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Show Things You Should Know About Assessment Problems By G. B. WORKMAN Duchesne County Assessor On January 1 I will havs been your county assessor for one year. I am wondering if some of the things I have learned learn-ed will be helpful to the taxpayers taxpay-ers of our county. Will it help us to be less critical about paying pay-ing our taxes if we know more about Jow the money is used and some of the basic laws which our County Officials must know and follow? I shall begin by asking a few questions which you may answer an-swer for yourselves. If you wish, you may write to me telling tell-ing me how you ould improve our taxing problems. I shall be happy to hear from you. Did You Know: 1. That the tax levy in Duchesne Du-chesne County is one of the highest high-est in the State of Utah? 2. That the tax levy is determined de-termined not by the County Assessor but by your local tax commissioners, county school board, city government, and the Utah State Tax Commission? 3. That only 18 per cent of all of the real estate in the county coun-ty can be taxed, the other 82 per cent being owned by the Indian Department, Federal Government, Gov-ernment, State of Utah, various churches, non - profit organizations, organiza-tions, and other exempted property pro-perty which pays little or no tax? 4. That 66 per cent of all of our taxes go for the maintenance mainten-ance and upkeep of our schools? 5. That the equivalent of all the money that you and I pay for property taxes go to our schools, as well as part of the other taxes we pay? 6. That our school lunches are largely financed through the state liquor tax? Where could we spend our money more profitable prof-itable than to provide hot lunches lunch-es for our children as a part of the educational program. 7. That our road improvements improve-ments come largely from our gasoline tax? 8. That the extra tax you pay if you live in a city goes to maintain and support your city government, city lights, water, parks and all civic improvements. improve-ments. 9. That all property in the county must be assessed at 40 per cent of its reasonable cash value, and that all. personal property must be assessed regardless re-gardless of where it is found in the county .... on forest, state, national or county owned land? 10. That household furniture is property and must be assessed, as-sessed, but that there is a $300 exemption on furniture of the home owner, and .no exemption for one who does not own a home, but has furniture only; and that there is no exemption for hotels, lodges, tourist cabins, motels, apartment houses, etc? 11. That the term "Improvements," "Improve-ments," as written on your tax notices means your buildings ... houses, granaries, sheds, garages ga-rages and fences? 12. That no extra tax is added if you paint and clean up and beautify your home? However, if you build an additional room or a basement, these additions or enlargements are taxable. 13. That your assessor is under un-der bond and must assess all property found in the county on January 1? That if he knowingly knowing-ly assesses property for less than its reasonable cash vaLie he is liable for the payment of the difference? 14. That there is an exception to the general rule that all property pro-perty shall be assessed where it is on January 1? There is the possibility of such an exception in the-case of aircraft and motor vehicles. The law provides that these classes of property shall be assessed at the "domicile", or home, of the owner on tne first day of January; provided that if such motor vehicles and aircraft are usually kept or used in a taxing unit other than the home of the owner, then the aircraft or motor vehicle shall be assessed in the taxing unit where it is generally kept or used. Sec. 80-4-1, Utah Code Annotated. In light of this law. it is evident that all migratory people peo-ple who are regularly employed in our county must have their motor vehicles assessed in this county, even though their home and property may be in another county or state.. 15. That any equity which a purchaser of state lands may have in such lands hiust be assessed as-sessed to the owner of such equity, and furthermore, any buildings or improvements erected on such state lands must be assessed to the owner of such buildings. Sec. 80-2-2, Utah Code Annotated? 16. That the assessor may make assessments on property which has escaped taxation at any time during the year, and that he may assess for any previous pre-vious years that have been missed? 17. That all livestock being grazed or fed in the county on January 1 must be assessed in this county, regardless of the fact they they may be grazed part of the year in another county coun-ty or state? 18. That any owner or feeder of sheep, cattle or hogs, who feeds such animals for slaughter, slaugh-ter, and who shall prior to the first day of June in any tax year prove by affidavit to the assessor of the county in which the same are .assessable that said animals were disposed of by slaughter or by removal from the state for the purpose of being be-ing slaughtered, shall be assessed as-sessed at a fraction of the full number of animals which the length of time said animals were in the state bears to the full year; but in no case for less than one-sixth of the full number num-ber of animals. Sec. 80-5-20. U. C.A. It will be noted that the above law applies to" licensed slaughterers or butchers and to those who actually set up feed lots within the county .yand does not apply to livestock, which comes from our farms and are grazed on the ranges of our county. 19. That if the owner of personal per-sonal property wilfully conceals it removes it, or misrepresents it to avoid taxation, the assessor must assess the property at double dou-ble its value, and the assessment assess-ment so made must not be reduced re-duced by the County Board of Equalization or by the State Tax Commission? Sec. 80-5-16. 20. That any taxpayer who feels that he has been unjustly assessed should first see his assessor? as-sessor? If they are unable to agree, then he can go to the County Commissioners. If he is still dissatisfied, he can appeal i to the State Tax Commission, which will have final judgment in the matter. It would appear that in the recent past some of the property listed above as being taxable has gone unassessed in our county! Who am I, as an assessor, as-sessor, that I can administer the laws of the state to' suit my own convenience?, This year, we shall adhere to the law in respect to taxation on furniture, on improvements, im-provements, on state and other lands in our county. If the lawsl are wrong, then we should ap-l peal to our legislators to correct them. We shall do our best to keep your records in good condition at the County Court House, and shall be happy to have you call at the office where we can go over any of our taxing problems prob-lems together. |