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or the certificate of sale is assigned, as herein provided, the moneys received on account of such redemption or assignment must be distributed as follows: the original taxes and forty per cent of interest and costs received must be apportioned to the state, county, city, town, school district, and other taxing district interested, in the proportion of their respective taxes, and the balance must be paid to the county. The county treasurer must keep an accurate account of all the moneys paid in redemption of property sold to the county, and for assignments of certificates of sale thereof, and must, on the first Monday of June in each year, make a detailed report, verified by his affidavit, of each account, year for year, to the state auditor, in such form as the state auditor may desire. Whenever the county receives from the county auditor any grant of property so sold for taxes, the same shall be recorded, at the request of the county auditor, free of charge by the county recorder, and shall be immediately reported by the county auditor to the board of county commissioners. ['96, pp. 460-1*. Delinquent taxes, etc., to be paid to boards of education as fast as collected, 1937.

2655. Real estate deeded to county to be sold at auction. Whenever the county has received a tax deed for any real estate sold for delinquent taxes, the board of county commissioners shall, during the month of May in each year, after giving the statutory notice, offer for sale at the front door of the county court house, at the time specified in the notice, all such real property not theretofore sold or redeemed. The county clerk is authorized to execute deeds therefor in the name of the county and attested by his seal, vesting in the purchaser all of the title of the state, of the county, and of each city, town, school, or other taxing district interested, in the real estate so sold. The money arising from such sale must be paid into the county treasury, and the treasurer must settle for the same as in the case of money received for redemption as provided in the next preceding section. The board of county commissioners may. at any time after the period of redemption has expired and before the property has been disposed of, permit the original owner or any person interested to redeem from any sale where the property has been sold to the county, but in no case for a sum less than the taxes, interest, and costs. ['96, p. 461.

May be sold at private sale, 2626. Assessment and sale, 2651.

COLLECTIONS BY ASSESSOR IN CERTAIN CASES.

2656. Seizure for taxes not due. Security. Sale. Sale. At the time of making the assessment, or at any time thereafter, the assessor may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed in case he has cause to believe that the owner of such personal property is likely to avoid payment of the tax by disposing of the property or by removal thereof from the county, unless such person gives security to pay the same when due. The provisions of sections twenty-six hundred and thirty-two to twenty-six hundred and thirty-seven inclusive apply to such seizure and sale. ['96, p. 461.

Assessment when owner likely to remove, 2516.

2657. Id. Amount collected. The assessor shall be governed, as to the amount of taxes to be by him collected on such personal property by the state, city, town, school, and county rate of the previous year. ['96, p. 461.

2658. Id. Excess collection. When the rate is fixed for the year in which such collection is made, then, if a sum in excess of the rate has been collected, such excess shall not be apportioned to the state, but the whole thereof shall remain in the county treasury and must be repaid by the county treasurer to the person from whom the collection was made or to his assignee on demand therefor. ['96, p. 461.

2659. Id. Deficiency. If a sum less than the rate fixed has been col

lected the deficiency must be collected as other taxes on personal property are collected. ['96, pp. 461-2.

Taxes on personal property, how collected, ?? 2631-37.

2660. Id. Settlement with county auditor. The assessor on the first Monday of each month must make a settlement with the county auditor and must pay into the county treasury all moneys collected by him for such taxes during the preceding month. ['96, p. 462.

2661. Id. Entry of payment. The assessor must note on the assessment book opposite the names of each person from whom taxes have been collected by him, the amount thereof. ['96, p. 462.

2662. Id. Auditor to certify excess, etc. As soon as the rate of taxation for the year is fixed, the county auditor must note, in connection with the entry made under the provisions of the preceding section, the amount of the excess or deficiency. ['96, p. 462.

CHAPTER 8.

SETTLEMENTS WITH STATE.

2663. County treasurers to settle with state treasurer, when. The treasurers of the respective counties must at any time, upon the order of the state auditor and state treasurer, settle with the state auditor and pay over to the state treasurer all moneys in their possession belonging to the state, and must, without such order, settle and pay over the moneys on the first Monday of January, April, July, October, November, and December, in each year. ['96, p. 462*.

2664. Id. Penalty for neglect. Every county treasurer who neglects or refuses to settle and make payment as herein required, forfeits his salary for that quarter; and the state auditor is required to withhold the same. ['96, p. 462*.

2665. County auditor reports to state auditor. The county auditor of each county, between the first and tenth days of each month in which the treasurer of his county is required to settle with the state auditor, must make, in triplicate, in such form as the state auditor may desire, a report showing specifically, the amount due the state from each particular source of revenue at the close of business of the last day of the preceding month. ['96, p. 462.

