The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-02-28
THE SALT LAKE HERALD, FRIDAY. FEBRUARY rs. 1895

the county boards on the first Monday
in March. June and September, and the
second Monday of December. He is re-
CURED to deliver to the county clerk on
the third Monday in December the tde-
linquent tax list To the list the clerk
is to add the ten per cent. penalty, and
on or before the last Monday of Deem
Der the treasurer is to publish the list.
The publication must continue once a
week for three weeks in such news
paper as the county board may direct
sales of real property and redemptions.
The redemption period is fixed at three
years. Personal property on which taxes
are unpaid. is to be sold at auction after
the first Monday in February
INTEREST ON TAXES,
Interest on delinquent taxes at the rate
of L per cent per month must be col
lected.
If person removes from one county to
another, after being assessed on per-
sonal property, the treasurer of the coun-
ty in which he was assessed may sue
for the tax in the name of his county.
In case property, at tax sale, is pur-
chased by the county, 1t must be asses
sed the next year, but not sold again, and
when redeemed from such sale, the re-
dempGoner must pay the taxes levied
subsequent to the sale. When property
purchased by the county is not redeemed
within the time provided the county may
! sell it at public auction
The assessor, at the time of making
! the assessment, or before the second
Monday in July. must collect taxes on
! personal property at the rate of the pre-
vious year, when in his opinion the taxes
are not a lien upon real property Suff1-
cient 10 secure their payments II the
amount proves to be in excess OF the
levy for the year, the excess amount
must be refunded. If less than the proper
amount the balance must be collected.
The county treasurers must settle with
the state at any time. on demand OF the
ls.4-4 ~t,f 10 Monday
january and July without such demand
Every county treasurer who neglects to
appear at the offices of the state audi
tor and state treasurer at any time re
CURED to settle and make payment.
shall forfeit his salary for that quarter
The state auditor and state examiner
are authorized to examine the BOOKS OF
officers charged with the collection OF
state taxes, and the encouragement is
directed to prosecute delinquents, and
he may employ assistant counsel.
Errors in the assessment books may
| be corrected at any time before sales for
delinquent taxes.
No assessment shall be illegal on &C
count of informality, nor because 1t was
not completed within the time fixed by
Every assessor, county attorney and
county treasurer must make a settlement
on the first Monday of January with
| the county clerk of all transactions con-
nected with the revenue for the pre-
! yiouS year.
The county board may allow the as
SCISSOR of counties of the first class two
| deputies.
! property is not sold, suit may be brought
against the owner of such property for
! the tax.
When personal property is brought
into county after the second Monday
in July. and such property has not been
assessed for that year, it must be as
sessed the same as If it had been in that
county at the time of the regular assess
Iniunotions to collect tax are forbid
den except where the tax is illegal or
where the property is exempt. Where
| tax on license is deemed unlawful by a
party on whose property it is levied, or
| from whom it is demanded, he may pay
under protest and institute suit for the
repayment of the sum. And in case he
RECEIVERS judgment he shall also be en-
! titled to costs.
The act is to take effect upon approval