HomeMy WebLinkAbout111 of 1918 - Amending Special Tax Ordinance ROLL CALL
VOTING AYE NAY
-- Salt Lake City,Utah, .00.0 0110 QT , ,1918.
Vi
Crabbe
I move that the ordinance be passed.
Green
Neslen
Scheid
Mr. Chairman iL
.
Result J
AN ORDINANCE
L.11 Ordirtince i .00iin )ections 1166 to 1177, both
inclusive, in Chapter 54, aeviaed Ordinances' of ..)alt Lake
City of 1913, relating to s2eci0l taxes -nd encting in lieu
thereof certain section to be known as ections 1166, 1167,
1168, 1169, 1170, 1171, 117a, 1173, 1174, 1175, 1176, 1177,
1178, 1179, 1180, 1181, 11o2, 1180, 1184, 1185, 1188, 1187,
1188 6.ma 1189:4411110
Be it ordained by the board of Jorflmissioners of
Jalt Lake City, Utah:
'.5,]CTION 1: Th,A sections 1166 and 1173 ,s amended
by an ordinance passed by the board of Cmmaissiono'fa, Huron
28th, 1917,, and Sections 1167, 1168, 1169, 1170, 1171, 1172,
1174, 1175, 1176 and 1177, .devised 0,:dinance0 of Luke
City of 1913, be and the same are hereby repealed.
SECTION 2: There are hereby enacted certain sections
to be known as sections 1166, 1107, 1168, 1169, 1170, 1171,
1172„ 1170, 1174, 1175, 1176, 1177, 1178, 1179, 1180, 1181,
1182, 1186; 1184, 1185, 1186, 1187, 1188 &q,toil 1189,4,in Chapter
54, Revised. Ordinances of Cult Lake City of 1916, in relation
to apecial taxes, as follows, to-wit:
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SECTION 1166: D LINQt11dNT Ii iT dIOD OS Of OF SUIT.
Within 10 days after the date of deli.nrluency as fixed in the
levy and notice of tax the city trea;nrer shell proceed to
make up a list of all property upon which the special tax
remains due e-end. unpaid and upon completion thereof sh_a.11
give notice by publiction in some newspaper having general
circulation in the city, a ly for Tull period of 10 days,
and by mailing a copy of notice to the owner of record of
each piece of ,property upon which such tax is delinquent. Said j
delinquent list shall contain P. description of the property
delinquent according to lots, blocks or parcels, together
with I;he owner's name as of record, with the amount of taxes
due on each separate parcel, exclusive of costs. The entire
delinquent list specified above shall be printed, together
with notice in ub trntially the following form:
NOTICE OF FOESO .OSIES OP _2. oioi '_?.x LI!SPS.
Notice is hereby given that special taxes for
(here insert briefly purpose of the tax) are due and unpaid
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in amounts and upon the lands set forth and described in the
delinquent list hereto attached and unless said taxes and in-
terest, together with the cost of nublicc:.tion are -laid on or
before the day of__ (here fix the day at least
sixty days from the date of delinquency), suit will be
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brought in the District Court of the Third Judicial District
to foreclose the lien for such special assessment anon the
property described and for sale o:f the same in payment of
said taxes, interest, cost of advertising, costs of suit and
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e„penses of sale.
Dated this day of
Notice given by mailing shall be in dorm substant-
ially as above indicated, giving a description of the oener`s
1 property, top'other with the amount of taxes and interest due
thereon, exclusive of costs.
SECTION lid?. C037.' . The city . -treasurer shall tax
against each parcel of land advertised as delinquent the sum
1 of twenty-five cents, as the cost of :adversisint the heli.n-
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1 quenoy and shall after the first uaulication in all instances
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of payment or redemption collacl, such amount in addition to
I the tax.
ditdfION 11db. CJ_.li.„Ji'?CIPG Of •tUIt'. The city treasurer
shall, immediately after the e...opiration of the time specified
in said notice when suit iu to be brought, fora..rh. to the city
iattorney the delinquent list made by him as y;rovieed in Jection
1166 with notation thereon shouting each parcel of land upon
which such tax remains due anti an fid, and it shall be the duty
of the city attorney to forthwith commence action on behalf of 1
the city, and prosecute the same with due diligence,for the
foreclosure of said special tax lien, . rovidod herein. Upon
the commencement of sued action the city attorney shall file
for record with the county recorder a lie penc_ens.
