The Sun. [volume] (Price, Utah) 1915-1932, 1917-11-16
RULES LAID DOWN
BY THE STATE
BOARD
TWENTY-SEvEN FOR GUIDANCE
Oh AssESsORS.
RcCCnt Carbon County Tax Cases RE-
sponsiblc For Greater Activity ON
the Part OF Equall,crs-whcthcr
the County Officials VIII Follow
Them Remains to H. seen Later.

mtutN Whttn reached thtiI most acute
pass recently In the Carbon county
coal cases. the state board Of cquaii-
zation has adopted uniform rules to-
be followed by county boards Of equal
lzatiun and county assessors In MAX
ing lcyivs The new regulations will
take effect In 1918. Rigid compliance
with the rules will be- insisted upon
and this. II IL expected. may make
marked differences In the icyics In
some counties.
Lack Of Standardization 81 assess.
ment methods brought about the Car
bon county case. which went before
tn" state supreme court for adjust
mcnt State officials claimed that
the county officials had failed To- az.
sess the mining properties correctly.
The latter coutendCd that under their
method of assessment the returns
were even greater than they would be-
II the states methods were adopted.
The laying down OF definite rules ~
expected 60 obvlntc all such trouble
In 1915 and thereafter
Tho state board stipuiat,s that
county boards OF equalization shall
compare assessments ut different
classes OF property and. wherever In.
cquaiiticH are found. proceed Co make
an adjustment 20 that each taxpayer
will pay his fair share. There are
twenty.Eevon rules.
Firn-For the purpose of assessing
and cqualizing the real estate shall be
divided into several classes M herein
after designated and each class shall
be entered on the assessment rolls un-
der the heading corresponding Co the
class hereinafter designated.
Sccond-ltcal estat. described ~
town and city lots shall be described
on the assessment rolls by lot. block
and plat or by metes and bounds
where lots have been Hub-diyided ~
the same appear Of record. but under
no circumstances should the acreage
be carried into the afrcage column.
Thlrd-Rcal estate acreage assessed
aS farm lands shall include all lands
susceptible OF farming, whether they
are cultivated or not. pasture land.
hay land. and In fact. all land oxclu-
sivc Of fruit land. mineral ana noun
tain and grazing land.
Fourth-ilcal estate asseE-vd al
fruit lands shall include only CONNER
cini orchards and not fruit trees on
the home lot OF the owner
Fifth--ltenl estate assessed 40 grn'
xinR lands shall include only mountain
lands which are used for grazing pur'
poses either Tor horses. cattle ur fui
sheep.
SlNth-Real estate assessed nr vast,
lands shall includ" such lands withir
a farm az are not used because thrN
are occupied by bitches. canals ri
roads. or because they are PRACTICABLE
vnlu"lrss FOR the reason that thry arr
too rocky 20 be- used ur are swamp
or 30 minoralixcd A. to be- uf littl'
value. These lands should bee ASSESS
ed az whatever value they actually
have. and by listing them the assessor
and county boards viii hc able To nc
count for all the land within their r.
spcctive counties,
Coal Land Segregated.
Sevcnth-Reni estate acreage other
wise nsssssed than a. farm. fruit -
grazing land shall include all Goa
lands purchased otherwise than From
the United States,
Eighth-All mineral lands. includ
ing coal lands which have been puT
chased from the United States, mus
! be- assessed under the column Mine
and Mining Claims Purchased Fror
! the United States"
Ninth-improvements IN real ~
; tate assessed as town and city lot
must be assessed In connection wit
real estate on which they are placed,
Tenth-Improveme on real 81
tate assessed as acreage must be ~
srssed In connection with the RED
estate ON which they are placed an
a short description must be- given,
Eleyenth--For the purpose OF as
sessing and equalizing, personal prop
erty shall be divided into the follow
ing classes and shall be- listed on IN
assessment rolls of the respectiv
counties under the respective heading
Z provided therefor;
Twelye-Horses and mules assesse
on range shall include an horses q
! mules except work animals and blood
ed animals,
Horses ana mules 9th
erwise assessed shall include an wnr
animals and blouded animals,
Cattle Assessments,
: Fnurteenth--Cattlc assessed on th
4 range shall include all cattle cNceI
y mich COWS and blooded stock.
Fifteenth-Cattle otherwise asses
r ed shall include milch COWS an
% bloodod stock
Il sixteenth Sheep or goats assesse
= on range snail include all sheep q
e goats except biooded stock
n Scventecnth-Shec or goats othei
70 wise assessed shall include on
blOoded stock,
n Eightcenth-All swine shall be al
q sesscd under the appropriate column
y whether common or hloodc'
n Nincteenth-Al of the assets
Is banks, except real estate, shall be a.
d scssed in the column headed Banks
Merchandise and tra'
fixtures shall include all the merChnl
j. lise owned by the taxpayer ana a
d trade fixtures used In or about h
ic store.
r Twenty First Machinery, tools, In
al plements and supplies shall inclu'
:, an Of the machinery, tools, impl
te ments and supplies of farmers as ~
sr as of manufacturers or other perso
Tor corporations using machinery