The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-08-19
Given Out By the Attorney-Gen-
eraI Yesterday.
AN INCREASE IN TAXES
1T is NOT CONFINED TO STATE PUR-
POSES.
Valuation Fixed By the Board is the
Basis of All Taxation-A Great
Amount of Additional Work Will
Be Necessary-Validity of sheriff
Deed.

Attorney General Bishop yesterday rem
dered a very important opinion concern
ing the effect of the action of the state
board of equalization in increasing the
rate of taxation in several counties.
There was some question as to whether
the raise increases the assessment for
other than state purposes. To this the
attorney general replies in the affirma-
tive. The opinion is as follows:
To the Honorable State Board of Euuali-
cation:
Gentlemen-I have before me your
favor of August L, in Which you ask TO
be advised upon the following: This
board has been asked whether any raise
ordered by it upon property as assessed
by the county assessor increases the as
sessment for both state and county pur-
poses, or for state purposes only
Without attempting any elaborate dis
cussion OF the reasons for the conclusions
reached. | beg to say L am Of opinion
that when the state board shall have
changed the assessment made by the
county assessor, either by raising or low
ering the same, the valuation resulting
from said change shall be taken as q,
basis of taxation for all purposes, in
Guiding state, county, city, town, school
and road district or lesser taxing district
in the county in which said property is
situated. I have the honor TO be,
Your obedient servant,
A. c. BISHOP,
Attorney General.
The immediate effect of this will be
that officials in counties affected will
have an immense amount OF extra work
in rearranging the rolls. Assessor Lynch
started in yesterday and the auditor VIII
also have more than he can conveniently
attend to during the next few weeks.
SHERIFFS' DEEDS.
The attorney general also rendered an
opinion concerning the validity of a
sheriff's deed in certain cases. The opdn-
ion was directed to the state board of
land commissioners, and is as follows:
Commissioners:
Gentlemen-I have before me your
favor of the Sth inst, with certain en-
closures, showing that a writ of attach
ment has been levied upon the interest
of Albert ThoreSen in certain real estate
heretofore purchased by him from the
University of Utah and upon which he
has paid the sum of $685. 70, as a part OF
the purchase price thereof, under a con-
tract which he holds with the University
of Utah commissioners there being an I'M
paid portion of the purchase price. Assum-
ing that his said interest will be sold I'M
der said writ of attachment. you ask to
be advised whether the board OF land
commissioners can legally recognize a
sheriffs deed to this land as transferring
Thor1nsen's interest, and upon the re-
ceipt of the unpaid installments of the
purchase price will the land board issue
a deed to said land to the holder of the
sherif's deed? 1 am of opinion that. IT
will be the duty of the board to recognize
the sherlff's deed, if the proceedings I'M
de4. which it was obtained were regular
and legal, the same as that OF a volun-
tary assignment by Thoreson. As to his
right to sell and assign whatever interest
he may have had in said land, there can
be no question If he has the right vol
UNFAIRLY to transfer his interest by deed
OF assignment there can be no question
as to the judicial proceedings having the
effect to transfer his interest as IN other
ordinary judicial sales. L have the honor
10 be. Your obetlient servant,
A. C. BISHOP,
Attorney General.