113 of 1970 - Amending Title 39, regarding special taxes for special improvement districts, to conform with the Ut VOTING Aye Nay Salt Lake City,Utah October 27 197 0
Barker . . . .
Catmull . . . , I move that the Ordinance be pd.
Harrison f/ 6
Mr. Chairman .
Result AN ORDINANCE
AN ORDINANCE AMENDING Title 39 of the Revised Ordinances of
Salt Lake City, Utah, 1965, relating to special taxes.
Be it ordained by the Board of Commissioners of Salt Lake City,
Utah:
SECTION 1. That Title 39 of the Revised Ordinances of Salt
Lake City, Utah, 1965, relating to special taxes, be, and the same
hereby is, amended to read as follows:
Chapter 1
CREATION OF SPECIAL IMPROVEMENTS
Sections:
39-1-1. Definitions.
39-1-2. Powers of board to make improvements
39-1-3. Power to create special improvement districts.
Assessments.
39-1-4. Notice of intention to create special improvement
district.
39-1-5. Form of notice of intention.
39-1-6. Protests by property owners. Hearings.
Sec. 39-1-1. Definitions. As used in this act:
(a) The term "board of commissioners" means the board of
commissioners of Salt Lake City, Utah.
(b) The terms "special improvement district" or "district"
mean a district created for the purpose of making improvements
under the provisions of this act.
(c) The term "assessment" means a special tax levied
against property within a special improvement district to pay
all or a portion of the costs of making improvements in the
district.
(d) The terms "bonds" or 'bpecial improvement bonds" mean
bonds issued under the provisions of this act payable from
assessments and out of the special improvement guaranty fund
established as provided in this act.
(e) The term "property" means real property or any interest
in real property.
(f) The term "contract price" means the amount payable to
one or more contractors for the making of improvements in a
special improvement district under contracts duly let to the
lowest responsible bidder or bidders as required by this act
including amounts payable for extra or additional work when
authorized by the board of commissioners or in accordance with
the terms of such contract or contracts less appropriate credit
for work deleted from the contract when authorized by the board
of commissioners or in accordance with the terms of such contract
or contracts.
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(g) The term "property price" means the purchase of con-
demnation price of property acquired in order to make improve-
ments in a special improvement district.
(h) The term "overhead costs" means the actual costs
incurred by a municipality in connection with a special improve-
ment district for engineering, appraisals, legal fees, fiscal
agent charges, inspection, publishing and mailing notices, levying
assessments, and all other incidental costs relating to such
district.
(i) The term "optional improvements" means improvements
in a special improvement district which may be conveniently
installed at the same time as other improvements in the district
and which the board of commissioners provides may be installed
at the option of the property owner on whose property or for
whose particular benefit the improvements are made, including
by way of example and not in limitation, private driveways,
irrigation ditches and water turnouts.
Sec. 39-1-2. Powers of board to make improvements. The
board of commissioners shall have power to make or cause to be
made any one or more or combination of the following improvements:
(a) To establish grades and lay out, establish, open, extend
and widen any street, sidewalk, alley or off-street parking
facility;
(b) To improve, repair, light, grade, pave, repave, curb,
gutter, sewer, drain, park and beautify any street, sidewalk,
alley or off-street parking facility;
(c) To construct, reconstruct, extend, maintain or repair
bridges, sidewalks, crosswalks, driveways, culverts, sewers, storm
sewers, drains, flood barriers and channels; and to construct,
reconstruct, extend, maintain or repair lines, facilities and
equipment (other than generating equipment) for street lighting
purposes;
(d) To plant or cause to be planted, set out, cultivate
and maintain lawns, shade trees or other landscaping;
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(e) To cover, fence, safeguard or enclose reservoirs, canals,
ditches and watercourses and to construct, reconstruct, extend,
maintain and repair waterworks, reservoirs, canals, ditches, pipes,
mains, hydrants and other water facilities for'the purpose of
supplying water for domestic and irrigation purposes or either,
regulating, controlling or distributing the same and regulating
and controlling water and watercourses leading into the city;
(f) To acquire, construct, reconstruct, extend, maintain
or repair parking lots or other facilities for the parking of
vehicles off streets;
(g) To acquire, construct, reconstruct, extend, maintain
or repair any of the improvements authorized in this section for
use in connection with an industrial or research park except that
this ordinance may not be used to pay the cost of buildings or
structures used for industry or research;
(h) To acquire, construct, reconstruct, extend, maintain
or repair parks and other recreational facilities;
(i) To remove any nonconforming existing improvements in
the areas to be improved;
(j) To construct, reconstruct, extend, maintain or repair
optional improvements;
(k) To acquire any property necessary or advisable in order
to make any of such improvements;
(1) To make any other improvements now or hereafter authorized
by any other law, the cost of which in whole or in part can pro-
perly be determined to be of particular benefit to a particular
area within the city; and
(m) To construct and install all such structures, equipment
and other items and to do all such other work as may be necessary
or appropriate to complete any of such improvements in a proper
manner.
This ordinance pursuant to Chapter 16 of Title 10, U.C.A.
1953, as amended, Utah Municipal Improvement District
Act. Said Act amends Section 10-7-26, U.C.A. 1953
and repeals Sections 10-7-28 and 10-7-34 through
10-7-64, U.C.A. 1953. For present provisions, see
Section 10-16-1, U.C.A. 1953, as amended, et seq.
Sec. 39-1-3. Power to create special improvement districts.
Assessments. To defray the cost and expense of such improvements,
or any of them, the board of commissioners may proceed, after
acquiring jurisdiction as provided by law, to create special
improvement districts, and to levy by ordinance special taxes and
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assessments upon the blocks, lots or parts thereof and pices of
ground fronting or abutting upon or adjacent to the street or
alley, thus in whole or in part opened, widened or improved, or
which may be affected or specially benefited by any such improve-
ments, to the full depth of such lots, parts of lots, or pieces
of ground; provided, that where any lot or piece of Bound is
of a greater depth than three hundred thirty feet back from the
street such assessment shall be levied upon such lots, or pieces
of ground, to a depth of three hundred thirty feet only; provided,
further, that an allowance may be made for corner lots, so that
they shall not be assessed at full rate on both streets; and
provided, further, that in case of assessment for sewer improve-
ment one hundred feet frontage, but not more, of any corner lot
abutting upon two or more streets may be exempted from assessment
where the sewer is constructed along more than one side of such
lot.
Powers of municipality, 10-16-4(2) , U.C.A. 1953, as
amended.
Areas which may be assessed, 10-16-16, U.C.A. 1953, as
amended.
Assessment to be equal and uniform, 10-16-16, U.C.A.
1953, as amended.
Sec. 39-1-4. Notice of intention to create special improve-
ment district. In all cases before making any of the improvements
or levying of any taxes for any local or special improvements,
the board of commissioners shall give notice of intention to make
such improvements, and to levy such tax, which notice shall
state the purpose for which taxes are to be levied, the boundaries
of the district to be affected or benefited by the improvements
and in a general way describe the improvements proposed to be
made, with the estimated cost as determined by the City Engineer,
and may designate one or several different kinds of service or
of materials or forms of construction. A notice of intention
shall be published in a newspaper having a general circulation in
the city once during each week for four successive weeks, the
last publication to be at least five days and not more than twenty
days prior to the time fixed in the notice as the last date for
filing of protest. In addition, not later than ten days after
publication of such notice, the notice shall be mailed, postage
prepaid (1) addressed to each owner of property to be assessed
within the special improvement district at the last-known address
of such owner using for such purpose the names and addresses
appearing on the last-completed real property assessment roles
of Salt Lake County, and (2) addressed to "owner" at the street
number of each piece of improved property to be assessed.
Notice of intention to create special improvement district,
10-16-5, U.C.A. 1953, as amended.
Sec. 39-1-5. Form of notice of intention. The notice of
intention shall be substantially in the following form:
NOTICE OF INTENTION
Notice is hereby given by the board of commissioners of
Salt Lake City, Utah, of the intention of said board of commissioners
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to create a special improvement district in order to make the
following described improvements, to-wit:
(here describe the improvements and specify the one or
several kirst of service or materials or forms of construction)
according to plans, profiles and specifications on file in the
office of the City Engineer and defray the abutters' portion of
the cost and expense thereof by special assessment upon the lots
and pieces of ground to be affected or benefited by such improve-
ments, to be assessed according to front feet (or square feet) ,
situated (here describe the district
by boundaries, and also give estimate of the total cost of improve-
ments and cost per front foot, or square foot) .
All protests or objections to such improvements or to the
carrying out of such intention must be in writing, signed by
the owners of the property affected or benefited, describing the
same, together with the number of front feet (or square feet)
and be filed with the City Recorder on or before the day
of , 19 The board of commissioners at its
first regular meeting thereafter, to-wit: the day of
, 19_, will consider the proposed levy, and hear
and consider such protests and objections to said improvements
as shall have been made.
By order of the board of commissioners of Salt Lake City,
Utah.
DATED
CITY RECORDER
Sec. 39-1-6. Protests by property owners. Hearings.
(1) Any person who is the owner of property to be assessed in
the special improvement district described in the notice of
intention shall have the right, within the time designated in the
notice, to file in writing a protest to the creation of the
special improvement district or making any other objections
relating thereto. The protest shall describe or otherwise iden-
tify the property owned by the person or persons making the
protest.
(2) At the first regularly scheduled meeting of the
board of commissioners of Salt Lake City, Utah, afterkhe tine
fixed in the notice of intention for filing of protest with
the City Recorder, the board shall in open and public session
consider all protests so filed and hear all objections relating
to the proposed special improvement district. Such hearing
may be adjourned from time to time to a fixed fuXture time and
place. After the hearing has been concluded and after all persons
desiring to be heard have been heard, the board of commissioners
shall consider the arguments put forth and the protests made and
may make such deletions and changes in the proposed improvements
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and in the area to be included in the special improvement district
as it may consider desirable or necessary to assure adequate
benefits to the property in the district but may not provide for
the making of any improvements not stated in the notice of inten-
tion nor for adding to the district any property not included
within the boundaries of the district unless a new notice of
intention is given and a new hearing held.
