Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1891-09-19

Each taxpayer shall make n written
statement OF Nil the taxable property,
ETC., owned 10y him. under oath, to the
assessor upon n blank furnished him by
the assessor.
After the let day Of January aud on
or before the second Tuesday In July
Of each year, the assessor shall ascer-
tain all property In the city subject 10
taxation, and the NAMES " the persOns
owning the same, and shall determine
the fair cash valuation " such proper
~ and shall let aud assess the same 10
the person, etc, owning such property
and make return or deliver such list TO
the City Council.
Upon return u such assessment roll,
by the assessor, the city Council shall
appoint n time 10 hear complaints, etc.
The city recorder ehall, within twenty
days alter the receipt Of such asscss-
munt roll, set the amount Of tax, a.
determined upon by the council for
the current year, In The proper column
% pCsitc the names Of tue peraOns on
the roll, and furnish the collector with
said toll. Upon the receipt n such
roll by thc collector ff0m the recorder,
the collector shall furnish 10 each tax.
payer by mail, or leave Mt his residence
or usual place " business, notice Of
the amount II tax assessed against him,
aud when aud whcru payable. Amer
the collector has given such notices,
he must return the assessment roll to
the Council. The Council shall then
constitute n Board u Equnlzltlon,a aud
shall have power 10 determine all com.
plainis made In regard b a-ses-ed
value Of any property, aud may change
and correct any valuation, either 10y
adding thereto or deducting there
from,
II Il my opinion that you ~ n Boaui
Of Equalization have Jurisdiction only
10 make inquiry aud III In judgment
upon the complaints made by the Ia.
dividunl taxpayers N the city, aud to
compare the individual assessments
upon the assessment roll one with the
OTTER, and 10 Increase NJ lower the In
diyidual assessments and make them
equal with each other, aud equivalent
10 the value la money u the property
nsspsso1.
That tho revenue derived from a fair
valuation Of the property listed nnd as
-esscd, ~ provided by law ami orii.
nance NJ the rate Of lax fixed, l. In cN.
ccss VI the amount necessary 70
discharge the functions " government,
doe. not confer jurisdiction upon YOU
NJ a Board of Equalization u Inquire
into that matter, and lower the entire
amount VI the assessment roll " the
city. Should the revenue br In excess
II the necessities u the city, the CITY
Council could grant relief by lowering
the rate u taxation.
The reason of the law IL apparent;
the value " the property i measured
by III money or cash value, taxation
should be uniform and equal, In that
the burdens u government should fall
alike AMI equal on all property; hence
Boards u Equalization ara c0nsti.
taxpayer may appeal from an vxccs-
sivo valuation placed upon his proper
IS by the nsssas0F aud have II equal.
l,edh m compared with other property,
or estimated NJ liz fair cash value, an1
again wherein property has been as
sessed below such value, 10 have II
cqualized by raising it, valuation.
To equaliED " 10 make equal,to cause
10 correspond or be- nike la amount or
degree, NJ compared with somtthing,
nud IN matters of taxation money Il
the standard " values,
As 10 the second proposition, via.
the listing and assessing Of real estate,
and does building constitute part Of
the realty7
quote you Section 9Ol0, laws 1855,
and section g1l3, Of the sam. laws ~
amended In $500, page 81, laws 1900.
SIC. goo. "Prnpcrty other than
money shall bc assessed ut n fair cash
valuation. Money loaned, ON hand,
or on deposit shall be assessed at IT.
legal value; real estate shall be listed as
real estate, and personal property shall
he listed ~ personal property, Real
estate taxable under this act shall bO
listed and asspn.ed as valued ON tho
f!rst day Of January In each year, all
other property taxable under this act
shall be- listed aud assessed ~ valued
on the day Of assessment, from credits
taxable under this act debts due and
owing by the party 10 be- assessed
shall be deducted In listing aud assess.
ingn
SEc. 20l3. "In assessing real estate
II shall be- described with reasonable
certainty n 10 locality and quantity,
according 10 the maps or plats herein
provided for.
II shall be- sufficient In towns and
cities TO give tho number OF tho lot,
block aud plat, and ON other lands the
approximate area within the section,
OF other legal subdivision thereof aud
the township ANA range In which II IN
situated, The real estate and i'm.
prOvcmOuta thereon shall be assessed
and listed separately"
section 2ll0 provides for the valua.
ton as of the first day Of January OF
each year, and section gll8 provides