| Show QUESTION OF ASSESSMENT II I I Westervelt Olvea Opinion on tho the Utah Light k Power Cos Taxes Upon reorient of or County Assessor ls lieu lien l n nn It n l e nn 11 iii opinion bias ln been pro lore I InN pared nN W by County COUlt Attorney In lii II regard r W to the tle lie power of lt the assessor n to 10 make the hue assessment upon tho Iho lie property of oC the Utah Light Hallway company co 1 I I 1 lying hying hlll within this thila county Instead of ot tho lie state board of nC equalization to o mako the lie The rho consolidation of the Iho lie Utah Light Power Pow r company and the lie Consolidated Con Hallway A company compol Is responsible ble hlo for fur the question being raised III Here hen the lie property ot of f the lie Utah Light Tower company tills has been IH by hy bytho bythe tho the county count lOUn that lint nf ot the Consolidated 1 Hallway ts l lowar o cr company by hy tho state otate board of or equalization When lie tle two companion sero merged the tho t he question o us tog lS to which of or the tho authorities I should alo tuba lall tho Iho hoc upon ulon tho lie now hew company County Attorney Wes IVee I holds that the tho power of or levying hevIng the Iho tax on oil tho new siew company complin lies Iks with 11 the tho coull and not with thou the state hoard bound of at equalization It is also declared In the tho opinion that hint t section 1 13 of t the tho as n I amended In II 1580 1 IB in In Imi II with wih sec section I sectIon C tion 10 of article 13 of at o the tho Constitution and ton o Is II null nul atoil 11 1 void old In II mD 1830 seas ceo fC amended follows All iou Ion was ivas wal ns as 1 property ton and es owned by rail road street railway car depot tele tee telegraph graph and telephone companies In this state must IU t be he hI assessed us by b the lie state Klate bourl of ot equalization as hereinafter provided etc The fhe word vord worl depot was wal Inserted In tho Ih section so 10 ns os to 10 take the boo power of or ley 10 IeS log Ing thin the c on Oi the Ogden Ogdon deput lelot out Olt of 01 the Iho boo of or the lie Weber county and placing It I In II th thi tl hounds of or orthe the Mate board banal of or thou thu amendment was sas US made IM the section pave gave the thin state sate the power to 10 levy Ip the ap esi ment meol upon 1101 all 11 the lie companies enumerated operating In more 1010 than Ihal bib bibone one county coult of the th state ate In the amend amendment meat ment that clause van al omitted which therefore makes It with wih we soc lou lon 10 of or article 13 of ot the he Constitution which read tI OH till a follows follow All Al taxable where situa d dAll dAhi All Ahi or 01 persona In loo II this lots state or 01 doing dohl business hu herein shall bo be subject to taxation for tor or state county oust school municipal or other purpose on the real total and property own 1 or 01 used mused 11 by II thorn huron within the tho territorial limits of the Ihl he authority levying 1 the lion tux 11 The Tue he property of tho thie street tar car rom com puny lao Is dearly within this thin county cOUII and auth hence hen o within the territorial limits of ot thor tho authority levying Ic the tax Tho The county assessor nH therefore should levy ley tho lie on the he property of ot new nei company and not nl this stale hoard hearth of equalization Should the tho company object l to 10 such Inch assessment n the only thing thinA In to bo hr damon dono Is IR to test tho the matter In tho the courts rout thun thus a it 1 as os to thi Ihl hoe constitutionality of or amended 1 section 1513 2513 3 |