(3) After such consideration and determinatin, the board
of commissioners shall adopt a resolution either abandoning the
district or creating the district either as described in the
notice of intention or with deletions and changes made as above
authorized; provided, the board of commissioners shall abandon
the district and not create the same if the necessary number of
protests as hereinafter provided have been filed on or before the
time specified in the notice of intention for the filing of
protests after eliminating from such filed protests (i) protests
relating to property or relating to a type of improvement which has
been deleted from the district and (ii) protests which have been
withdrawn in writing prior to the conclusion of the hearing. For
purposes of this section, the necessary number of protests shall
mean the aggregate of the following:
(a) Protests representing two-thirds of the property to
be assessed in cases where an assessment is proposed to be made
according to frontage, or
(b) Protests representing two-thirds of the area of the
property to be assessed where an assessment is to be made according
to area, or
(c) Protests representing two-thirds of the assessed valua-
tion of the property to be assessed where an assessment is proposed
to be made according to assessed valuation.
If less than the necessary number of protests are filed by
the owners of the property to be assessed, the board of commis-
sioners shall have jurisdiction to create the special improvement
district and proceed with the making of the improvements.
(4) Any person who fails to file a protest within the time
specified or having filed withdraws such protest, shall be deemed
to have waived any objection to the creation of the district,
the making of the improvements and the inclusion of his property
in the district. Such waiver, however, shall not preclude his
right to object to the amount of the assessment at the hearing
for which provision is made in Section 39-3-4.
Property may not be taken for tax or special assessment
unless owner of property is given notice and opportunity
for hearing before competent and impartial tribunal.
Elkins v. Millard County Drainage District, 77 U. 303,
294 P. 307.
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Chapter 2
LETTING CONTRACTS FOR IMPROVEMENTS
Sections:
39-2-1. Notice to contractors.
39-2-2. Improvements included.
39-2-3. Letting of contracts.
39-2-4. Interim warrants.
Sec. 39-2-1. Notice to contractors. Before any special
tax for special improvements shall be levied, the board of
commissioners shall cause to be published a notice to contractors
calling for bids for the making of the improvement described
in the notice of intention. Said notice shall be published at
least one time in a newspaper having a general circulation in
the city at least fifteen days before the date specified for the
receipt of bids; provided, if by an inadvertence or oversight,
the notice is not published or is not published for a sufficient
period of time prior to the receipt of bids, the board of commis-
sioners may still proceed to let a contract for such improvements
if at the time specified for the receipt of bids it has received
not less than three sealed and bona fide bids from contractors.
The notice to contractors may be published simultaneously with
the notice of intention.
Where the assessment is to be levied for the cost of opening,
widening or extending streets or alleys, the purchase or con-
demnation price of the land shall be deemed the contract price
and notice to contractors dispensed with.
Contracting for improvements, 10-16-8, U.C.A. 1953,
as amended.
Bids, publication and notice, 10-16-8, U.C.A. 1953, as
as amended.
Improvements for which contracts need not be let, 10-16-8
(2) (3)(4) , U.C.A. 1953, as amended.
The city had jurisdiction of street opening proceedings
though part of purchase price of necessary lands
was paid by defraying cost of improvements without
without advertising for bids or letting contract.
Acord v. Salt Lake City, 73 U.542, 275 P. 1103.
Jurisdiction to construct special improvement once acquired
is not defeated by mere irregularities. Acord v.
Salt Lake City, supra.
Statute requiring city to advertise for bids and prepare
plans for improvements payable exclusively out of
general funds held inapplicable to improvements pay-
able exclusively out of revenues from improvements.
Barnes v. Lehi City, 74 U. 321, 279 P. 878.
Sec. 39-2-2. Improvements included. The board of commis-
sioners may include in any contract for work in any district
any one or more of the improvements specified in Section 39-1-1
of these ordinances and where any improvement in any extension
varies as to character, width, extent or otherwise, the board
of commissioners may assess the property fronting, abutting upon,
or adjacent to the street improved at varying rates in accordance
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with the character, width or extent of the improvement, upon that
portion of the street immediately abutting or adjacent to said
property.
Special taxes are for benefit of property owners and
not tax for general support of government. Whitcher
v. Bonneville Irrigation District, 69 U. 510, 256
P. 785.
Special taxes are levied on assumption that land owner
receives benefit for taxes which he is required to
pay. Whitcher v. Bonneville Irrigation District,
supra.
Sec. 39-2-3. Letting of contracts. The contract for the
making of such improvements shall be duly let by the board of
commissioners to the lowest responsible bidder for the kind of
service or material or form of construction which may be determined
upon by the board of commissioners after the opening of bids.
The board of commissioners shall in open session open, examine
and publicly declare bids and may reject any or all bids when
deemed for the public good and at such or a later meeting shall
reject all bids other than the lowest and best bid of a respon-
sible bidder. If the price bid by the lowest and best responsible
bidder exceeds the estimated cost as determined by the City
Engineer, the board of commissioners may nevertheless award a
constract for the price so bid. The board of commissioners may
in any case refuse to award a contract and may obtain new bids
after giving a new notice to contractors and may determine to
abandon the district or not to make some of the improvements
proposed to be made.
Sec. 39-2-4. Interim warrants. (1) The board of commis-
sioners, from time to time as work proceeds in a special improvement
district, may issue interim warrants against the district (a)
for not to exceed ninety percent in value of the work theretofore
done upon estimates of the City Engineer, and (b) where improve-
ments in the district require the acquisition of property, for
not to exceed the property price.
(2) Such warrants shall bear interest at the rate of six
percent per annum from the date of issue until fifteen days after
the levy of assessment. Said interim warrants and the interest
thereon shall be taken up and paid by the special improvement
warrants or special improvement bonds issued upon levy of assess-
ment after completion of the work.
Provision for the delivery to the contractor of interim
warrants is constitutional. Blair v. Montrose,
59 U. 398, 199 P. 667.
If levy of special tax for sewer is illegal, city is
liable for payment of outstanding warrants issued
for such improvement. Ryberg v. Lundstrom, 70 U.
517, 261 P. 453.
Interim warrants, 10-16-10, U.C.A. 1953, as amended.
Issuance to contractors, 10-16-10, U.C.A. 1953, as amended.
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Chapter 3
EQUALIZATION OF LEVY
Sections:
39-3-1. Assessment list - Board of Equalization and Review.
39-3-2. Notice of hearing.
39-3-3. Meetings of board.
Sec. 39-3-1. Assessment list - Board of Equalization and
Review. Before an assessment is levied and whenever the City
Engineer shall issue a certificate covering a portion or all of
the work completed in any improvement district, he shall send a
copy of said certificate, together with a plat of the property
benefited specially by any improvement to the City Treasurer;
and, immediately upon receipt thereof, the Treasurer shall make
an accurate list of said property specially benefited, and,
upon completion of said assessment list, shall file a copy with
the City Recorder, who shall thereupon notify the board of
commissioners that said list has been completed. The board of
commissioners shall thereupon appoint a board of equalization
and review consisting of three or more of its members and give
public notice of the completion of the assessment list and of
the time and place of the holding of the public hearings relating
to the proposed assessments.
Sec. 39-3-2. Notice of hearing. The City Recorder shall
publish said notice in a newspaper of general circulation published
in the city at least one time. The first publication shall be
at least twenty and not more than thirty-five days prior to the
date the board will begin its hearings. In addition, not later
than ten days after the first publication, the notice shall be
mailed, postage prepaid, (a) to each owner of the property to
be assessed within the special improvement district at the last-
known address of such owner using for said purpose the name
and address appearing on the last completed property assessment
roles of Salt Lake County, and (b) to the "owner" at the street
number of each piece of improved property to be assessed.
Sec. 39-3-3. Meetings of board. (1) The board of
equalization and review shall convene at the time and place
specified in the notice. Hearings shall be held on not less
than three consecutive days for at least one hour between 9:00
a.m. and 9:00 p.m. as specified in the notice. The hearings
may be adjourned or recessed from time to time to a specific
place and a specific hour and day until the work of the board
shall have been completed. At each hearing the board shall hear
arguments from any person who believes himself to be aggrieved,
including arguments relating to the benefits accruing to any
tract, block, lot or parcel of property in the district or
relating to the amount of the proposed assessment against any
such tract, block, lot or parcel.
After the hearings have been completed, the board
shall consider all facts and arguments presented and shall make
such corrections in any proposed assessment as it may consider
just and equitable. Such corrections may eliminate one or
more pieces of property or may increase or decrease the amount
of the assessment proposed to be levied against any piece of
property. In the event the corrections result in an increase
of any proposed assessment, before approving the corrected
assessment list, the board shall cause to be mailed to each
owner of property whose assessment is to be increased a notice
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stating that the assessment will be increased, the amount of
the proposed new assessment, that a hearing will be held at which
the owner may appear and make any objections to the increase
and the time and place of the hearing. The notice shall be
mailed to the last known address of the owner using for such
purpose the names and addresses appearing on the last completed
real property assessment rolls of the county where the affected
property is located and in addition a copy of such notice shall
be addressed to "owner" and shall be so mailed addressed to
the street number of each piece of improved property to be
affected by the increased assessment. The notice shall be
mailed at least fifteen days prior to the date stated in the
notice for the holding of the new hearing.
