of st george utah sold to subject to redemption provided by law the following property in the city of st george for delinquent special taxes assessed against said property in the name of to wit description of property payment therefore has been made by said dated u city treasurer and ex officio collector of special taxes for the city of st george to bo acknowledged SEC 21 alio treasurer shall collect a fee of two dollars for each certificate issued which fee shall be covered into the city treasury SEC 22 when property is sold to the city the certificate of sale shall bo delivered to the city auditor whose duty it shall be to see that such certificate is properly recorded in alio of alio county recorder and shall thereafter be kepi as a part of the records of the auditory ofhie SEC 23 real estate bold for special taxes may bo redeemed by any person interested therein at any time within four ears after the dato of alie bale thereof by such person paying into the city treasury for the of the purchaser or ins legal representative the amount paid by such purchaser md all costs and including the cost of the certificate of sale together with alio sum of seventy five cents for tin redemption certificate and all special taxes tint have accrued thereon and which hao been paid by the purchaser |