Show SPECIAL SCHOOL TAX attorney general bishop has transmitted an opinion to J wesley warf county attorney for carbon county ou the following questions can a county t Y treasurer collect a special school tax on real property and improvements situated in the school district and on personal property situated therein but fifteen miles from the school house also upon horses and cattle which range interchangeably in two counties and in neither of which the debtor or owner lives mr bishop holds that all property in the district without respect to distance from school house la is subject to assessment and that transitory herds of cattle horses or sheep may toe be assessed in either county it is further held that the school district levying the special school tax must have hav e i the exclusive benefit thereof tb the opinion in full is as follows I 1 would call your attention to section 13 of the revenue act providing that all of the taxable property must be assessed in the county city or dietrict in which it to is situated 0 0 also to section 22 of the same act which provides that the assessor as soon as he receives a statement of an any y taxable property situated in another county must make a copy of such statement for each county in which the same is situated and transmit the same by mail to the assessor of the proper county who must assess the same as other taxable property therein it would seem from these sections sect section ioni that the legislature intended that the situs for all property for assessment should be determined by its situation at noon on the first monday in march as provided in section 14 of the revenue act As concerns the real property in your inquiry there can be no question but that it to is assessable in the place where it is situated with reference to the ohp taxation of the personal property referred to I 1 am of opt opinion alon I 1 that the provisions of ther theA evenie revenue ilet act supra are conclusive upon this point that Is any personal property aga found by the assessor in the county city or district Is subject to assessment and taxation and therein for all purposes and as respects the distance from the school house of the property so assessed that would make no difference provided the property was situated within the county city or district I 1 ing the tax As to the tax on x ci and horses ranging ehte rol within two counties and in net which the owner lives permit nr say that the school tax upon the in my opinion would be collected iti in the same manner as is provided for the collection of other taxes thereon as pointed out in section 34 of the revenue act under this provision it will be noticed that the tax on such stock must be paid in the county where first assessed and that no provision is made for remitting any portion of the tax so collected to the other county interested except one half of the county tax clearly indicating that the district in which the assessment was made shall r have the benefit of any special school tax that may have been levied by it |