(3) After all corrections shall have been made and all
hearings, including hearings under subsection (2) shall have
been held, the board shall report to the board of commissioners
its findings that each piece of property within the special
improvement district will be benefited in an amount not less
than the assessment to be levied against such property and that
no piece of property listed on the assessment will bear more
than its proportionate share of the cost of the improvement.
Such findings, when approved by the board of commissioners,
shall be final and no appeal may be taken therefrom. Upon
receipt of the report from the board, the board of commissioners
may proceed with the levy of the assessments.
(4) Every person whose property is subject to assessment
and who fails to appear before the board of equalization and
review to raise his objections to the levy of the assessment
shall be deemed to have waived all objections to the levy
except the objection that the board of commissioners failed to
obtain jurisdiction to order the making of the improvements
which the assessment is intended to pay.
Chapter 4
LEVY AND ASSESSMENT OF TAXES
Sections:
39-4-1. Levy of tax.
39-4-2. Ordinance levying to be certified to treasurer.
39-4-3. Publication of notice.
39-4-4. Mailing of notice.
39-4-5. Exceptions to parking assessments.
39-4-6. Refunding excess special taxes. City engineer.
39-4-7. Id. City treasurer.
39-4-8. Id. City auditor.
39-4-9. Id. Board of commissioners.
39-4-10. Maximum amount which can be assessed.
39-4-11. Supplemental assessment.
Sec. 39-4-1. Levy of tax. The board of commissioners shall
pass an ordinance providing assessments for the improvements
in the special improvement district:
(1) At any time after all contracts for the making of
the improvements have been let, the property price for all
property acquired to make the improvements has been finally
determined and the reasonable cost of any work to be done by
the city has been determined; or
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(2) For light service or park maintenance, at any time
after the light service or park maintenance has commenced; or
(3) At any time after all of the improvements in the
special improvement district are entirely completed and accepted.
Said ordinance shall include:
(1) A reference to the proposed improvement and the
district to be benefited.
(2) The total cost of the improvements to the blocks, lots
or parts thereof, or pieces of ground in front of or along, or
upon or adjacent to, which said improvement has been completed,
and upon which said tax is levied.
(3) An incorporation by reference of the corrected
assessment list. (The ordinance need not describe each block,
lot, part of block or lot, tract or parcel of property to be
assessed.)
(4) A determination of the manner of making the assess-
ment of the special tax, in respect to front feet, square feet
or other unit of measurement.
(5) A finding and determination of the benefit of the
improvement to the property assessed.
(6) A declaration of the levy and assessment of the
special tax.
(7) A direction and authorization to the treasurer to
assess and collect the tax.
(8) When the tax shall become due.
Special taxes are for benefit of property owners and not
tax for general support of government. Whitcher v.
Bonneville Irrigation District, 69 U. 510, 256 P.
785.
Special taxes are levied on assumption that land owner
receives benefit for taxes which he is required
to pay. Whitcher v. Bonneville Irrigation
District, supra.
Sec. 39-4-2. Ordinance levying to be certified to treasurer.
It shall be the duty of the city recorder, immediately after the
ordinance levying a special tax shall become effective, to
transmit a certified copy thereof to the city treasurer.
Sec. 39-4-3. Publication of notice. Immediately upon
receipt by the City Treasurer of a certified copy of the
ordinance levying a special tax or assessment, as provided here-
in, the City Treasurer shall cause said ordinance to be published
one time in one or more papers having a general circulation in
the city at least five days prior to the time when such tax or
assessment shall become delinquent. Such notice shall be
substantially in the following form:
NOTICE OF SPECIAL TAX
TO WHOM IT MAY CONCERN
Notice is hereby given that a special tax for the purpose
of (here insert briefly a description of the improvement for
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which the tax is levied) has been levied by ordinance of the
board of commissioners of Salt Lake City, Utah, which became
effective on the
Said special tax is levied upon the following-described
real property in Salt Lake City, to wit: (Here incorporate
by reference the corrected assessment list. It is not
necessary to describe each block, lot, part of block or lot,
tract or parcel of property to be assessed.), and is due and
payable in equal annual installments, beginning
Interest at the rate of (not to exceed
seven) percent per annum on the whole amount of said tax shall
be computed from the date of , 19
and interest at said rate on the whole amount of said tax
unpaid shall be due and payable annually on the due date of each
installment. (Above sentence will be eliminated when tax is
levied for lighting service or park maintenance.) Said tax
will become delinquent if any installment or the interest
aforesaid is not paid on the date when the same becomes due,
and in such event the whole amount of the tax unpaid at the
time said installment and interest are due will become due and
payable, and will draw interest at the rate of ten percent per
annum until paid. One or more of said installments in the order
in which they are payable aforesaid, or the whole tax, may be
paid at any time within fifteen days after the ordinance levying
the tax becomes effective, without interest; and one or more of
said installments in the order in which they are payable, or the
whole tax unpaid, may be paid on the day any installment is due,
by paying the amount thereof and interest to said day. If said
tax is not paid when due, I shall proceed at once to collect
same with interest and costs, as provided by law and ordinance.
All special taxes are payable at my office, room
City and County Building, Salt Lake City, Utah.
Dated at Salt Lake City, Utah, this day of
, 19
City Treasurer and Collector
of special taxes.
Property may not be taken for tax or special assessment
unless owner of property is given notice and
opportunity for hearing before competent and
impartial tribunal. Elkins v. Millard County
Drainage District, 77 U. 303, 294 P. 307.
Ordinance levying assessment, 10-16-18 UCA 1953, as
amended.
Total assessment greater than cost of improvement -
rebate to property owners. 10-16-30, UCA 1953,
as amended.
Sec. 39-4-4. Mailing of notice. As soon as possible after
publication of said notice, and not more than five days after
receipt by him of the certified copy of the ordinance levying
the special tax or assessment, the City Treasurer shall cause
to be deposited in the mail, postage prepaid, a notice or a
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personal notice containing the facts relating to the assessment
substantially in the form provided for published notice, (a)
addressed to each owner of property to be assessed within the
special improvement district at the last-known address of such
owner using for such purpose the name and address appearing on
the last-completed real property assessment roles of Salt Lake
County, and (b) addressed to the "owner' at the street number
of such improved property to be assessed.
Sec. 39-4-5. Exceptions to parking assessments. The board
of commissioners may exempt any lot or piece of ground from the
levy of the tax for setting out and planting of lawn, grass and
shade trees in parking spaces or for park maintenance when the
owner of such property shall, at any time prior to the execution
of the contract for the work, make showing satisfactory to said
board that he has commenced, and will continue to its completion,
to set out and plant said lawn, grass and shade trees in the
parking space abutting his property, in accordance with the
plan of the city engineer, and that he will maintain same in
good condition thereafter.
Sec. 39-4-6. Refunding excess special taxes. City engineer.
The city engineer shall report to the board of commissioners the
actual cost of each improvement, to defray which a special tax
has been levied by the board of commissioners, as soon as the
actual cost can be ascertained. Such report shall also show the
difference, if any, between the actual cost and the tax levied,
both by total andly the foot frontage abutting upon such improve-
ment. He shall also, at the same time, file one copy of such
report with the city treasurer, and one copy with the city
auditor.
Sec. 39-4-7. Id. City treasurer. The city treasurer,
immediately upon the receipt of the engineer's report, shall
forward to the city auditor a list of all persons who have paid
into the city treasury any portion of such special tax, together
with the amount so paid, which may be in excess of the actual
cost of the portion of such improvement, upon which the lot or
parcel of land belonging to each of such persons abuts, and
which has been assessed for such improvement. The treasurer's
report shall also show the abutting frontage of each of such
persons, and the amount of tax assessed against each.
Sec. 39-4-8. Id. City auditor. The city auditor, immediately
upon the receipt of the city treasurer's report, shall proceed
to examine the same. He shall determine what persons are justly
entitled to a refund of any portion of such tax, and the amount
to which each person is entitled. He shall audit such claim
in the same manner as other claims are audited, and shall
immediately report them to the board of commissioners, with
such particulars and information as will fully inform the board
of commissioners.
Sec. 39-4-9. Id. Board of commissioners. The board of
commissioners, upon the receipt of the reports, shall (if
deemed just and proper) appropriate to each person entitled
thereto, any portion of such special tax paid by him into the
city treasury, which may be in excess of the actual cost of
the portion of such improvement, upon which the lot or parcel
of land belonging to such person abuts, and which has been
assessed for such improvement; and shall rebate and remit the
portion of such tax which is in excess of the actual cost of
such improvement.
Is
110.
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Total assessment greater than cost of improvements
rebates to property owners. 10-16-30, UCA 1953,
as amended.
Sec. 39-4-10. Maximum amount which can be assessed.
(1) Assessments for improvements in a special improvement
district shall not in the aggregate exceed the sum of the
following:
(a) The contract price;
(b) The reasonable cost of utility services, maintenance,
labor, materials or equipment supplied by the municipality;
(c) The property price, if any;
(d) Interest on interim warrants issued against the
special improvement district;
(e) Overhead costs not to exceed fifteen percent of the
sum of parts (a), (b), and (c) of this subsection;
(f) Where the assessment is levied prior to the time all
of the improvements in the district are entirely completed and
accepted, an amount for contingencies of not to exceed ten
percent of the sum of parts (a) and (b) of this subsection.
(2) The city shall pay from its general funds or from
other sources legally available for such purpose;
(a) That part of the overhead costs for which an assess-
ment cannot be levied, and
(b) Where assessments are levied prior to the time all
improvements in the district are entirely completed, all costs
of making the improvements for which an assessment was not
levied; and
(c) The cost of making improvements for the benefit of
property atainst which an assessment may not be levied.
Cost not payable by assessment, 10-16-14, UCA 1953,
as amended,
Public agencies not assessable, 10-16-15, UCA 1953,
as amended.
Property acquired after creation of special improvement
district, 10-16-15, UCA 1953, as amended.
