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

{ in, or known 10 the assessor tn he rs
4 sessible within, the county, snlch,
s through his wilful failure or ne
e glect, is unassessed, or which has
: been by him wilfully assessed at less
than the cash value.
Sec. 8. That a new section num-
bered 2025d Is hereby enacted as
! follows:
2026d. The prosecuting attorney
. Of the respective counties must, after
!, the assessor completes the assess
ment book for the year, commence
an action on the assessors bond for
the amount of taxes which Il may
come to his knowledge have been
lost from such wilful failure or neg
r lect to assess taxable property and
from assessing property at less than
cash value.
Sec. o. That Section 2027 Of said
laws is hereby made TO read as fol-
lows:
Sec. 2027. The county court Of
each county shall, on the return Of
the assessment roll, appoint a time
to hear complaints, determine the
assessors and collectors COM
peDsatiOn, also determine the
rate Ier cent. of the county tax for
the current year. The clerk Of the
county court shall, within twenty
days after the receipt Of the assess
ment roll, set the amount Of tax in
the proper column, opposite the
name or description OF property and
furnish the collector with said assess
meut roll. On receipt Of the assess
ment roll from the clerk,
the collector shall furnish TO
each taxpayer by mail, postage
prepaid, or leave at his resi-
dence or usual place Of business II
known, q notice Of the amount Of
tax assessed against him and OF the
day fixed 10y the board Of equaliZa-
ton for hearing complaints, which
notice shall be mailed at least ten
days before the first day OF hearing,
and return slid assessment roll to
the county court, who shall consti-
tute n board Of equalization, and
shall have power TO determine all
| complaints made in regard to the
assessed value Of any property, and
may change and correct any valu-
alton either by adding thereto or de-
Quoting therefrom. Upon the hear
ing OF complaints, the board may
subpoena and administer oaths to
such witnesses, hear and take such
| evidence in relation 10 the subject
pending, rs in It's discretion it may
deem proper. And if the board Of
equalization shall find il necessary
TO add to the assessed valuation OF
any property on the Assessment roll,
they shall direc: the clerk b give no
tice 10 the persons interested, by let
ter, postage prepaid, deposited in the |
postoflice or otherwise, naming the |
day when they shall act in the case,
aud allowing n reasonable time for |
such party tn appear.
During the session Of the board the |
assessor shall be present. and shall |
have liberty to make any statement /
touching questions before the board. |
The hoard may remit or abate the
taxes Of any insane, idiOtic, infirnl |
or INDECENT person TO an amount not
exceeding ten dollars for the current
year.
The county court must provide
maps for the use Of the assessor,
showing the private lands owned or
claimed, in the county, and the
divisions and subdivisions Of the
survey and maps Of cities, towns
and school districts must, in like
manner, be provided, and a duplicate
set VI maps for the collector, where
the office i separate. The cost Of
making such maps shall be horne
equally by the County and Terri
tory.
Il shall lie sufficient i'm the case Of
the assessment Of property TO any
corporation, company, firm or asso-
citation, TO address such notice to
the president, cashier, superintend-
ent. manager or agent OF the cor
pOratiOn, company, firm or assOcia-
ton assessed, at its principal Office Of
business.
See. 10. That section 2030 OF said
laws is hereby amended to read as
follows:
2n30, ;. 10. On receipt Of the du-
plicGts roll with warrant attached, {
from the clerk Of the county court. :
the collector shall proceed TO collect ,
the taxes, and shall furnish 10 each I
taxpayer, or leave at his residence or i
usual place Of business, If known, n .
notice OF the amount Of tax assessed /
against him and when aud where {
and any and all taxes re- |
unpaid after the thirty 2
irst day Of October Of each year /
shall he delinquent. +
: c. IL. That n new section num-
bered 2U31 4 is hereby enacted rs
follows: a
2l30i. The collector shall on or g
before the first day Of December OF s
zach year, publish in alphabetical h
0rdera delinquent tax list showing ?
the amount Of Territorial, school and e
county and special district school a
axes assessed against each delin-
Iuent in his county. said list must
Je published for the period often DAYS
N = newspaper having a general cir
in the county. ON the third
Monday Of December Of each wear 4
he collector shall expose for sale. n
efficient Of such delinq9ent's real q
state, Provided that the personal
aNable property Of such delin-
.ueuts has been first exhausted by
Levy and sale, and for that purpose
he tax on the real estate is made a
len on the personal property to pay .
he taxes and costs, at public auc- il
ion, at the front Of the county
ourt house and sell the same TO the 4.
highest responsible bidder for cash, u'
nd the collector shall continue 10 a.
ell from day to day until the prop- ~
rty OF such delihquents is ex- -
austed or the taxes and costs paid. ~
he collector shall receive costs rs -
blows: For each certificate Of ~
ale, per folio, twenty-five (25l cents. ~
or publishing the name and -
Of taxes due FROM each de- 81
nquent, one Q) dollar. For filing Ia
FOR tax sale with the 1i
Dunty recorder, fifty t5O) cents. W
Sec. IL. That n new section num- az
cred 2050b is hereby enacted rs u. ~
blows: u
2l39b. Where personal taxable el
rOperty only is assessed, and the IA
* becomes delinquent, it shall be ne
lie duty OF the collector to levy III
pom enough Of the personal prop
-ty to pay the taxes and costs and ou
-oceed to sell the same as herein m'
ter provided. co
That he shall give notice Of the AT
me and place Of sale and the kind "a
property to be sold, by posting i'
itlces Of said sale in not less than I'M
rec public places, one Of which gu
ali be posted in the precinct in
hich the taxpayer resides. Said rel
'tices shall be posted not less than
2 days prior 10 said sale. IN
The collector shall be entitled, rs IN
sts, TO the same fees as q sheriff or be-
nstable for ike services. str
The collector shall issue to the pur- tn
aser certificate Of sale. reciiing est