3hb`.HIOF 1169. dO .+di:3t _ii Or' iei:d. The city aS
plaintiff shall foreclose in the eroper court all special tax
liens in the same manner ant- subject to the ,mane cord.iti.ons
as provided by law ;for the .to 'ec_oeure of :iort a.;.s, e ,fit a.
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way be herein other, se y,ro,/ided. Ib e i o, taa code of
cvil proceeuze in ._ o
ill
shall be followed. All owners and clai.rncnte Aso far .'s can
reasonably be ascertained shall be made defendants, and all un-
known owners and cla.i.mants may be oroumht into the case by
publication of summons. Upon sale being ordered the court shall
direct the city treasurer of balt Take City to conduct said sole
and issue certificate of sale, and unon exp ir_.ti.on of the re-
I' demntion period to issue deed to the person entitled.
The-rroceoc+urc rrovided for herein shall an_:ly toy
Tacit soles for delinquent scecial taxes where dead has not pass-P
sd to tha puxo s well aP to =u`nre ..wle:i for dolin;ne❑L
y
(, -e -al taxes.- 1
SECTION 1170. zu2nE 01' In case of sale of
any land for special tax the city treasurer shall add to the
amount of the taxes, accrued interest cost of advertising
the coats of suit which shall have accrued ur to the time of
sale. Where more than one parcel of land is included in any
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one action the costs of snit shall be divided in proportion to
the number of parcels of land involved.
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SECTION 1171. MINIMUM 7LL.d] 'dICE. Iri no coos shall
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land offered for sale under decree of forecle -are :Lo= si-ecial 1
assessment liens be cold for lens than the owount of special
assessments, accrued interest and costs.
:3ECT'ION 1172.. S:LE. Upon decree of foreclosure
being entered in any case the city treasurer shall irnaedi.-ote-
ly advertise in some newspaper having general circulation in
the city, daily for a period of 10 days, a notice of sale and
, date thereof, together with a list of the property to be sold
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which shall name the owner, briefly but definitely describe
the property, and state the amount of tax, accrued interest end!
Costs.
On the day a,-ed for the sale the city treasurer in
person, or b dep
uty,� y ut�p J, shall ape r at the hour end place named
the
in the notice ofs4le and shall offerAdelinquent real estate to
pay taxes, interest and cosh at public auction to the highest
responsible bidder for cash.
Such sale, if not concluded upon tre day advertised
may by the treasurer be continued from day to day and thereaftelr
in the same manner proceeded with and continued until concluded.
The treasurer shall issue certificates of sale to the
purchasers at said sale and make full report of his ;roceedings
to the court for confirmation.
SECTION 1176. LJ.E TO CITY. In case no bid, at
least equaling the amount of tax, interest and costs, on each.
separate parcel is received, as each separate parcel is offered
for sale such parcel of land shall be deemed hid in for Salt
Lake City and by the city treasurer sheds be cold to Saa"i_t
Lake City for the amount of the tax, interest . rid costs, end '
such sale shall have the same efiSet us if made to en individual.
All real estn.te sold to the city herein provided
shall be held by it in trust for the owners of warrants issued!
against the improvement extension on account of which the
special tax was levied.
The city may sell and assign the certificate of sale
upon payment to it of the amount mentioned in said certificate,
toTether with interest at the rate of 12% per annum from the i
date of eels to the date of such assi gnmc;nt.
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SECTION 1174. INTEREST. Interest at the rate of
8% per annum shall be charged on the special tax due from date
of delinquency until date of sale, and interest at the rate of
1% per month shall be charged on the full amount for which the
property was sold^from the date of sale.
SECTION 1176. REINSTATEMENT. At any time prior to the
entry of judgment of foreclosure the owner or any person inter-
ested may pay the amount of all unpaid installments past due ,
with interest up to the next installment date, and all accrued
costs, and thereupon be reinstated •or restored to the right
thereafter to pay any installments in the same manner as if de-
fault had not been suffered.
