The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1892-03-13
COUNCIL FILE NO. 81
Mr.. Lund's Equalization Bill as
Finally Passed.
TIM
TERRITORIAL
BOARD
Inc Duties and Powers for Eoualizing
Assessments for Taxes Defined and
Prescribed.

For an Act Creating Territorial Board of
Equalization for EqudIizing Assessments for
IGces IN the Territory Of Utah and PreScrib-
ing its Duties aud PolUers.
be 1t enacted by the Governor and Legis-
latlve Assembly of tho Territory OF Utah.
Section l. There is hereby created a
board for the equalization of asse- sments
Tor taxes In said territory and for assessing
certain classes of property as hereinafter
speclhed, which board shall consist of
seven members, appointed by the cover
nor BY and with the advice aud consent of
the legislative council. The first members
OF the board shall be appointed in 1892,
three for two years and four for four years
and thereafter three and four alternately
shall be appointed oiennially, and the term
OF off1ce OF the members, except as above
stated, shall be four years and until their
successors are appointed or elected and
qualified. In case of vancancy, when the
legislature is not in session, the governor
may, by appointment, fill the vacancy, sub
lect to confirmation at the next session of
the legislative assembly.
Sec2. The board shall meet at thu office
OF the auditor of public accounts on the
first Monday in April, 1882. and biennialiv
thereafter, and at such meetings elect from
their number president and shall elect a
secretary, who may or may not be mem
Der of the board. In case of a vacancy
In either ot1ce the board, at its first meet
ing thereafter, may FL the vacancy. The
board may, at its pleasure, remove a secre-
tary and appoint another, and the president
shall be entitled to discuss and vote upon
all questions before the board.
Sec. 3. 1t shall be the duty of the board
to prescribe the form of books for the list
Ing of property, assessment rolls and blanks
Tor use In the assessment of territorial and
county taxes in the several counties. and to
furnish to the county court of each county,
on or before the DIST day of January in
each year, except 1892, and as soon as prac-
ucable in 1892, sufficient number of said
printed blanks and books fer use in listing
thereon, in duplicate, the assessable prou-
erty of the county. Said printed blanks
shall be furnished at the expense of the
territory, and the use of said books, blanks
and rolls thereof by the assessors of the
several counties is hereby made compul-
sorry.
Sec. 4. All property in the territory shall
be listed on said blanks, and assessed as
owned and valued, on the first Monday of
March at II o'clock IN. of the year in which
the assessment is made.
Sec. 8. Real estate not included in the
pats of towns or cities or additions thereto
shall, as far as practicable, be described
and assessed by government and legal sub
divisions, or described parts Of sucn sub
divisions; and in plats of cities, towns and
additions thereto, as far as practicable. bv
plats, blocks, lots and described parts of
lots.
Sec. 6. Said board is authorized, and il is
hereby made its duty, to assess and value
all property in the territory of Utah, owned
by railroad, railway depot, telegraph and
telephone companies, and the a sessment
and valuation thereof shall be final for all
purposes OF county and territorial taxation.
on hall he H..
several counties, in proportion to the value
OF such properly in each county. Each
railroad, railway depot, telegraph and tele-
phone company, owning property in Utah
territory, shall furnish to the board on or
before the first day of May in each year. on
blanks furnished by the board for that pur-
pose not less than twenty day prior to
tnat date, sworn statement of all the
property, real, personal or otherwise
owned by said company, in the territory of
Utah, including statement of mileage in
each county, az valued on the first Monday
OF March of the same yea-, ana the board
shall notify each of said companies of the
valuation placed upon it's property for that
year. Each company shall have ten DAYS
after such notice in which to file obiec-
tions, if any, to the valuation of it's prom
erty, with the secretary of the board, and
such objection shall be heard and decided
by the board, and not later than the first
day OF June in each year the board shall
finally complete the assessment and for
ward to the clerk of the county court of
each county In which any property so as
sessed Is situated, statement showing the
property in such county so assessed. and
the assessed value thereof, and the county
assessor OF the county shall Immediately
enter SAID statement upon his assess
ment roll, or annex the same thereto as a
part thereof, and no county assessor shall
have the power to change any assessment
or valuation so made by said board, and the
taxes shall be computed, levied and COL
lected upon said assessments and yalua
lions In The same manner as upon assess
ments and valuations of other property in
said county.
Sec. Z. Said board is authorized TO ehanpe
the assessed value Of any kim or class of
In any county in the territory.
and may raise or lower the value thereof
when it shall appear necessary to make
said values CONFORM to law, it may raise or
lower the entire assessed value of anv
county, and ii may also list or cause To he
listed for territorial taxes any taxable
property omitted by any county assessor.
Sec. s. No county court, or county board
OF equalization shall have the power To
change Tor the purposes of territorial taxa
ton, any assessment or valuation fixed bv
said territorial board, or to remit or abate
any tax due, or which would become due. to
the territory OF Utah, on such assessment
and valuation.
Sec. 9. Said territorial board shall have
power, either as board or by committees.
TO visit and confer with the county courts
ana county assessors, but no order, raising
or lowering the entire assessment of anv
county, shall be made unless the comfy
hiss heen visitad nv tho hoord ~ = ,.x:.'