2666. Id. The county auditor must at once transmit by mail to the state auditor two copies of the report, and must deliver the other copy to the treasurer of his county. ['96, p. 462*.

2667. Id. Failure to transmit. Every county auditor who fails to make and transmit any report or statement required by this title, shall forfeit three months' salary, and the county commissioners must withhold such compensation. ['96, pp. 462-3*.

2668. Id. State auditor's duty relating thereto. The state auditor. must after the county treasurer has made settlement and payment, enter upon each copy of the county auditor's report received by him a statement showing the amount of money by the county treasurer paid into the state treasury; and must then return one copy of the report to the county auditor who must file the same. ['96, p. 463*.

2669. Id. County auditor's entries. The county auditor must then make the proper entries in his account with the treasurer. ['96, p. 463.

mused chap 73 1899

Repoldid chap 73

1899

Repealed clisp 73

1899

CHAPTER 9.

MISCELLANEOUS PROVISIONS.

2670. Examination of books by state. The state auditor as well as any member of the state board of examiners, or any person designated by said board, may examine the books of any officer charged with the collection and receipt of state taxes. ['96, p. 463*.

2671. Id. Action for fraud or neglect. If on examination it is found that any officer has been guilty of defrauding the state of revenue or has neglected or refused to perform any duty relating to revenue, the state auditor may direct the attorney general to prosecute the delinquent. ['96, p. 463*.

2672. Id. Counsel to assist. The state board of examiners may employ counsel to assist in such prosecution, and the expenses must be paid out of the state treasury. ['96, p. 463*.

2673. Assessor may correct errors before sale. Omissions, errors, or defects in form in the assessment book when it can be ascertained therefrom what was intended, may, with the consent of the county attorney, be supplied or corrected by the assessor at any time prior to the sale for delinquent taxes and after the original assessment was made. ['96, p. 463.

Informality not fatal, 2677.

2674. Id. Republication. When the omission, error, or defect has been carried into a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication. ['96, p. 463.

2675. Id. The publication must be made in the same manner as the original publication, for not less than one week. ['96, p. 463.

2676. Use of abbreviations. In the assessment of land or the advertisement and sale thereof for taxes, initial letters, abbreviations, and figures may be used to designate the township, range, section, or parts of section. ['96, p. 464.

2677. Informality or delay does not invalidate tax. No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the same was not completed within the time required by law. ['96, p. 464.

2678. Penalties, to whom paid. The fines, forfeitures, and penalties incurred by violation of any of the provisions of this title must be paid into the treasury for the use of the county where the person against whom the recovery is had, resides. ['96, p. 464.

2679. County officers to settle with auditor. Every assessor, county attorney, and county treasurer must annually, on the first Monday in January, make a settlement with the county auditor of all transactions connected with the revenue for the previous year, and every county treasurer, on the expiration of his office, must make such settlement. ['96, p. 464.

2680. Civil action for certain taxes. The state auditor may, at any time after a delinquent list has been delivered to the county treasurer, direct such treasurer not to proceed in the collection of any tax on the said list amounting to three hundred dollars or more, further than to offer for sale but once any property upon which such tax is a lien. Upon such direction, the county treasurer, after offering the property for sale once, and there being no purchaser in this state, must make out and deliver to the state auditor a certified copy of the entries upon the delinquent list relative to such tax; and the county treasurer, or state auditor in case the county treasurer refuses or neglects for fifteen days after being directed to bring suit for collection by the state auditor, may proceed by civil action in

the proper court in the name of the state to collect such tax and costs.

['96, p.

464.

2681. Id. Complaint. In such action, a complaint in the following form, is sufficient:

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The plaintiff avers that defendant is indebted to plaintiff in the sum of $state, city, town, school, and county taxes for the fiscal year 189-—, and interest and cost of collection to date.

The plaintiff demands judgment for said several sums and for costs of suit, and prays that a writ of attachment may issue in form as prescribed by law. (Signed by the county treasurer or state auditor, or his attorney.)

464-5*.

['96, pp. 2682. Id. Proceedings. On the filing of such complaint the clerk must issue a summons and a writ of attachment prayed for, and such proceedings shall be had thereunder as under writs of attachment issued in civil actions. If, in such action, the plaintiff recovers judgment, there shall be included in such judgment an attorney's fee of ten per cent on the amount of the judgment. In such action, a certified copy mentioned in section twenty-six hundred and eighty, made by the treasurer and delivered to the state auditor, is prima facie evidence that the person against whose property the tax was levied is indebted to the state of Utah in the amount of such tax, interest, and costs. In case of payment, after suit as above mentioned shall have been commenced or after the recovery of judgment, such payment must be made to the county treasurer of the county in which such taxes are due, whereupon the treasurer, after distributing to the several funds of the county the portions belonging to them and paying to the state auditor or his attorney, the portion received as attorney's fee and other costs, must pay the remainder to the state treasurer at the times and in the manner prescribed by law for the payment of other state taxes. ['96, p. 465*.

