Show Attorney G General Cluff Writes Opinion Io Recently stock men and automobile owners of Iron ron County have been complaining about the Washington County Assessors Assessor's attitude with re regards regards re re- gards to assessing for taxes stock pa passing sing through the c county front from fo Arizona Adzona to Iron C County summer range and automobile owners taking their cars into or 01 through that County Washington county has claimed the right to tax them County assessor Hillman lillman Dalley Dailey and County attorney n. n 1 J J. J Shay have asked for an opinion from Attorney General Cluff on on the matter Mr Cluffs Cluff's replies are printed print print- ed below and are self explanatory Mr I Reuben J. J Shay Cedar City Ut Dear Sir I have your letter of Jan wherein you ou state that County Asses sor sot of County is assessing all aU automobiles passing through Washington County belonging to residents of Iron ron County and in which you ask for my opinion as to whether or not this is proper In n reply to your inquiry I will say that I think the law clearly contemplates contemplates plates that personal property ing automobiles shall be assessed to the owner in the County in which he resides as of January 1st ht and especially especially ally if one owns real estate sufficient so that the personal property tax would be a lien against the real estate it would necessarily have to be asses asses- ed to the party in the County where he lie resides I do not think the County Assessor of Washington County would be justified in picking up a resident of Iron County unless the theIron theIron theIron Iron County resident were keeping his said automobile in Washington County and had it there on the first of the year Certainly the same rule would apply to individuals as to corporations cor as suggested in your letter Yours trul truly HARVEY H. H CLUFF Attorney General Genera lei Mr Reuben J. J Shay Cedar City Ut Dear Sir Your letter of January calling my attention to the fact that certain residents of Iron County winter their cattle over in the State of Arizona and will soon be driving them back into Iron County for grazing In the summer and asking for my opinion as to whether or not Washington am and Kane Counties might assess this live liv livestock livestock stock returning to their summer II range is at hand and in reply thereto I will say that this question of assessing asses asses- sing transient live stock Is quite clearly clear ly Iy set out in Section Compiled Laws of Utah 1917 and in Chapter 13 Session Laws of Utah 1921 1021 am and taking these sections of the statute and construing their provisions in connection with other provisions I would say that certainly Washington and Kane Counties would not have th the right to assess this livestock that wa was merel merely being driven through said sai counties to their summer range If It they were permitted to graze i in either of said Counties for a n period perio I of longer than t ent twenty days s 's then th the owner should s-hould report to the County Count Assessor and have them assessed but hut butI I 1 think the statute contemplates the privilege of n not t to exceed twenty dugs days S 'S for driving driving- cattle from one County County Coun Coun- ty to another l without having them t taxed in the county through h which they ore are driven Yours truly HARVEY Attorney General oo |