| Show LIGHT FOR THE BOARD lo in response to a request from the hoard of equalization atford attorney ey general genera bishoff hns has formulated the following follow inq gentlemen I 1 have your favor of may 21 in which yon submit the following for rn my opinion where the assessor on entering upon the assessment roll the property of tax payers finds that in the statement returned by them the values upon certain property are too great or too small may ibe assessor correct such values without furnishing the tax payer a copy of the statement as corrected section 17 of the revenue act provides the blank form of statement must be furnished to the taxpayer by mail or left at his residence or usual place of business or may be delivered to him personally the assessor may fill out the statement at the time he presents aitor he may require i he tax payer within au appointed time not less than twenty days to return the same to him properly filled out the assessor must either in person or by mail deliver to the person making the statement a copy of the same if corrections are made showing such correo tons ions this as it seems to me sufficiently an answers awers the questions and in my opinion it would be the duty of the assessor to transmit a copy of the statement showing I 1 the corrections thus made rile second cond in juab county the water for irrigation of lands is owned by corpora tioff the owners of the land and water rights right having shaving incorporated for convenience the membris of the corporations irrigation companies hold bold certificates of the number of shares owned in the prospective spec tive etive companies some of the members of the companies hold more shares than lan L an is necea ary for their use upon the lands owned by them and in such oases cases they rent their claims for stated prices 1 irom from 93 3 to 4 per share per annum tb the stock in these companies is held and disposed of upon the market as stock in other corporations how should this stock be mm assessed essed section 3 of article 13 18 of the constitution provides among other things Dil dilcher chem canals and flumes blumes owned and used by individuals or corporations for irrigating lands owned by such individuals or corporations or the individual members thereof shall not be separately taxed so long as they shall ball be owned and used exclusively for such purposes this provision of the constitution has been incorporated into the revenue act verbatim the intention would seem to bet be that hat thee properties shall be exempt from taxation that is in dl di ches canals and flumes blumes owned and aed by individuals or corporations for irrigating lands owned by such individuals and corporations corporation etc too 0 o long as they r shall be used exclusively lor for such pur aeo clearly implying that whenever they shall cease abase to no be vo NO used that they would be the subject of taxation if they are a son source roe of revenue to the holders i hereof they would undoubtedly be assessable and would not come under the exemption contained in the constitution and the revenue act 20 section 27 of the 64 revenue advy aoi provides where this capitol capital took afook hall be aswed assessed to wit the capital stock and franchised franchisee franch isee corporations and persons except as aalf W be otherwise provided must be lid 4 and taxed in the county town or di diabo where the principal office or pla oft 0 business of such corporation or oka is located if there be no principal on ofria lit or place of business in the state chiau then the place in tha state where any i corporation or person transacts I 1 bvm noes i this section etton clearly defines the an where such capital stock or shall be as assessed seared and in my they should be assessed to i the he aaion rather than to individual stockholders A third A county assessor has baa ass dented sen fed the following to the board and asks for an opinion the board w wod cold be obliged to have your opinion u spatt the subject there is one city and throe towns incorporated in this county abdu the past I 1 have been required re aired to make out their assessment rolls rolls for their respective spec tive corporate li limits mitis am 1 I still under obligations to make 0 out ut their theli assessments sess ments rolls or lists and it if so no awa it be included in my regular salary IM can I 1 demand the nominal sum they aft V had to pay 19 si answering the above question I 1 ho to say the same prevails as did chapter 68 laws of 1892 there ha 1 been no change in the reve revenue nuee 1 respecting this subject subie ct and that ia law being still in force in any event the essiw agib sor would have no right to collect 60 compensation from cities or towns forte maeis leasing the property the the toy of the assessor is to be his in full for the services as such officer As to whether or not there would be a Us upon the part of the city to lo pay W 0 county for the assessment thus maddis a question which is not covered by the inquiry and upon which at the present time I 1 give no opinion I 1 have the honor to be very verj respectfully yours A C Bi BISHOP sirop attorney general |