2683. Injunction to restrain collection of tax. No injunction shall be granted by any court or judge to restrain the collection of any tax or any part thereof, nor to restrain the sale of any property for the non-payment of the tax, except where the tax, or some part thereof sought to be enjoined, is illegal, or is not authorized by law, or the property is exempt from taxation. If the payment

of a part of a tax is sought to be enjoined, the other part must be paid or tendered before action can be commenced. ['96, p. 465.

No act or assessment is illegal on account of informality, etc., ?? 2673, 2677.

Property owners may resort to equity to enjoin

the collection of a special tax under a void assessment. Armstrong v. Ogden City, 12 U. 476; 43 P. 119.

2684. Payments under protest. Action. In all cases of levy of taxes, licenses, or other demands for public revenue which is deemed unlawful by the party whose property is thus taxed, or from whom such tax or license is demanded or enforced, such property may pay under protest such tax or license, or any part thereof deemed unlawful, to the officers designated and authorized by law to collect the same, and thereupon the party so paying or his legal representative may bring an action in any court of competent jurisdiction against the officer to whom said tax or license was paid or against the county or municipality on whose behalf the same was collected, to recover said tax or license or any portion thereof paid under protest. ['96, p. 466.

Taxes having been paid after levy and under protest can be recovered where the tax was unlawful. S. L. C. Nat. Bank v. Golding, 2 U. 1.

2685. Id. Judgment for plaintiff. Repayment. In case it be deter

mined in such action that said tax or license, or any portion thereof so paid under protest, was unlawfully collected, judgment for recovery thereof and lawful interest thereon, together with cost of action, shall be entered in favor of the plaintiff, and upon being presented with a duly authenticated copy of such judgment, the proper officer or officers of the county or municipality whose officers collected or received such tax shall audit and allow such judgment, and cause a warrant to be drawn on the treasury of that county or municipality for the amount recovered by said judgment in favor of the legal holder thereof; which warrant shall be paid in preference to warrants of any other class drawn on such treasury. ['96, p. 466.

Payment of judgment against county, 534. Refunding of taxes illegally collected, etc., 2642.

2686. Remedy herein provided supersedes others. The remedy hereby provided shall supersede the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes or licenses alleged to be irregularly levied or demanded, except in unusual cases where the remedy hereby provided is deemed by the court to be inadequate. ['96, p. 466.

CHAPTER 10.

CITY AND TOWN TAXES.

Assessments for the

2687. Assessment made by county assessor. taxes of each incorporated city and town in this state shall be made by the county assessor of the county in which such incorporated city or town is situated, at the same time that assessments for state and county taxes are made, and the list of the property in each incorporated city and town in his county, and the valuation thereof shall be so made by the county assessor that the property in each and the valuation thereof can be separately shown. ['92, p. 74*.

Assessment and collection of city and other taxes, ? 2565.

2688. Assessor's statement. Copy of assessment rolls, when furnished. On or before the first Monday of June in each year the county assessor of each county in which there is situated any incorporated city or town, shall deliver to the clerk or recorder of each city and to the clerk or president of the board of trustees of each town, a statement showing the aggregate valuation of all the taxable property in such city or town; and shall deliver to the recorder of each city of the third class and to the clerk of each town a copy of that part of the assessment roll containing the assessment of property in each such city or town, respectively, which shall be used as the basis for general municipal taxes therein until the next county assessment is made. ['92, p. 74*.

2689. Rate, when fixed. Levy. Certification. The city council of each city and the board of trustees of each town shall, on or before the first Monday of July in each year, determine the rate of the general city or town tax, levy the same, and in the cases of cities of the first and of the second class shall certify the rate and levy to the county auditor of the county in which such city is situate. ['92, p. 74*.

2690. Equalization of taxes. The county commissioners of each county, as a board of equalization, shall equalize the assessment roll of the whole county, including the assessment for general taxes of cities of the first and of the second class situated in the county, at the times and in the manner provided by law for equalizing assessments for state and county taxes. The city councils of cities of the third class and the boards of trustees of towns shall meet as boards for the equalization of the assessment of property within their respective cities or towns, so far as concerns their general municipal taxes, on the first Monday in

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