Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1890-03-22

SEC. l. BE Il enacted BIZ Ae Cor
erROr aud Legislative Assemble Of
The IeTrstnTy Of Utah: That section
zoos OF the Compiled Laws Of Utah,
1855, Is hereby amended TO read as
follows:
ZOOS. That there is hereby levied
am directed TO be assessed and col
lected annually, beginning with
the year 1880, an ad valorem tax on
all taxable property in the Territory
Of Utah, as follows: Two mills on
the dollar for Territorial PURPOSES.
three mills on the dollar for district
school purposes, such sums rs the
county courts OF the several counties
may designate for district school
purposes in such counties not to ex-
coed two mills on the dollar, and
such sums as the county courts Of
the several counties may designate
for county purpcsOs not to exceed
three mills on the dollar.
/ Sec. - That section 2JI2 of said
laws is hereby amended to read as
/ follows:
20l2 ;. 5.-Property shall be As
sessed to the owner, If known: if
the owner lie unknown. then TO nm
unknown owner. The tax shall
attach 10 and constitute n lien on
the property assessed, If real estate,
from the thirty-first DAY Of August
OF each year, and, If personal prop
er;y, from the day Of assessment. /,
the taxpayer own 10th real estate
and personal taxable property. the
tax on personal property shall also
be lien on the real estate. In each
and every case the lien shall be |
paramount to all other liens whatso-
ever, and it shall not be removed |
therefrom until the tax is paid or 1
until the title vests thereto. under n |
sale thereof, by virtue Of proceed |
ings to enforce payment OF the tax.
Sec. ,. That section 2Ol3 OF said 1
laws is hereby amended TO read as
follows:
2Dl3 ;. Elm assessing real estate
it shall be described with reasonable
certainty as to locality and quantity,
according to the maps or plats here
In provided for. IL shall be siIfii-
cient in towns and cities 10 give the
number OF the lot, block and plat.
and on other lands the approximate
area within the section, or other
legal subdivision thereof, and the
township and range in which il Il
situated. The real estate and i'm.
provements thereon shall be assessed
and listed separately.
Sec. 4. That section 2023 Of the
Compiled Laws Of Utah Of Isss IL
hereby amended to read as follows:
2023. 5. Is. Each and every tax-
payer shall make n written state
ment upon blank form, 10 be fIrn-
lshed him by the assessor, of all taxa
bic property owned by him or OF
which he has control or custody rs
agent, trustee or otherwise, which
statement must be verified under
cath by such taxpayer as to its cor
rectless. The assessor NAV leave !
at the residence or place Of business
Of any taxpayer n blank form of
requiring the taxpayer 10 c
fill out and return the same 10 the {
assessor within twenty DAYS from
late of service; and any person, cor {
Doration, firm, or association fur. |
nished with said blank form must c
'eturn the same 10 the assessor, duly c
'eriiied under oath, as 10 its cor
evtness, and upon any neglect or I
efusal TO make or return ;
he statement herein pro-
'ided Tor, the assessor must I
tote the refusal or neglect on the y
ssessment book opposite the tax o
ayers name, and must make an =
OF the value Of the property u
( such person, and the value so s.
Xed by the assessor must not be re-
uced but may be increased by the !,
GARD Of equalization. The county u
ourt shall furnish to the assessor n II
litable cook or books, conveniently
Iled and headed, for designating "
lie property TO be assessed, which u
lall constitute the assessment roll. ~
Sec .. That new section num- el
cred 2026a is hereby enacted as
flows: 50
See. 2o26a- Any property wilful- ~
concealed, removed, transferred a,
misrepresented by the owner or III
5ent thereof, TO evade taxation. "a
ION discovery, must lie assessed at
,uble its value. III
Sec. 8. That 4 new section num-
red 2026b is hereby enacted as
lows:
Sec. 2026b. Any property discov-
ed by the assessor 10 have escaped n.
sessment for the last preceding Vi
ar, through the fraud or wilful Cc
glect Of the taxpayer, il such Ca
Operty is in the ownership or un- no
r the control Of the same person ~,
10 owned or controlled it for such -
year, shall be ASSESSED for Is
E year in which discovery is made cal
double its value. he
Sec. Z. That anew section num- IA,
red 2O26c is hereby enacted a pal
lows. 10
!0i6c. The assessor and his L.
cites shall be liable on his official Ca