| Show I WESTERVELT ON oily CITY SCHOOL TAX Says Levy as Made Mado by by County r jj i Board Musi Stand 1 ie p 1 WILL REMAIN AT Ai 52 5 2 i j i 1 i II the lIme L to tu fix II J I I ami Our nc ce tl lt U It bo ho t i I IThe Tho The city board of at l to be he content with th timp levy o for city olty i made by f the e board of county tho time county treasurer and the time county tacos star liar a u number of ot dale ngo u to 10 the opinion of ot County Attorney banded Saturday of ha muids that thU the Ilio county au PU authorities u cannot null and told rold the levy I vy recently rad Iy by make another nother one In tn accordance a Q J With time estimate lu last lait week weak by Ii the Of J an A such Buch would tenth tend ten to 10 the time levy loy altogether Mr eater I nn opinion to County Blan Blandish dish In which he held that Ula tine the county have he the to assist Dm time count county treasurer and anil bounty assessor r In km fixing the lIme levy for tor I This the thu dispute an as anto asto to whether or el nut not the have bc n with whim withIn In iii relation to the when wh li tho time hoard board of ot education first drat Its Us I IAN AN OPINION I The Th letter fur tor r an in opinion o nJ in is as follow follows i iOn On April A 33 t INS wo 6 tell from tho time of education of this city ert an esti eti estimate mate of time the amount needed for tho sup gimp support p port Imort and maintenance of th city for the coining g y it at afro nl o bu time thu amount for tor UK tIc i of Interest on un bonds tIme story nary for tor the time sinking 1 the time then n mount needed need for the hr of o school sites lites and arid the r or of school buildings Acting on tills this conformity with time the requirements of Jf suction Action 1931 1 I 1 of ot Utah 11 In eon con conjunction III junction with the county ion era er and county we see Old tilt on July H It 1903 upon of time the amount of the thi assessed valuation of ot Halt Sait Luke Lake City make u mt levy Ie to cover JI time the amount asked for toe in tn said ald estimate c It was n that It did not require time the full limit allowed by five 00 and mills for time the th maintenance of ot the time on omi account of tho the In valuation of the mite property In time the city elly timid and the board laIrd of or education edIfication In order that tile thin full amount permitted by law floe five anti and live lve tenth mills might be blO did on July 21 7 1903 lf n a which If acted upon upun by b UK 1111 Mould require u a change In the th levy le already made madeWe madeWe We will wilt thank you nt at tOils time It If you ou will kindly lre tot fat u ut tot your our ear earliest earliest earliest liest possible opportunity u n written opinion OH Los to whether we can con legally change the time rate made und and If according to the faNA as stated above aboe wo we 0 have not complied compiled with lila he requirements ment of tho the law Jaw ns II prescribed by b section 1916 1036 as an stated above COUNTY ATTORNEYS REPLY In ha reply r lIly the county attorney n sent the following to your favor of July 30 3 I 1 beg belr tn to nay a that the provisions cf See tec Ii C Ion tion 1936 1938 of the tIme revised i statutes ot of 1898 1168 declaring the of or education shall prior to May Iu 1 I of or each year prepare a statement und and estimate of ot the amounts necessary ary for tor the support and ance ammee of o the schools etc and certify time the tame same to the ollie charged with lIh time the and anti collection coll of taxes would seem tn to be lol and amid the tIne function of at such and esti estl estimate mate would to bf b advisory In i character UR 1111 purpose pur o being to nut aki a III and antI i guide the he saId ald in calculating and fixing the proper anti anil requisite tle rate of ot taxation for the time ensuing year I Rt no reason why the board of at ed education might not nt at a II later inter time If they aw saw lit Ill submit mi 1111 additional or supplemental estimates or In fact any ony number of such Ru h estimates although there Is II nothing In tn the th law requiring the time board to do so In orr r however for tor such additional Or supplemental es cc estimate to be of tiny any use line or avail It should he ho submitted to time the proper cers cera before the making and fifing of the tax levy Whim When such huth tax levy has hns once been made and extended upon the assessment books I nm nun of tho ho iou Ion that the same cannot legally be al altered altered or amended amid ami that nn an attempt to do to so would have th the effect of en the validity of the entire tax vy I am also of the opinion from the facts stated slated In your letter that In acting upon the by the board on April ArIi 21 32 Hot you h have v complied compiled with the requirements requirement of the law aw a prescribed by section l 1038 tt WHAT WANTED The sum asked fur for by time the board of education was van and fearful lest the levy made would not supply the amount needed it was purpose to hans hav It changed ruin VI 52 mill to 10 65 Time The boards estimate was as For the support and an maIntenance of schools of which amount It I Is that about win be re me from the Plate school fund and land and fund ant It U Is that about will be from he the county school fund leaving the sum sum of to be levied and collect collected ed by Imy tilt the county assessor arm the county treasurer For time the of on bonds bond ICOr slaking fund necessary to be eel col Awl And further that nn n additional tax of one on and mule mills on a on or orall all taxable property within sail l l ity is necessary to b be to be cx j for the th purchase nf at sites lies and erection of he time amount for said purpose |