Sec. 39-4-11. Supplemental assessment. In case of any
deficiencies, omissions, errors or mistakes in making any
assessment or levy in respect to the total cost of the improve-
ments or in respect to any tract, lot, block or parcel in the
special improvement district which has not been fully assessed
or which has been assessed in an incorrect amount, the board
of commissioners may make a supplemental assessment and levy
to supply such deficiencies, omissions, errors, or mistakes
after the holding of a hearing and giving notice as provided
in subsection (2) of section 39-3-3.
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Chapter 5
COLLECTION OF TAXES
Sections:
39-5-1. Delinquent dates of special assessments.
39-5-2. Payment of taxpayer.
39-5-3. Payment over to contractor and city.
39-5-4. Delinquent list and notice of sale.
39-5-5. Charge for preparing notice of sale.
39-5-6. Minimum sale price.
39-5-7. Sale.
39-5-8. Sale to city.
39-5-9. Tax sale record.
39-5-10. Certificate of sale.
39-5-11. Interest.
39-5-12. Fees.
39-5-13. Certificate of sale to city.
39-5-14. Sale of certificate.
39-5-15. General taxes on delinquent property.
39-5-16. Redemption.
39-5-17. Certificate of redemption.
39-5-18. Notice of redemption.
39-5-19. Tax deed.
39-5-20. Tax deed record.
39-5-21. Recorder's fees.
39-5-22. Redemption after deed.
39-5-23. Sale by city treasurer.
Sec. 39-5-1. Delinquent dates of special assessments. The
assessment of special taxes for improvement purposes shall be
made as follows: The total cost of the improvement, including
interest on interim warrants, if any, the contract price plus an
amount not to exceed ten percent thereof to cover actual cost
of engineering, inspecting, publishing notices and making the
levy, shall be levied at one time upon the property and, unless
otherwise provided in the ordinance of levy, shall become
delinquent as follows:
For paving, sidewalks, sewers, drains, curbing and gutter-
ing, in equal yearly installments, with interest on the whole
sum unpaid at the rate of not to exceed ten percent per annum,
payable annually at the time each installment is due, to-wit:
One-tenth thereof one year after the ordinance levying the tax
for payment of the improvement becomes effective; one-tenth
thereof in two years after such ordinance becomes effective;
one-tenth thereof in three years after such ordinance becomes
effective; one-tenth thereof in four years after such ordinance
becomes effective; one-tenth thereof in five years after such or-
dinance becomes effective; one-tenth thereof in six years after
such ordinance becomes effective; one-tenth thereof in seven
years after such ordinance becomes effective; one-tenth thereof
in eight years after such ordinance becomes effective; one-tenth
thereof in nine years after such ordinance becomes effective;
one-tenth thereof in ten years after such ordinance becomes
effective.
For opening, widening or extending of streets or alleys,
installation of lighting equipment, and setting out and planting
lawn, grass and shade trees in parking spaces in three equal
yearly installments, with interest on the whole sum unpaid at the
rate of not to exceed ten percent per annum, payable annually
at the time each installment is due, to-wit: One-third thereof
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one year after the ordinance levying the tax for the payment
of the improvement becomes effective; and one-third thereof
in two years after such ordinance becomes effective; and one-
third in three years after such ordinance becomes effective.
For lighting service in ten equal yearly installments,
with interest on any delinquent installment unpaid at the rate
of ten percent per annum, which interest shall be charged from
and after the due date of each installment, to-wit: One-tenth
thereof fifteen days after the ordinance levying the tax for
the payment of the improvement becomes effective; one-tenth
thereof in one year thereafter; one-tenth thereof in two years
thereafter; one-tenth thereof in three years thereafter; one-
tenth thereof in four years thereafter; one-tenth thereof in
five years thereafter; one-tenth thereof in six years thereafter;
one-tenth thereof in seven years thereafter; one-tenth thereof
in eight years thereafter; one-tenth thereof in nine years
thereafter.
For park maintenance, in one installment payable fifteen
days after the ordinance levying the tax becomes effective, with
interest at the rate of ten percent per annum upon the whole
thereof if not paid when due.
Payment of assessment installments, 10-16-20 UCA 1953,
as amended.
Assessment constitutes a lien against property, 10-16-23
UCA 1953, as amended.
Sec. 39-5-2. Payment by taxpayer. One or more of such
installments in the order payable, or the whole tax, may be
paid without interest within fifteen days from the date the
ordinance levying the tax becomes effective. One or more
installments in the order in which they are payable, or the
whole special tax, may be paid after said fifteen days and before
the next installment becomes due by paying the same with
interest from the date of levy to the date such next installment
is due. One or more installments in the order in which they
are payable, or the whole special tax, may be paid on the date
any installment becomes due by paying the amount thereof and
interest to the date of payment. Default in the payment of any
such installment of principal or interest when due shall cause
the whole of the unpaid principal and interest to become due and
payable immediately and the whole amount of the unpaid principal
shall thereafter draw interest at the rate of ten percent per
annum until paid, but at any time prior to the date of sale the
owner may pay the amount of all unpaid installments past due with
interest at the rate of ten percent per annum to the next install-
ment date, together with all accrued costs, and shall thereupon
be restored to the right thereafter to pay any installments in
the same manner as if default had not been suffered.
Prepayment of unpaid installments, 10-16-21 UCA 1953,
as amended.
Default in payment, 10-16-22 UCA 1953, as amended.
Sec. 39-5-3. Payment over to contractor and city. All
sums collected by the city treasurer within fifteen days after
the ordinance levying the tax becomes effective shall be paid
to the contractor having the contract to make the improvements
for which such tax is levied less not exceeding ten percent,
to be retained by the city on account of levying, engineering,
113
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inspecting, publishing notices, and other expenses by the city
incident to such improvement and the levy and collection of such
tax.
Money received from assessments - disposition, 10-16-26
UCA 1953, as amended.
Sec. 39-5-4. Delinquent list and notice of sale. After
the date of delinquency, as fixed in the levy and notice of
tax, the city treasurer shall proceed to make up a list of all
property upon which the special tax remains due and unpaid, and
upon completion cause the same to be published once in some
newspaper having general circulation in the city. Said delinquent
list shall contain a description of the property delinquent
according to lots, blocks, or parcels, together with the owners'
name or names, if known, and if not known, in lieu thereof, the
words "Unknown Owner," with the amount of taxes due, on each
separate parcel, exclusive of costs, and shall be accompanied
by a notice of sale substantially in the following form:
NOTICE OF SALE FOR SPECIAL TAXES
Notice is hereby given that special taxes for (here insert
briefly the purpose of the tax) are due and unpaid in amounts
and upon the lands set forth and described in the delinquent list
hereto attached, and unless said taxes, including interest, to-
gether with the cost of publication, are paid on or before the
day of (here fix a day at least two
days from the date of publication) the real property upon which
such taxes are a lien, will on said day be sold for said taxes,
interest, cost of advertising and expense of sale, at the west
front door of the joint city and county building in Salt Lake
City, Utah, beginning at the hour of twelve o'clock noon, of
said day, and continuing until all of said property shall have
been sold.
Property may not be taken for tax or special assessment
unless owner of property is given notice and
opportunity for hearing before competent and
impartial tribunal. Elkins v. Millard County
Drainage District, 77 U. 303, 294 P. 307.
Sec. 39-5-5. Charge for preparing notice of sale. The
city treasurer shall tax against each parcel of land advertised
as delinquent the sum of fifty cents for preparing the notice
of sale together with the cost of advertising the delinquency
and shall after the first publication in all instances of pay-
ment, sale or redemption, collect such amounts in addition to
the tax.
Sec. 39-5-6. Minimum sale price. In no case shall land
advertised for sale for delinquent special taxes be sold for
less than the amount of such special taxes, interest, the cost
of advertising and expense of sale.
Sec. 39-5-7. Sale. On the day fixed for the sale, the
city treasurer, in person or by deputy, shall appear at the hour
and place named in the notice of sale, and shall there offer
sufficient of the delinquent real estate to pay the taxes,
interest and costs at public auction to the highest responsible
bidder for cash. The offer of sale shall be substantially in
the following language: "There is delinquent upon
(here describe the piece of property as in the notice) special
taxes amounting to $ , including interest, with
:;1 '
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costs and expenses of $ What is the smallest
portion of the property which you will take and pay the taxes,
interest, costs and expenses?" If the sale is not concluded
by four o'clock in the afternoon of the day advertised, it may
be, by the treasurer, continued until noon of the next succeed-
ing business day, and thereafter in the same manner proceeded
with and continued until completed.
Sale of property to collect assessment, 10-16-24 UCA
1953, as amended.
Sec. 39-5-8. Sale to city. In case no bid, at least equal
to the amount of tax, principal and interest, cost of advertising
and expenses of sale, on each separate parcel, is received, as
each separate parcel is offered for sale, such parcel shall be
bid in for Salt Lake City, and shall be purchased by Salt Lake
City for the amount of the tax, principal and interest, the cost
of advertising and expense of sale, and such sale shall have
the same effect as if made to an individual.
The city auditor shall draw a warrant for the above specified
amount of the purchase price against the special improvement
guarantee fund and in favor of the city treasurer for the
special fund for which said tax was levied.
Sale of property to collect assessment, 10-16-24 UCA
1953, as amended.
Purchase by municipalities of property sold for
delinquent assessments, 10-16-34 UCA 1953, as
amended.
Sec. 39-5-9. Tax sale record. The treasurer shall make a
record of all sales of real property in a book to be kept by
him for the purpose, therein describing the several parcels of
real property on which the taxes, interest, costs and expenses
were paid by purchasers, 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, the
costs and expenses, how much and what part of each tract was
sold, to whom sold, the date of sale and the day of redemption.