SECTION 1176. TAX SALE RECORD. The city treasurer
shall make a record of all sales of real property in a book to be
kept by him for that purpose, and shall file the same in hie
II office, therein describing the several parcels of real property'
sold by him under foreclosure, in the same order as that in
which said property was advertised for sale, stating in separate
columns, the property, the amount of the tax, interest and costs,
4nterest--and.-aoet s, how much and what part of each tract was
sold, to whom sold, date of sale and the day of redemption. At li
the end of each calendar year the book shall be endorsed "City
Treasurer's Special Tex Sale Record for the Year , _ _"a When-
ever, thereafter, any property so sold shell be redeemed the
fact of redemption shall be by the treasurer entered opposite
the property in the special tax sale record.
SECTION 1177. CERTIFICATE OF SALE. When real estate
is sold upon foreclosure of special tax liens the city treasurer
shall make out, sign, acknowledge and deliver to the purchaser,
a certificate of sale which shall recite the facts of. sale as
in the special tax sale record, and. whet payment has been made
therefor, and shall be substantially in the following form:
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N.
CITY nia,;,TSITTTR'S O'?_!ICE.
CEPTIFICLTE OF SIZE FC_:
THIS CERTIFIES, That on_ _day of in
pursuance of law, ordinance anc� iudmer.t of r(3reelosure-
in the Third Judicial District Court, I,
as City Trc corer and Collector of Special Taxes for Jalt
hake City, sold to
subject to rcdem Lion wrt in six months of u- te os : '.le. as
provided by low, the follocint;. proi)er•ty in S-.!.t Lake City
for delinquent special assessment a.wa:i.n�t property in the
name of
to-wit;
Description.
Pa.`e
Yronta.ge abl tin�.5d improve Pnt and to i d-e.•th of
feet back therefrom:
of Lot '--- Block Plat_ _ a -- --
Tax and Costs.
dd,mount of tax. .... ..
Interest to date o:C'��sa.le
Advertising
Court cost-
Certificate of s-o,le... .
Total tax, interest, costs at dc:to of sale.
Dated Salt nke City, Utah day of.__ �._.•
C'i.t 'rec urer °o ' 6f ecto- of
.tpeciel Taxes.
(Lcknowledgement in st_tutory form)
SECTION 1178. PUS. The city treasurer shall
collect a fee of f2.O0 for each certificate of sale issued, and
also a fee of : .00 for each deed of one description, and .1.00
additional for e`ch additional description, Which fees shall be I
covered in the city treasury. Provided where such certificate
or deed are issued to Oalt L::ke City, no fee shall be collected.:
SECTION 1179. CHPTIPIC°_'i'.: O` TO CITY. When
1 property is Bold to the city, the certificate of ;ale shall be
delivered to the city auditor, who shall keep the same es part
the files of
I of„his office.
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SECTION 1180. RE�EITTION. '?eal estate sold under l
foreclossre of lien for special taxes may be redeemed by .any
person interested therein at one yea
any time within r
2xr9t��isx after
date of sale thereof, by sugh person paying into the city
treasury for the use of the purchaser or his legal representa-
tive, the amount paid by such purchaser, and all costs and ex-
penses, sled all taxes that have accrued thereon and which have
been paid by the purchaser after his purchase to the time of i
redemption, together with interest at the rate of one percent
•per month on the whole thereof from the date of sale to the date of redemption, together with the sum of ecventy-five cents-
for the redemption certificate End satisfaction of judgment.
In other respects redemption shall be as provided by law.
SECTION 1181. Ce2TIFIC.LTF OF "Y -: TIOiN. The city
treasurer shall, when any property is redeemed, make the prover
entry in the special tax sale record filed in his office, and
issue a certificate of redemption, which certiti.csto shall be
by him acknowledged, and which said entry and said certificate
shall be prima facie evidence of such redemption. .
The city treasurer shall upon issuance of said cer-
tificate of redemption and the payment of the fee provided there-
for, enter satisfaction of judgment as to the property redeemed
in the judgment docket Of the district court.
SECTION 1182. NOTICE OF REDEMPTION. In all cases
where property sold to Salt Lake City is redeemed, the city
treasurer shall issue the formal notice of such redemption in
writing and file the same with the City .ucaitor, who shall
attach snob notice to the corresponding certitricate of sale on
file in his office and endorse on the filing face of such cer-
tificate in red ink, the wor&"Redeemed", and the OJete of re-
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demption.
