| Show assessment AND collection OF TAXES ift an act providing for the assessment and collection of taxes in incorporated cities towns and villages Til lages be it enacted by the governor and aid legislative assembly of the territory of utah section 1 in the year 1893 an ana thereafter the assessments for the taxes of each incorporated city town and village in the territory of utah shall be made by bv the county assessor of the county in which such euch incorporated city town or village is situate at the same ame ti m sess ments for terri taxes sare are made ade and the list in each incorporated city town or village in his county and the valuation thereof shall be so made by the county assessor that Z the 0 p property in each and the valuation thereof r bot can be separately shown 1 sec 2 on or before the first monday 14 of june in each year the county asses t or of each county in which there to is sited any incorporated city town or ak lage shall deliver to the clerk or V xe recorder corder of each city of the third class baad awl incorporated town or village a copy of f 41 all that thai part of the assessment roll of the county which contains the ut of property in such city an or village and showing the ag valuation of the taxable property in each which copy shall be lVeta retained ined by said raid city town or village I 1 to As the basis for taxation as herein provided until another as assessment ases is giside and to each city of the first alq and second class a statement showing the aggregate valuation of all the taxable property in such cities see sec a 8 the city council of each city of the first or second class shall on or before the first monday of july in each year determine ue the rate of the general city tax levy the same and f certify the tha rate and levy to the county f clerk of the county in which such city la is situated 4 sec 4 the county court of each 7 county as a board of equalization g fatali 11 equalize the assessment roll of 1 the file whole county including the assessment for general taxes ot of cities of the first or second u class ahm situated in the county at the times and in the manner pro J tided by law for equal equalizing zing assess 1 I ments for territorial and county taxes j the he mayor of said a member of the city council thereof appointed by the councilmen aou may sit at the county court and be a member of the equalize log lieg board seo sec 5 the general city tax of each eaty of the first or second class shall be extended on the general roll by the county clerk in a separate column at tabe the rate certified by the city council at the same time the territorial md county taxes are extended and h whole taxes shall be carried into m column of aggregates aggregate and the whole taxes including the general tax t f cities of the first or second class shall be collected by the county collector at the times and in the manner provided by law for collecting territorial and county taxes and the warrant to the bounty banty collector shall include puch fuch chy taxes and confer on him the iwo ba e powers respecting the collection of at taxes and sale of delinquent property ort as are conferred erred respecting the ane cletion collection of territorial and county taxes provided the city council may imy by ordinance provide that the county collector shall ahall receive the receipts of such persons as an may m aay be named in the ordinance in lieu of such oty tax and the said collector is hereby ab authorized to issue his bis receipt for mid city tax upon receiving the rei re i provided for in such ordinance 71 aw saffo 0 6 the county collector of any I 1 T bounty ant ou nty y in which there Is situated a aty of the first or second class in each year and before the time appointed for I 1 or collecting the taxes of the jr bear shall give gi ve to each city of the wt or second class a bond in such I 1 fam im i m as the city council may re qutee but t not exceeding double the amount A of the city tax for the year with at intas two suret sureties sure tiep lep conditioned for the ACME Arf thul performance of his duties as an collector of the city tax and the bond and 8 snail shall be subject to the approval of the mayor or city council of said city see sec 7 it shall be the duty of the county collector to pay to the treasurer of each city of the first or second class in his county on the lat day of october in each year and on the first day of each succeeding mouth month until final settlement all moneys in his hands collected for city taxes and on or before the lot day of march in each year to make a final settlement with the city treasurer respecting the city taxes and pay over all moneys then due the city the city treasurer shall give said collector duplicate receipts for each payment and the collector snail give one to the city auditor and the other shall be an to him in settling with the county treasurer to the extent of the payment shown see sec 8 each city of the first class shall pay to the county in which it is situated one half of one percent per cent and each city of the second class shall pay to the county one per cent and such payments shall be in full for the services and compensation of the county assessor and collector to in assessing collecting and paying over the city tax and citius of the third class and incorporated towns and villages shall pay one per cent on the taxes collected in such city town or village in full for the services and compensation of the county assessor in assessing the tax and preparing the copy of the assessment roll as provided in section 2 of this act and the assessor and collector hall have no claim against the city t here for see sec 9 the office of assessor for each incorporated city town and village lage and the office of collector in each city of the first or second class clan is here by abolished abolish e do and special taxes and as seas sess ments in such cities of the first or second class shall be collected by the respective city treasurers treasur ers and such special taxes and assessments shall be law egied and collected as provided by law and the ordinances of the city but forthe for the purpose of levying and collect ing special taxes in said cities the city council may equalize the assessment in the manner provided by law see sec 10 in cities of the third class clan and in incorporated towns and villages the general taxes of the city town or village shall be levied and collected upon the assessment made by the county assessor in the manner now or hereafter provided by law for such levy and collection and special taxes shall be levied and collected in the manner and form provided by law and the ordinances of such city town or village see sec 11 all acts and parts of acts in conflict with the provisions of this act are repealed sec 12 this act shall take effect on the first brat day of january Jau uary 1898 1893 approved march 10 1892 |
