Show ATTORNEY GENERALS OPINIONS attorney general Gener bishop alBishop transmitted the be following follow log opinion today lo 10 relation to collection of taxes on mortgages mortgage a J K X reed beed esq county attorney atto roey ol of emery county castle dale utah dear sir your favor of the bet 1st I 1 not inet la Is belore before me in relation to we the abess ment of mortgages and the he collection of the taxes thereon there oo your question tion how will the tor compel payment on any mortgage on which assessment has been made and what can be levied upon way may be answered the same as any class ola of personal property every tax has the effect of a judgment ag alipat the persons person and every lion lien created by this th la act bag baa we the force and effect of an execution duly levied against all personal property of the delinquent the judgment Is ia not satis fied or the lieu removed until the taxes gazes are pala paid or the property sold old for the payment thereof section 92 of th the e Keve evenue oue act every sievern tax upon personal property la is a lion lien upon the real property of the owner thereof from and after 12 o alock m of the first monday in march ot of each year sec boo 98 93 of the same game SOL act the treasurer may collect the taxes delinquent on personal property except when the real estate to is liable by seizure and sale aale of any personal property owned by the delinquent 0 sec of the same act on payment of the price bid tor for any personal property properly sold the delivery thereof hereof with a bill of sale vests the title thereto in the purchaser bacer section of the same game act that a mortgage to is property and subject to taxation there can be no question tion when so BO addressed it will be observed from these provisions provision of the law that the tax thereon has baa the force and effect of an execution duly levied against all of the personal property of the delinquent I 1 think the law would authorize the treasurer to take into his possession the mortgage so ao taxed and under the abe provisions of sections and sell the same ame at public auction provided abe owner of the mortgage was wag not we be owner of real estate in which case the abe tax would be alien a lien against the real estate and he be could proceed to sell the real estate in ball faction of we the taxes on the tae mortgage As aa to your second question has the county commissioners under the law the right to charge school districts with the collection or of lip epenial ecial school taxes permit me to say that I 1 know of no provision in the present law which will authorise such a charge I 1 have the honor to be very respectfully yours A C bishor BISHOP attorney general another opinion of interest to tax payers has baa been handed down by the attorney general in the followings following to the county attorney of beaver county 1 I wn am in receipt of your favor ot of the alth dinst loet in which you submit the following and request my opinion thereon first where taxes become delinquent on personal property should the collector first levy on the personal property or should me he collector proceed against the realty first 41 second where there Is in an error made by a party giving list of property can the commissioners correct the error after the tax is in due or should the party pity pay the he tax ax as provided by law and wen then apply to the commissioners for bellel rel rell lel elP replying to your first are question permit me to say that i 1 am of opinion that where the owner of personal perso aal property which has baa been assessed la is also alao the owner of real estates that bat un der seca 98 and of the he revenue act resort should first be had to the sale of the real estate for be taxes on the personal property in the he event that bat the owner of the personal property Is not the owner of real estate or that by the sale of real estate a buffi chent amount of money should not be derived to pay we taxes on the same game and the taxes on the personal property then the seizure and sale of the he personal property would be authorized As to your second question I 1 am 0 opinion that the party pany would be ref quiren to pay the taxes and thereafter apply to the proper source for reimbursements bur he evidently had bad notice ot of the as se prior to 10 the meeting or 01 the county board of equalization which apprised him of the kind of property assessed its ita valuation etc and the day upon which the board of equalization would meet and was thus afforded an opportunity to go before the board and have the error corrected but be evidently failed to do this and failed to make any application ifor for the correction until after the asseem ment roll was waa fully and finally completed and the amount of property as aa seemed had bad been certified to the state auditor as an provided by law jaw 1 I know of no provision provi elon which would permit him to make an application for or that would authorize the board of county commissioners to change any asse assessment in the assessment roll after the he some has baa been completed and the taxes therein have be come due another opinion to the state auditor defines define abe circumstances under which a state warrant may be duplicated 1 I have your favor of recent date askine to be advised upon the following would it be lawful for me to draw a duplicate state warrant for an individual who has lost one and is ic willing to furnish a good and indemnity bond to secure the state lost URe plying thereto I 1 beg to advise you that hat it if the owner of the lost war rant should file a verified statement of 0 the loss JOBS of the warrants warrant showing that he be had bad made diligent efforts in trying to recover it stating all of the facts facia in connection therewith sufficient to satisfy yu yiu of the loss of the warrant and of hla his ability to t recover the same and in addition execute an indemnity bond to in an amount sufficient to cover any costs cents which might accuro to the state thereafter by reason of the said lost warrant then I 1 am of the opinion that you be justified in leaning issuing a duplicate state warrant sold said duplicate warrants warrant however should be so BO marked and Indic indicated atou as an to show that it was as an a substitute for the lost warrant and a proper record of that tact fact kept in your office |