SECTION 1183. DE-D. If any property sold as afore-
said be not redeemed within the time and in the manner in this
chapter provided, the city treasurer shall on presentation of
the certificate of sale make and acknowledge a deed conveying
the property therein beecri_bod to the purchaser, his assigns,
or heirs as the case may be. If any person shall be entitled
to receive deeds for more than one parcel of property he may
have the whole included in one deed, but each parcel shall be
separately described. Deeds issued in pursuance of the pro-
visions of this chapter shall recite substantially the amount
of the special tax for which the property sold, the particular
purpose of the special tax levied, the year in which the levy
was nude, the day and year of sale, the amount .ror which the
real estate was sold, a description of the property sold, in
accordance with. the certificate of sale, the name of the pur-
chaser or the purchaser's assignee, and shall. be executed end
•c,ci:nowledged by the city treasurer under the direction of the
court. The city treasurer shall keep on file in his of:N oe a
such
record of all 1txx deeds issued by him which shell be a fac-
simile copy of the deeds so issued and which shall se indexed
special
in the name of the party whose property was sold tor,.taxes and
to whom was
also in the name of the narty.WITxxxxejxkxxxxxxiax deed..i.ssued.
SEC'PION 1184. In the forec?_„core suit herein pro-
vided for, the city may join the owners and sl.ei__:-nits of -11 de-
linquent property included within the same improvement extension.
SECTION 1185. _- DEl TIOi1 OFTE? P'T!TT. Property sold
for special tuxes and deemed bid in by halt Lake City which
shall not have been redeemed within the redemption period, but
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shall have been conveyed to s{aid city bytreasurer's the city
deed, may by the Board of Commissioners be conveyed to the hold-
er of any special tax warrant issued against the extension for
which such special tax was levied, upon presentation and deliv-
ery to the city treasurer of said warrant, said property to be
conveyed for not less than the amount of taxes, interest and
costs as herein provided.
Any such property not otherwise di -poked of riley be
redeemed by the owner against whom the tax was levied, his heis,
representatives or assigns, or may be sold to any other person
upon petition therefor addressed_ t o the T - e hoard of Commissioners
and upon such terms as the hoard of Commissioners mop determine.
SECTION 1186. PIJND. All money received by the city
treasurer byby reason Qf sale or rederiu tion -et property as pro-
vided in this obs_ate,' eh:l.l. be used for the following pur.•oses
and no other: to pay costs of suit a.nd of asi c, sufficient to
redeem and pay special tax warrants issued for the public im-
provement, on account of whi:`_ c!,id tc.x_ wee levied, _toefi},or i
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with interest, gild he balance shall be paid to the persons
entitled thereto.
:SECTION 1187. No property owner shall he permitted
to defeat any assessment lien for any reason whatsoever unless
such lien is void, without paying his assessment lien in full.
SECTION 1188. T'OLCICE TO Oyt? E. at least 10 days
before the redemption period expires the city treasurer shall
giveonotice by mailing to the record owner of any property sold
Inc►-or rae-1-eoueaprcaceedingfi, of the date when the redemption
period expires and that unless such property is redeemed before
such expiration date, vrill issue,to the purche.ser as provided
( by law.
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SECTION 1189. Real estate heretofore sold for special
taxes may be redeemed by any person interested therein at any
time within one year after the effective date of this ordinance,
unless the redemption period in effect at the time of such sale
shall expire prior to one year from the effective date of this
ordinance, in which case the redemption must be made before the
expiration of such period.
-The City Treasurer shall give notice at least thirty
days before the expiration of such redemption_ eriod to the
recur-owner of any such property, which notice shall set. out
the-alai/At- of taxes, :interest and costa compute& to-the d-ate,
of such notice,- together with the date elf_expiration of ro-
domption period,-and shall notify eeid owner that raped will.
issue to the purchaser-nen the expiration of paid period tint-
less-sa-i-d property-la redeemed y rtae t1,ereto-.
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SECTION 1190. The assessment lien shall be
satisfied out of the property subject to the lien, provided,
koWeverj- :that where that method is inadequate the city may
bring action to obtain personal judgment against the legal
or equitable owner, or both, and such jud7ment may be j
satisfied es other personal judments are satisfied. The
bringing of such action and the obtai$ngof judgment shall,
not release the assessment lien unless end until; such per-
sonal judgment is satisfied.
. SECTION 3. This ordinande`shall take .effect'thirty,-
one days after its passage.
Passed by the Board of Commissioners of 3a1t-Lake
City, Utah, April 24, , 1919.
Mayor.
(i7
City Reorder.
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