Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1892-04-16
in Act Providing For The Assessment
and Collection Of Taxes.
ANESDEU REGISTRATION LAW.
Au Sc. Attaching Parl Of Washington
TO Iron touuly.
AssrssMNr AID cliiFClioS OF

u uah:
Section l. In the year 1893 AMI
thereafter the a.ftt. arLts for ihu taXts
Vt each incorporated city town ami VII
lAge IN the Territory uI Utah, ehail
10, made uy lhy county as5oif0r oil ibe
county iu whlcu tuch Incorporated
city; town or viiiuro BE- situate, al ,he
same time Uhut AtarssmeuF iuf Ieifi.
tulial aud count! take. htO made aud
tht lst Oi thy property Ia each intOf.
Yunt,d city, Gown o. village boz HE
county. and the valuation thereof stall
he BIO nalc o. The county asstssUr that
'hs property iIf each ami ifr valuation
thereof citi hoes t,yauicly shown.
atc.2. on or before tlc tif,t Monday
90. Jun, o. ,arh year ,hr county a-se.-
.urul each county IN which there j.
situated any Incorporated city, town or
vii age, rhali deliver 20 the DlvIN or
recorder u each city " the thiId class
aud Incorporated town or village q cory
OF ull that part OF the assessment roll
oil the county which Cuu'Slus the
i.sefsmcut " property la such city,
town or village, aud shUWlng ihe ag.
rrtgatc vAluSfiou uf TIE taxable
properly IN tIch, which copy shall be
retained by said city, town VI village
us the bRsi- Cor taxation, ~ herein
provided, until uuuthrr atsossmunt h
mndt, and 10 each city ur the fret aud
second class statement chew lug the
Aggregate valus Ion OK all the taxable
property In Hnch ciJlrB.
Sec. The city council Of each city
Of the first " tCrIud Glass GhGil, ON or
before the iui Monday OF July ~
each year, determine the rate Of the
general city taS, levy the same, AMI
certify the rate ana levy O. the county
clerk II tho county Ia which such'city
30 situated.
See. Z. The county court Of each
county, as IA board u equalization,
shall ,qualize the assessment roll ~
the whole county, including the
assessment ior general taxes o.
cities II the fret or SECOND
class situated In the county,
&C the tim,s and In the manner pro.
vidud by lsw for ,quallz.ng assess.
ne u Tor Territorial AMI county taxcg,
The mayor Of said olty,or a member u
the city council thereof appointed by
the r0unullmeu, may sit at tn" county
court aud he q member Of the oquuliZ.
IA bulrd.
Sec. 3. The genera, city tax Of each
city OF the ilr,t or second class thail
be EXTENDED on the general roll by the
county clerk, In separate column,
at the rate certified by tho city couu-
ell, vi tho famc time the Territorial
aud county take. are extended, anu
thu whole taxes shall be- carried into
q column OF aggng tee, and the whole
taxes includiug the general tax Il
cities of the hrst or second class shall
be- collected by the county collector 80
the times aud IN HE manner provided
by law for collecting Territorial uud
county taxes, nud the warrant TO the
county collector shall include such
city taxes, and confer on him the
same pOwots respecting the collection
" taxes aui sale Of delinquent prop
tfty as are conferred Rejecting the
cole lion Of Territorial and county
taxes. Provided, Tho city council
may by ordinance provide that the
county collector shall receive the re-
cvips OF such persons as may he
named Ia the ordnance IN lieu OF such
city tax, and the said collector 10 here.
by authorized 90 issue his receipt Tor
said city tax upon receiving the re.
coipl0 provided for In such ordinance.
See. @. The county collector Of any
county IN which there Is situated
city OF the iirst or second class, In each
year, aud before the time appointed for
receiving VI collecting the taxes Of the
year, shall give 10 each city Of the
iirst or second class bond In such
sum ~ the city council may require,
but not exceeding double the am0u mt
OF the city tax for the year, with at
least two sure,les, conditioned for the
faithful performance Of his duties M
collector VI the city tau, and the bond
ana suretits shall be subject TO the mp
proval of the mayor or city council Of
said city.
Sec. !. II shall be tue duty OF the
county collector 10 pay 10 The treasurer
Of each city OF the first OF second class,
IN his county, on the IL day " Octo.
Der In each year, and ON the frat day
OF each succeeding M nth until final
settlement all moneys In hiA hands
collected for city taxes, and on OF be.
fore the 1T day OF March In each year,
10 make ilnal settlement with the
city treasurer respecting the city taxvs,
and nay over all mOncyH tnou due the
city. The city treasurer shalt give
said collector duplicate receipts Cor
each payment, aud the collector shall
give one TO the city. auditor aud the
other shall be an acqtilttanoe to him In
settling with tho county treasurer, TO
the extent OF tho payment shown.
Sec, 5, Each city Of the frat class
HhHll pay 90 the county la which II IL
situated Une half ut one Iur cent, anu
each city OF thu second class shall pay
TO the county one per cent, aud SUCH
payments shall be In iuli for the ser.
vices aud compensation Of the cOuuty
assessOf aud collector In assessing, col.
lccting auI payIng over the city tax,
and cities OF the third class, anu iuClr.
poratoi towns aud Villages shall pNy
one pet cent, on the take collected lu
such city, town or village, M iull Tor
Tie services Huu u0mpousut ion Of the
county afsussOr In nstcsslng the lax,
anu preparing the copy Of the Hssv..-
ment Iull ~ provided IA section ui
this act, And the assessor and collector
shalt have no claim against the city
therefor.
See. o. The office OF assessor inr
each incorporated city, town amt vii,
logo, ana the Office ui collector ip each
city II the inst or second class 10 here.
by abolished, AMI special taxes ana ~.
seHsmvn,s m such cities OF the rfst or
second Ciass shall be collected by the
respective city treasurer, AMI such
special tnAel ana assessments shall be-
levied ana collected rs provided 10y
law anu the ordinances Of the city, but
tor the purpose Gt luvyiug anu collect.
ing specAl lakes In said cities Ilhu Ciiy
Council may oquaiizu the assessment
IN the manner provided by law.
SEQ 10 In pittgs uf Tho lhtfI plneA