The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1895-12-25
TERRITORIAL AND
COUNTY TAXES
CONTINUED from page -

| be so made by the county assessor that
the property in each and the valuation
thereof can be separately shown.
Sec. 2.-On or before the first Mon
day of June in each year. the county
assessor of each county in which there
is situated any incorporated city, town
or village, shall deliver to the clerk or
recorder of each city of the third class
and incorporated town or village
copy of all that part of the assessment
roll of the county which contains the
| assessment roll OF the county which
assessment of property in such
city, town or village, and show
ing the aggregate valuation of the
taxable property in each, which copy
shall be retained by said city, town or
village as the basis for taxation, as
herein provided, until another assess
ment is made, and to each city of the
first and second class a statement
showing the aggregate valuation of all
the taxable property in such cities.
Sec. 3-The city council Of each city
of the first or second class shall on or
before the first Monday of July in each
year, determine the rate of the general
city tax, levy the same, and certify
the rate and levy to the county clerk
of the county in which such city is
situate
Sec. 4.-The county court of each
county, as board of equaliza ton,
shall eQualize the assessment roll of
the whole county, including the assess
the Whole country, including the
assessment for general taxes Of
cities of the first or second class
situated in the county, at the time and
III the manner provided by law for
equalzlng assessments for territorial
and county taxes. The mayor of said
city, or member of the city council
thereof, appointed by the council, may
sit with the county court and be a
member of the equalizing board
Sec. 5.-The general city tax of each
city OF the first or second class shall
be extended on the general roll by the
county clerk, in a separate column, at
the rate certified by the city council, at
the same time the territorial and coun-
~ taxes are extended, and the whole
taxes Shall be carried into a column of
aggregates, and the whole taxes in
Guiding the general tax of the cities of
the hrst and second class shall be
collected by the county collector at the
times and in the manner provided bv
law for collecting territorial and coun-
" taxes, and the warrant to the coun-
ty collector shall include such CITY
taxes, and confer on him the same
powers respecting the collection of
taxes and the sale of delinquent prop
erty as are conferred respecting the
collection of territorial and county
taxes. Provided, the city council may
by ordinance provide that the county
collector shall receive the REGENTS of
such persons as may be named in the
ordnance in lieu of such city tax, and
the said collector is hereby a1Ithor
lzed to issue his receipt for said CITY
tax upon receiving the receipts pro-
weed Tor in such ordinance.
Sect. 6.-The county collector of any
county IN which there is situated a
CITY Oh the first or second class, in
each year, and before the time an
pointed for receiving or collecting III,
taxes OF the year, shall give to each
city Oh the first or second class, a bond
IN such sum as the city council NAV
require, but MOI exceeding double the
amount of the city tax for the wear
Win at least two sureties, conditioned
Tor the faithful performance of his
duties as collector of the city tax. and
the pond and sureties shall be subject
~ me approVal OF the mayor or city
council of said city.
Sec. Z. 1t shall be the duty of tho
county collector to pay to the treasurer
OIL each city of the first or second class.
III MS county, On the first day of Oc
topef In each year, and on the first day
Oh each succeeding month until final
settlement, all moneys in his hands
Collected for city taxes, and on or be-
lore the first day of March in each
year. 70 make a final settlement with
tie city treasurer respecting the city
taxes, and pay over all moneys then
due the city. The city treasurer SHAH
give SAID collector duplicate receipts
LOT each payment, and the collector
shaH give one to the city auditor. and
the other shall be an acuuittance to
MIN in settling with the county treas
urer, to the extent of the payment
shown
Sec. s. Each city of the first class
snau pay to the county in which it is
situated one-half of one per cent and
each city of the second class shall nav
TO the county 1 per cent, and such
payments shall be in full for the SER
wees and compensation of the county
! assessor and collector in assessing col
lectlng and paying over the city tax
and cities of the third class. and in
corporated towns and villages shall
pay per cent on the taxes collected
III such city. town or village in full
for the services and CONDENSATION of
the county assessor in assessing the
tax and preparing the copy of the
assessment roll as provided in section
OF TINS act and the assessor and COL
Iector shall have no claim against tho
city thereof. '--e
Sec. 3. The Office of assessor for eaen
Incorporated city, town and village.
and the office of collector in each city
OF the first or second class is hereby
abolished, and special taxes and as
sessments in such cities of the first or
second class shall be collected by the
respective city treasurers, and such
special taxes and assessments shall be
levied and collected as provided NV
law and the ordinances of the city, but
Tor the purpose of levying and col
lecting special taxes in said cities. the
city council may equalize the ASSESS.
ment In the manner provided by law.
Sec. TO- In cities of the third class
and in incorporated towns and villages
the general taxes of the city, town or
village shall be levied and collected
upon the assessment made by the
county assessor, in the manner now
or hereafter provided by law for such
levy and collection, and special taxes
shall be levied and collected in the
manner and form provided by law and
the ordinances of such city, town or
village.
1t will be seen from the provisions
OF the act of the legislature above
quoted, that in the assessing and col
iecting of taxes of incorporated cities
and towns, a complete change is made
both as to the manner of assessing and
as to the officers who are to perform