At the end of each calendar year the book shall be endorsed
"city treasurer's special tax sale record for the year
and it shall then be filed in his office. Whenever, thereafter,
any portion of property so sold shall be redeemed, the fact of
redemption shall be, by the treasurer, entered opposite the
description of the property in the tax sale record. At the
expiration of three years from the date of filing in his office,
the city treasurer shall file each yearly tax sale record in
the office of the city recorder.
Sec. 39-5-10. Certificate of sale. When real estate is
sold for special taxes, the treasurer shall make out, sign,
acknowledge and deliver a certificate of sale which shall
recite the facts of sale as in the tax sale record, and what
payment has been made therefor, and shall be substantially in
the following form:
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SALT LAKE CITY CORPORATION, TREASURER'S OFFICE
CERTIFICATE OF SALE FOR SPECIAL TAX
THIS CERTIFIES, That on , in pursuance of
law and ordinance, I, , as city
treasurer and collector of special taxes for Salt Lake City,
Utah, sold to , subject to redemption,
as provided by law, the following property in Salt Lake City,
for delinquent special taxes assessed against property in the
name of , to-wit:
DESCRIPTION
Ext. No. Page
Frontage abutting said improvement to the full depth back there-
from, (or other depth)
Feet
of Lot Block Plat
TAX AND COSTS
Amount of tax $
Interest to date of sale
Advertising .50
Certificate of sale 2.00
Total tax and costs at date of sale $
City Treasurer and Collector of
Special Taxes
Dated, Salt Lake City,
(Acknowledgement in statutory form.)
Sec. 39-5-11. Interest. Interest at the rate of ten percent
per annum shall be charged on the special tax due from date of
delinquency until date of sale, and interest at the rate of ten
percent per annum shall be charged on the full amount for which
the property was sold from date of sale.
Default in payment, 10-16-22 UCA 1953, as amended.
Sec. 39-5-12. Fees. The treasurer shall collect a fee of
two dollars for each certificate issued, which fee shall be
covered into the city treasury.
Sec. 39-5-13. Certificate of sale to city. When property
is sold to the city, the certificate of sale shall be delivered
to the city auditor, whose duty it shall be to see that such
certificate is properly recorded in the office of the county
recorder, and shall thereafter be kept as a part of the records
of the city auditor's office.
11_:3
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Sec. 39-5-14. Sale of certificate. The city may sell and
assign any certificate of sale upon payment to it of the amount
mentioned in said certificate, together with interest at ten
percent per annum from date of sale to date of assignment, and
all moneys received therefrom shall be paid into the special
improvement guaranty fund.
Sec. 39-5-15. General taxes on delinquent property.
Between the 15th day of November and the 15th day of December,
in each year, the city auditor may ascertain, by examination
of the county records, what, if any, of the property sold to
Salt Lake City, is delinquent and about to be sold for general
taxes, and report the property and the amount of taxes in each
instance, to the board of commissioners, with a request that the
amount thereof be appropriated to Salt Lake County. The board
of commissioners may appropriate the amount as recommended by
the city auditor, and he shall thereupon draw a warrant in favor
of Salt Lake County for the total sum of such delinquent taxes
and deliver the same to the county treasurer, taking duplicate
receipts for each separate piece or parcel of property upon
which the general taxes are thus paid. The city auditor shall
thereupon deliver one of each such receipts to the city treasurer
and file and attach the other to the corresponding certificate
of sale in his office. Upon receiving such receipt, the city
treasurer shall make entry on his tax sale record, opposite the
corresponding property, of the date and amount of taxes paid.
Such taxes shall thereafter draw interest at the rate of ten
percent per annum, and shall be included in the amount required
to be paid for redemption of such property.
Sec. 39-5-16. Redemption. Real estate sold for special
taxes may be redeemed by any person interested therein, at any
time within three years after the date of the sale thereof,
by such person paying into the city treasury, for the use of
the purchaser or his legal representative, the amount paid by
such purchaser, and all costs and expenses, including the cost
of the certificate of sale, together with the sum of fifty cents
for the redemption certificate, and all special taxes that have
accrued thereon and which have been paid by the purchaser after
his purchase to the time of redemption together with interest
at the rate of ten percent per annum on the whole from the date
of payment to the day of redemption; provided, that in all cases
where property has been sold to Salt Lake City, and general
taxes thereon have been thereafter paid by such city, it shall
be necessary for a redemptioner to pay the amount of such general
taxes, so paid as aforesaid, with interest thereon from the date
of payment to the day of redemption, at the rate of ten percent
per annum, and provided, further, that when two or more parties
are interested in a piece of property which has been sold for
taxes, either party may redeem the property in which he is
interested, upon payment of that proportion of the taxes,
interest and costs which his property bears to the whole property
sold, together with the sum of fifty cents for a redemption
certificate.
Sale of property - redemption., 10-16-25 UCA 1953, as
amended.
Money received from assessments - disposition, 10-16-26
UCA 1953, as amended.
Sec. 39-5-17. Certificate of redemption. The city
treasurer shall, when any property is redeemed, make the proper
entry in the tax sale record filed in his office, and issue a
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certificate of redemption, which certificate shall be, by him,
acknowledged, and which said entry or said certificate shall
be prima facie evidence of such redemption.
Sec. 39-5-18. Notice of redemption. In all cases where
property sold to Salt Lake City is redeemed, the city treasurer
shall issue a formal notice of such redemption in writing, and
file the same with the city auditor, whose duty it shall be to
attach such notice to the corresponding certificates of sale
on file in his office, and indorse on the filing face of such
certificate, in red ink, the word "Redeemed," and the date of
such redemption.
Sec. 39-5-19. Tax deed. If any property sold as aforesaid
be not redeemed within the time and in the manner in this
chapter provided, upon the deposit of the tax sale record for
the year in which said property was sold, by the treasurer with
the city recorder, the city recorder shall, on presentation of
the treasurer's certificate of sale, make and acknowledge a
deed conveying the property therein described to the purchaser,
his heirs or assigns, 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. In January of each year,
or as soon thereafter as the business of his office will permit,
the city recorder shall make and acknowledge a deed, conveying
to Salt Lake City all property purchased in the name of the city
at special tax sale and not theretofore redeemed, as in this
chapter provided, and deliver the same to the city auditor,
whose duty it shall be to see that such deeds are properly
recorded in the office of the county recorder, and thereafter
kept on file in his office, for the benefit of the special im-
provement guaranty fund. Deeds issued by the city recorder in
pursuance of the provisions of this chapter, shall recite sub-
stantially the amount of tax for which the property was sold,
the particular purpose of the tax levied, the year in which
the levy was made, the day and year of sale, the amount for
which the real estate was sold, a description of the property
sold, in accordance with the certificate of sale, the name of
the purchaser, or the purchaser's assignee, and shall be
executed by the city recorder on behalf of the city and by him
acknowledged so as to be entitled to record.
Sec. 39-5-20. Tax deed record. The city recorder shall
keep on file in his office a record of all tax deeds issued
by him, which shall be a facsimile copy of the deeds so issued,
and which shall be indexed in the name of the individual to
whom the tax deed was issued.
Sec. 39-5-21. Recorder's fees. The city recorder shall
collect two dollars for each deed issued, for the first descrip-
tion of property contained in such deed, and for each additional
description of property in such deed, one dollar, and cover such
fees monthly into the city treasury; provided, that in cases
where Salt Lake City is the tax sale purchaser, no fee shall
be collected.
Sec. 39-5-22. Redemption after deed. Whenever property
sold for special taxes and bought in by Salt Lake City shall
not have been redeemed within the time specified, but shall
have been conveyed to Salt Lake City by recorder's deed, such
property may thereafter be redeemed by the prior owner, his
heirs, personal representatives or assigns, upon petition
therefor addressed to the board of commissioners, and upon
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such terms as the board of commissioners may determine; and
the proceeds of such redemption shall be paid into the special
improvement guaranty fund.
Sec. 39-5-23. Sale by city treasurer. The city treasurer
may at any time after due publication thereof in at least three
issues of a daily newspaper having a general circulation in the
city, offer for sale at the west door of the city and county
building, at the time specified in the notice, all real property,
to which the city had received a tax deed on account of sale
for delinquent taxes, not theretofore redeemed, and may sell
the same to the highest satisfactory bidder. The board of
commissioners shall authorize the mayor and the city recorder
to execute the deed of Salt Lake City for any property thus
sold. All such property for which there is no purchaser at the
sale provided for in this section may thereafter be disposed of
by the board of commissioners at either public or private sale.
Proceeds received from all such sales shall be paid into the
special improvement guaranty fund.
Money received from assessments, 10-16-26 UCA 1953,
as amended.
Chapter 6
SPECIAL IMPROVEMENT WARRANTS, BONDS
AND GUARANTY FUND
Sections:
39-6-1. Special improvement warrants and bonds.
39-6-2. Form of bonds.
39-6-3. Special improvement guaranty fund.
39-6-4. Maintenance of fund.
39-6-5. Interest and penalties.
39-6-6. Payment of bonds or warrants.
39-6-7. Purchase by city.
39-6-8. Replenishment of fund.
39-6-8a. Excess amount in fund.
39-6-9. Subrogation of city.
Sec. 39-6-1. Special improvement warrants and bonds.
In any instance where a special tax or assessment is levied for
the purpose of making or paying for any of the improvements
authorized by law, the city auditor shall, fifteen days after
the ordinance levying such tax becomes effective, issue special
improvement warrants or special improvement bonds as directed
by the board of commissioners in payment of the cost and expense
of such improvements and against the funds created by said
special tax levy; provided, however, that such bonds shall not
exceed the unpaid balance of assessments at the end of such
fifteen-day period. Said warrants or bonds shall be consecutively
numbered and in form, wording and color different and to dis-
tinguish them from other bonds of the city shall be drawn payable
to bearer and issued in denominations of one thousand dollars,
five hundred dollars, one hundred dollars, or fifty dollars,
except the last issued which may be for a lesser amount. Said
warrants or bonds shall be so divided that substantially an
equal proportion of the total issue will be due and payable in
series or installments annually during the period in which such
special tax is to be paid, as provided in the ordinance levying
the tax. All such warrants or bonds shall be dated as of the
date when the ordinance levying such tax becomes effective and
shall bear interest at the rate of not to exceed seven percent
per annum from date until due and at the rate of eight percent
per annum thereafter until paid; provided, however, that
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warrants or bonds issued for light service or park maintenance
shall bear interest only from and after due date. All interest
shall be paid annually and shall be evidenced by interest
coupons attached to such warrants or bonds and attested by the
facsimile signature of the city auditor.
Unless otherwise ordered by the board of commissioners,
said warrants or bonds shall be issued by the city auditor,
payable in annual series or installments as follows, to-wit:
If issued on account of paving improvement, or light service,
in ten equal yearly series or installments. If issued on account
of sidewalk, sewer, drain, or curbing and guttering improve-
ments, in five equal yearly series or instalments; if issued on
account of opening, widening or extending of streets or alleys,
installation of lighting equipment, setting out or planting
of shade trees or lawn grass, in three equal yearly series +or
installments. Said warrants or bonds shall indicate the time
when each installment is due and provide that interest at the
rate of not to exceed seven percent per annum on the whole sum
unpaid shall be due and payable at the time each series or
installment is due, except that warrants or bonds issued for
lighting service or park maintenance shall provide no interest
until after such series or installment becomes due, and in case
of failure to pay any series or installment at the time same
is payable the unpaid principal due at said time shall draw
interest at the rate of eight percent per annum.
Special improvement bonds shall be issued in such form as
may be approved by the board of commissioners and shall be
signed by the mayor and city auditor and attested by the city
recorder, who shall affix his official seal thereto.
Special improvement bonds, 10-16-27 UCA 1953, as
amended.
Objection to assessment, 10-16-28 UCA 1953, as
amended.
Wicks v. Salt Lake City, 60 U. 265, 208 P. 538.
If levy of special tax for sewer is illegal, city
is liable for payment of outstanding warrants
issued for such improvement. Ryberg v.
Lundstrom, 70 U. 517, 261 P. 453.
Sec. 39-6-2. Form of bonds. Special improvement bonds
issued pursuant to the provisions of section 39-6-1 shall be
in substantially the following form:
UNITED STATES OF AMERICA
STATE OF UTAH
COUNTY OF SALT LAKE
No. $
SALT LAKE CITY, UTAH, SPECIAL IMPROVEMENT BOND
Extension No.
KNOW ALL MEN BY THESE PRESENTS:
That Salt Lake City, in the county of Salt Lake, state of
Utah, a municipal corporation duly organized and existing, for
value received hereby promises, out of funds available for the
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purpose, as hereinafter set forth, to pay to bearer on
, the sum of
($ ) in lawful money of the United
States of America, with interest at the rate of percent
per annum, payable annually in like money on
in each year, upon the presentation and surrender of the interest
coupons hereto attached, both principal and interest being
payable at the office of the city treasurer, Salt Lake City,
Utah. In event of failure to pay this bond when due, it shall
draw interest at the rate of eight percent per annum until paid.
This bond is drawn upon the city treasurer against the
special tax levied upon the property included in
extension No. of said city, to pay the cost of
construction done in said district or
extension, under, by virtue of and in full conformity with the
constitution and laws of the state of Utah, and also ordinances
of said city duly passed and made a law thereof prior to the
issuance hereof.
A special improvement guaranty fund has been created by
said city as provided in Chapter 16 of Title 10, UCA 1953, as
amended, and said city agrees that at all times during the life
of this bond and until payment thereof in full, said fund shall
be at all times maintained. This bond is payable exclusively
out of said special tax and the said special improvement guaranty
fund, and neither said city nor any officer thereof is holden
for the payment thereof otherwise.
It is hereby certified, recited and declared that all acts,
conditions and things essential to the validity of this bond
exist, have happened and have been done in due time, form and
manner as required by law, and that the total issue of bonds of
said city for said extension or district, including this bond,
does not exceed the taxes levied to cover the cost of said
improvement and that all of said taxes have been lawfully
levied.
IN WITNESS WHEREOF, Salt Lake City, Utah, has caused this
bond to be signed by its mayor and attested by its city recorder,
and drawn by the city auditor on its treasurer and the annexed
coupons to bear the facsimile signature of said city auditor,
and this bond to be dated
MAYOR
Attest:
City Recorder
City Auditor
and shall have attached thereto the appropriate interest coupons
to read as follows:
Coupon No.
On , Salt Lake City, Utah, will pay
to bearer, at the office of the city treasurer, Salt Lake City,
Utah, the sum of $ lawful money of the United
States of America, being one year's interest due on that date
for its extension No. bond, date
, this coupon being payable
_ 3
-24-
exclusively from the funds described in said bond.
City Auditor
Bond No.
Special improvement bonds heretofore issued, all of which
substantially comply with the above form, are hereby approved
and validated.
Sec. 39-6-3. Special improvement guaranty fund. There is
hereby created a special fund to be known as the "special
improvement guaranty fund," which said fund shall be used for
the purpose of guaranteeing to the extent of said fund the
payment of special improvement bonds, or special improvement
warrants, and interest thereon heretofore or hereafter issued
against local improvement districts, for the payment of local
improvements therein, and for the purchase of property sold to
the city at tax sales or under foreclosure for delinquent special
improvement taxes.
Liability of municipality - payment of bonds -
illegal assessments, 10-16-29 UCA 1953, as
amended.
Special improvement fund, 10-16-31 UCA 1953, as
amended.
Held Constitutional: Wicks v. Salt Lake City,
60 U. 265, 208 p. 538.
Pearson v. Salt Lake County, 9 U.2d 393, 364 P.2d
155.
Statute requiring creation of guaranty fund is
mandatory. Deseret Savings Bank v. Francis,
62 U. 85, 217 P. 1114.
Sec. 39-6-4. Maintenance of fund. The board of commission-
ers shall create and maintain said special improvement guaranty
fund by appropriations from the general fund, or by the levy
of a tax of not to exceed one mill in any one year, or by the
issuance of general obligation bonds, or by appropriation from
such other sources as may be determined upon by said board to
provide the moneys necessary for that purpose. Said fund shall
be held by the city treasurer and shall be kept by him separate
and apart from all other funds held by him. Payment out of
said fund shall be made only upon warrants drawn by the city
auditor.
Special improvement guaranty fund, 10-16-31 UCA 1953,
as amended.
Sec. 39-6-5. Interest and penalties. All excess charges
and penalties collected by the city treasurer for the benefit
or credit of any special improvement fund and remaining on hand
after all the bonds or warrants, together with interest thereon,
drawn against said special improvement fund shall have been
fully paid and cancelled, shall be transferred by the city
auditor to the said special improvement guaranty fund.
Interest charges and penalty greater than expenses,
excess transfer to guaranty fund, 10-16-32 UCA
1953, as amended.
11:3
-25-
Sec. 39-6-6. Payment of bonds or warrants. When any bond,
warrant or coupon drawn against any special improvement fund is
presented to the city treasurer for payment, and there is not
a sufficient amount in said special improvement fund against
which it is drawn to pay the same, unless otherwise requested
by the holder, payment therefor shall be made by warrant drawn
by the city auditor against the special improvement guaranty
fund.
Special improvement fund insufficient to pay bond,
10-16-33, UCA 1953, as amended.
Sec. 39-6-7. Purchase by city. In the event that any
property is sold to the city at tax sales or under foreclosure
for delinquent special improvement taxes, said purchase shall
be made by warrant drawn against the special improvement
guaranty fund. All proceeds from the redemption or sale of
property sold under foreclosure or of certificates to tax sale
held by the city shall be paid into the special improvement
guaranty fund.
Purchase by municipality of property sold for
delinquent assessments - warrant to be drawn
against guaranty fund - payment not to exceed
unpaid installments and interest - subsequent
installments paid when due - balance paid on
issuing tax deed - proceeds from redemption
or sale paid into guaranty fund, 10-16-34
UCA 1953, as amended.
Sec. 39-6-8. Replenishment of fund. Whenever there is not
a sufficient amount of cash in said special improvement guaranty
fund at any time to make any and all purchases of property bid
in by the city at sales of property for delinquent special im-
provement taxes, the board of commissioners shall replenish
said special improvement guaranty fund by transfer or appropria-
tion from the general fund or other available sources as may be
determined by the board of commissioners.
Warrants drawing interest at a rate of not to exceed eight
percent per annum may be issued by the city auditor against
said fund to meet any financial liabilities accruing against
it; but at the time of making its next annual tax levy, the
board of commissioners shall provide for the levy of a sum
sufficient with the other resources of the fund to pay warrants
so issued and outstanding, the tax for this purpose not to
exceed one mill in any one year.
Insufficient balance in guaranty fund - replenish-
ment by municipality - warrants - increase
in annual tax levy, 10-16-36 UCA 1953, as
amended.
Sec. 39-6-8(a). Excess amount in fund. Whenever the
amount in the special improvement guaranty fund shall exceed
forty percent of the average amount of all special improvement
bonds of all special improvement districts of the city out-
standing during the preceding three-year period, the board of
commissioners may by resolution transfer all amounts in excess
of such percentage to the general fund of the municipality,
except that such transfer shall not be made if the amount in
the guaranty fund is less than forty percent of the amount of
all special improvement bonds of all special improvement districts
of the municipality which are outstanding at the time of the
proposed transfer.
1_3
-26-
Excess amount in guaranty fund, 10-16-37 UCA 1953,
as amended.
Sec. 39-6-9. Subrogation of city. Whenever the city shall
have paid under its guarantee any sum on account of principal
or interest on the bonds or warrants of any special improvement
district, it shall be subrogated to the rights of the holders
of such bonds or warrants or interest coupons so paid and such
bonds or warrants or coupons, and the proceeds thereof, shall
become a part of the special improvement guaranty fund.
Payment on bonds from guaranty fund - municipalities
subrogated to rights of holders, 10-16-35 UCA
1953, as amended.
SECTION 2. In the opinion of the Board of Commissioners it is
necessary to the peace, health, welfare and safety of the inhabitants
of Salt Lake City that this ordinance become effective immediately.
SECTION 3. This ordinance shall take effect upon its first
publication.
Passed by the Board of Commissioners of Salt Lake City, Utah,
this 27th day of October , 1970.
MAYOR
TY
(SEAL)
BILL NO. 113 of 1970
Published November 18, 1970
_13
AUM-i,A
Affidavit of Publication
STATE OF UTAH, 1
1t ss.
County of Salt Lake
Betty Phelps
Being first duly sworn,deposes and says that he is legal adver-
tising clerk of the DESERET NEWS, a daily (except Sunday)
newspaper printed in the English language with general cir-
culation in Utah, and published in Salt Lake City, Salt Lake
County,in the State of Utah.
That the legal notice of which a copy is attached hereto
_An._0rdinance_relating-to_Spnci a 1 tanre e_
Bill Ng,_113_of_1970
was published in said newspaper on .Navember_18-,.19.7Q
------------- -------sue _
Legal lvertisinl,Clerk
Subscribed and sworn to before me this 20th day of
November AD. 19___2Q.
jCYO ji y`-9Z-t._s
Notary Public
My Commission Expires
February 12, 1974
•
113
AN ORDINANCE
AN ORDINANCE AMENDI r NG Title 39 el the Revised Ordinance of
Lake 11 ordained Utah,
Salt Be by r the d l Boa special f Commissioners of Salt Lake Cy,
Utah:
SECTION T. Thai Title 39 of the Revised Ordinances of Salt Lae
CIty, Utah, 1965, relating to special taxes, be,and the same hereb,
Is,amended to reed as follows
Chapter 1
CREATION OF SPECIAL IMPROVEMENTS
Sections:
39.1-1. Definitions.
39.1.3. Powers of board to make Improvements.
39-13. Power.o create special improvement districts,
39.1.4, Notice of Intention to create spetIal im
39.1.5. Form of notice of Intention. Provemeni dlstrlct.
39.1.6. Protests by property owners.Hearings.
Sec.39-1-1. Definitions.As used in this act:
(a)The term"board of commissioners"means the board Of cern.
missioners of Salt Lake City,Utah.
(b)The terms"special Improvement district"o "district"mean
a district Erected for the purpose of making improvements under the
proVisions of this act.
(c)The term"assessment"meansspecial tax levied against
of thericostst ofn a f making)Imprrovements Inrovement istrict the districtay all a portion
Id1 The terms "bonds" or "special Improvement bonds" mean
boassess-
ments and
outunder he special act ailly tEndresttabliihed
asapr provided n this act.5 guaranty es
real
1proD rtylerm"properly"means real property or any Interest In
I£1 The term"contract price"means the amount payable to 0
contractorsor more for the making of Improvements Ina special Ime
provemenf district under contracts duly let to the lowest responsible
bidder or bidders asrequired by this act including amounts payable
tor use%ire orioners 'additioal work
whnenh authorized
ute risedl bucheo board
of c
or com
tracts less appropr a Ir ver credit for Work deleted from Mu contract when
authorized by the board of commissioners or In accordance with the
terms of such contract or contr.'s.
pri s
lhe term"prop s
"property price" ear the purchase of condemn'
}Ion of
a
properly cquired In order to make Improvements In a
special Improvement district.
(ts)The term—overhead costs"means the actual costs Incurred
by
an In nllrioalllY inconnection with special i p b 1 district
g g,appraisals,legal reds,fiscal agentsite atsn Inspeetiyr,
inblishl costs (ling pores, Income ss sments, and all other
¢Ideal s relating to such vement, a
fit het term"optional Improvements',means Improvements in a
fipedal Improvement district which may be conveniently installed at
t:same time a other Improvements mots in the district and which te
board ut commissioners s ovldes may be orwhInstalled at the apron of the
the Improvements▪ ty o whose properly or far whose particular bnn In
theIona, are made.Including by way of exnmpi and not m
limitation,3 1-2.private drivewees, Irrigation ditches and water nfur buts.
5mmissi.e. Powers of board a make imp cause to
ma beard
of commissioners shall have pourer to make ore to be made any
0 combination of the following me100ements:
Ial To street,
grades and lay out,establish,open,-extend and
Widen any street,e,repair,
alley or de,rpa parking facllllyl
(b)to improve,repair,light,grade,pave,repave,curb,gutter,
drain,park sod beautify any street,sidewalk,alley Or OtO.
street parking rvoill'Y;
sidewalks,c crosswalks, driveways,extend,maintain or culverts, sewers. storm
bridges,
drains,flood barriersand channels: and noconstruct, reconstruct,
extend,maintain p repair fires,facilities ad ea lament(others than
generating equipment)for street lIghtIng purposes;
main-
tain fawns,To shade lant or
or othe be r ianldscapiinget out,cUltivate and(e)To c fence, safeguard orenclose reservoirs, canals,
ditches and cover,
and to construct, reconstruct, extend,
mamain and repair waterworks, f canals, ditches, pipes,
ins, hydrants and other water facilities for the purpose of
supplying water for domestic and Irrigalion purposes o either,
regulating,controlling or distributing the same and egWating and
controlling water and watercourses leading Into the city;
ff)To acquire,construct,reconstruct,extend,maintain repair
parking Ions or°the nnfacilities for the parking Of vehicles offrstreets,
(9)To acquire,construct,reconstruct,extend,maintain or
repair any
n
n ¢
of toe improvements authorized' this section for use In c ectan
with r
an Industrial o research park except that this ordinance mar
not be used to pay thesst Of buildings or structures used for In-
dustry o rah;
In/7o otherre,construct,reconstruct,ct,extend,maintain or repair
parks and other recreational facilities;
II)To r anyr nonconforming existing Improvements In the
e to he Improved;
areas
To construct,reconstruct,exte.,maintain or repair optional
Improvements:
(k)To acquire any propeproperlynecessary or advlsabfe In order to
make any oi m such Improveents;
(I)To make any other Improvements now or hereafter authorized
by any other law,me cost of which In whole or in pan can properly
be determined to be of particular benefit to a particular area within
the and
IntlIntl To construct and Install all such structures,¢¢moment end
other Items and to do all such other work as may be necessary or appropriate to complete any of such improvements Ina proper manner.
This ordinance pursuant to Chapter 16 of Title 10,V.C.A.1953,
as adad, Utah Municipal Improvement District Act.
Said Alt amends Section 10.7-16,U C.A.1953 and repeals
For
ors 1o)- and 107-34 through Ib1-64, U.C.A. 1953.
F
For esent provisions,see Section 1P16-1,U.C.A.1953,as
mend ered.et seq.
Sec.a 39.I-3. Power to create special improvement districts.Assess-
ments. °I de floe d e°cost angst ones of ssuche improvements,o ny
may proeeed,Offer acquiring
turisdletionh as propped by law,to Create special improvement dis-
trlets,and to levy by ordinance special taxes and assessments upon the
blocks,lots or parts thereof a.pieces of von.fronting er abutting
upon or adlaeent to Me street or alley,rhos ino whole or art opened,
Widened or sued,or which may be affected r specially benefited
lots,• any
pieces of
le the full depth of such lots,parts f
lots,or
et o ger do: provided,that her n lot o piece of
a greater depth than three hundred¢thirty feet back from.
the street such a ♦shall be levied upon such tots,or pieces
of ground,to a depot of three hundred thirty feet only; provided,
further,that a may be made f corner lots, s that
they shah not be assessed at lull rate an bothrrycem;and provided,
further,that In case of assessment for sewer improvement one hundred
feet frontage,but not m of any corner tot abutting Upon two O
may be e emoted from a re Me sewer Is
constructed fsalonq more xthan oneside ofe so h Ilot.hd
Powers of anpall ly,10-16 4(9),U.C.A.1953,as amended.
Areas whichl may be assessed,10-16-16,U.C.A.1953.as amended.
Assessment to be egos:and uniform,10.16-46,V.C.A.1953,as
amended.
Sec.39lt-4. Notice of Intention to create see.,Improvement
}rl
cl.In all cases before making any ofimdry
the improvements or levying
of any taxes for any local or special improvements,the board of c
missioners shall given of intention to v make such Improvements,
and to levy sun lax,winch n hall state'One rict lose for which
taxes are to be le%erb the boundaries of the 0 rict to es affected
or benefited by Me improvements and in a general way describe the
Improvements proposed to be made,with the estimated cost as deter
mined by me City Engineer.and may designate one eral differ
enl kinds of se r of materials or forms of con UclIon.A notice
of intention snail be a r:published it newspaper having a general rime.
lotion to the city once during each week for four successive
weeks,the
last gamer l". Cr.on to be at least live days and n r e than twenty
days prior to thefixed'n the notice as the last dale for Ming
of protest.In addition,no'later than ton days after publIcalion of such
nonce,the n shall be mailed,postage prepaid (I)addressed to n w
r of pruper•y to be as ess.within the special Improvement
district at the last known address nl such o using for such pur-
pose the names and addresses appearing on owner using
real
Lake
property assessment roils of Salt Lake County,and(2)addressed Is
/3
jLega7tla$ces Zega!Woices 7. _ !legal Notices Legal Notices DESERET NEWS,Wednesday, Nov�dber a19, T 0S
1 caner"at the street romper of each piece 1 I p ljd 1 9 d Publication of notice.
z'a , 30 Maiing m smite. Legal Notices Legal Notices
be assessed.
5 Invent on to tamreate ppeecclei .The'noticl of inte, 39.65. Exceptions parsing assessments.it1 t order r hole tax,10.16-5.U.C.A.195], nsOeU. 39.4.7. R.City q excess special faxes.Clry engineer.
50 29-I.5. Furor lo ollce of,ntentian.Tn!''hoilte Of Intention 9 a la.City treasurer. z In tpayable,o the w 1 m be p Itl without
shall be substantially In the following form: 39.44. Id.City auditor. interest within fifteen days iron the dare the ordinance levnYlnq Me I
NOTICE OF INTENTION 39.4.9, Id.hoard of commissioners, 1 tax becomes effective.One or more mate smarms In he order In which
x g Nolice Is hereby given by the board of ocmmissioners Ot Salt Lake 39-d_10.Maximum amount which can be assessed. they a payable,o she whole,soeclal fax,may be pad alter Id
0 City,Utah,of the Intention of said board of commissioners to Cr Id!e 39-all.Supplemental assessment. fifteen are
and before he next installment becomes due by paying
I Otl. SDeciel improvement district In order to make thesrolldwigg de^�rlbed Sec.39-e-I. Levu of tart.The board of commissioners shall pass the me with interest horn he tla+e of levy to the dale s cn e f '
Improvements,to-wit: an ordinance nsta5llmenl is due.OsnO or more Installments In fne o der In which 1'� providing as essmenh for ihemmDrwements In fne }hey a e paable,or ih9 vrhole special lox,madu be Dald on Me data
.051 (hero describe Inn!Improvements ono spehsty the-one•or rat Speddl At Improvement aliedistrict: installment becomes due by payln the am n thereof and Inter-
kin�y ( ice r alerlala lortms 1 it tloni disho to (U At time ❑ea II contracts for the kl f Me Inv- 1,
1 ne�sl� plaAa.'prbllln and peelelealions'on Ile in ibe olgte of Ine Cit EnUI provements nave been'let,the property pr'a for all making
acquired esl r'the date or paY men 1,Default In Pne Davment of nY n Mstall•
o ,veer end defray the abutters'perilpn f the cost antl expense thereof to make the im v ants has been finally determined and Me a of principal Interest when due shah cause Ile/note d fhe
bt aPeclel,llaey"ment Epen tine lots a plefea'oi g.OEn t,EO InKlea n le cmt of parr¢mock to be done be the
CI r'hoe been deter- men,
principal one It of eat as:
become due a rare bee Immee ldnaW
benefited bay even improvements,fir be assessed sc re lth id Iron) mined: and the rt,'le a oulf of the unpaid pre nCupal gSRall Iherealler draw
.'" leer oundauar feel),situated give
Mere al 000e Ine-d rev- fig For ice service re park maintenance
has ncom fat any time alter lnreresr al he ate o fen percent perefant n II pals,Dur et y
M boundaries,and sn Qioe estimatesquare
foot).
total Cost M Improve- the 11g1 s or park to l ofetheci has commenced:t unpaid
dr in lMee sate }sa few he a Per the e percent
r
marts and cost or
front fool,o re lent', (]I Ate any times oiler all of the improvements in the Special 7m- Ieinstallments past doe Its Isle/Palma at the rate of ten e t I
—' All protests r ObleCoIOna to such,Improvements to the carrying Proveme^t district are enter ly completed and aCCepted• r a u n to the nextInstallment dale,together wed I accrued costs,
pl,l l out of such intention must he in writing,signed by the en on he Sara ordinance shall include: and shall thereupon be restored to the right thereafter tp pay any •
properly of front
or benefited,describing Me s together with the (I) A reference to the proposed Improvement and the district to s Isrrnents In the sameas if default had not been suffered.
OT' umber of front feel far sou re t1 d be flied with the City Re- be benefited, n Prepayment of unpaid a Installments, 1016-21 UCA 1953, as
'turf corner on or before the Eay of - 19.--.The board of 121 The fetal cost of the Improvements to the Blocks,lots or parts amended.3 commissioners al lh first regular me ling thereafter,to-wit:the thereof, r pieces of ground In front of or lore,o pon or adjacent Default payment,10-16-22 UCA 1953,as amended.
' tlor of -,19 will< Id¢r the to
levy.and hear to,which said Improvement has been completed,and upon which said Sec.39-5-3. Payment over.to contractor and tilt.All urns colted •
-
I'.0 end consider such pretests and obiectlons t said Improvements as tax Is,e Ica. ed ny the city treasure,within fifteen days after he ordinance Ievy-
I'-a shall have been made. (3)An Incorporation,by reference of the corrected assessment list. tag the lax becomes effective shall be paid to the contrctor having
os. By odor of the board of commissioners of Salt.Lake City,Utah.' (The ordinance need not describe each block lot,pert ofblock or a contract to make he im r ements for whits such tax Is levied
t-:: DATED lot,tract 0 assessed.) less not o,engineering,
fen percent,to be retained by te 11 account
(XI A determination Me mannerof makng the assessment of o levying,engineering,, Inspecting,publishing notices,C end ether e-
ICS_ CITY RECORDER the special tax,In respect to front leet,square feet or otherunit Eellectiobyofhe c llya incident to such Improvement and the levy and
one"1 I Sec.is te, Protests by property owners Hearings.(11 Any per-, Of measurement. x uessm S.who Is the owner of properly be assessed In the special Improve- (5)A finding and determination of the benefit of the Improvement o Money received from a Cola--dlsposltion, 10-1.26 UCA
menf,district described in the notice of Intention shall have the right, to the property assessed 1453,as amended.
Within Ike time designated in the notion,to file In writing 0 protest (61 A declaration of the levy and assessment of the special to Sec.39.3, Delinquent list and notice of sale.After,the date of i
to Me- eatlon of he special Improvement district or making any (7)A direction and authorisation to the treasurer to assess and delinquency,as fixed,n the levy and notice el tax,the t treasurer -
tnN ether entity ns relating thereto.The pretest shall describe o other- Ce11e1 IWhen t hall proceed to make up list f all property upon which Me special
Ise-Identify the property Owned by the person an persam mdklrg (al en the tax shall become due: fax re ems due and unpaid,and upon completion cause the same to
the protest. • Special taxes re for benefit of marlproperty owners and not tar be published once in some newspaper having general circulation le
(Si At the first regularly scheduled meeting of the board of commis- • for generals support f government Wher v:Bonneville the city.Said delinquent list shall contain a description of e with
Shatters of Salt Lake city,Utah,after,the time fixed In then tics f Irrlaxatien Ditrict,69 U.510,2.56 P.785. dellnquenl a cording Io MIS, blacks, o parcels, ',Nether the '
AW'1 Intention for filing of protest wit the City Recorder,the board shag Special taxes are levied assumption that land n. receives owners'name or names.II known, a II not known,in lieu Mererf,
s- Inopen and public se lots consider all protests so flied nd hear all benefits for taxes hevhacA Is regvlred to pay.WAllcher v. the wordsa'•Unknown Owner;'with the amount f lazes due,onearn
I
N_ bI cti0ns taring to the proposed special improvement elsirlct.Such Bonney/111ee Irrigation District,supra. separate parcel, exclusive of costs,and shall be accemped.by a
sabring may be aalourned from time to lime tea fixed future lima Sec.39.C2. ins Ievyin09e ha be centred to treasurer.It shall notice of sale substantially In Ito following Orion. 1
00' add
to�beGnithe
sera she ve°has
¢wit bheard,me board'of cornmi after ell persona Ile thevyiing duty ial the
taxtt hell become effective,to transmlfeaecelr,1n NOTICE OF SALE FOR special S
PECIAL xes TAXES
g netts g spec purlce Is hereby given mat speclnl faxes for(here Insert briefly
shall ybusldar the ergaed air put Mtn held fne,deah made and may copy there 1 fir the IIyy 1 of natir. the purpose 1 the Idol
ere
s' due end
gala Ina o n hereto upon Ma
I I tea area deletions d Cntoe a to Ine preoema Inv o ements and Sec,39-63.Publketlon of notice,Ithy ordinance
Mly Upon receipt by Me fonds s t Mrth sna described In tntere delinquent list attached, 1
I a In the 10 be Included In Me special assure a¢Men}}district es It may COY Treasurer of a certified copy of the o dlnance levying a seeder and unless said taxes, inducting Interest, together with the cot of
It.. consider des Noble or necessary to aaeoW to benefits to the fax or assessment,as provided herein,the City Treasurer hall cause publication, paitl beforethe -day of (here j peooe In.fne f shooe bn may or provide for Me neeklna 01 a y wid ordinance le le pinnl he s ors time In one a en rapers having fix day al areleast two days from the date Of pub l l cation)the reef
he diets It a not pert In the c the of Intention u ror tldlftg hir. General clue orpn In the city l least five tlllr uelt.to the otice properly upon writs such taxes a Ilea,will Si sald day be sold
AI 'the dlslrlet any properly erW not Included Is given
the b0undarles of the When such far r as es ¢r shall become delinquent,Such notice fur Said to Interest,e 1 f o ertlsing a e pens¢o e t
e district Unless a notice of-Intention given and a new hearing shell be wbstanitetly In the WOW!.form: the west front door of the lolni city and Junin'but'ding In Salt lake
held, - NOTICE OF SPECIAL TAX Clly,Utah,beginning at the hour of twelve o'clock noon,of said day,
(3)Aker such Consideration and.determinetlon,the board M cern TO WHOM IT MAY CONCERN and conllnuingnunto all of sold properly shall have been sold.
., misstates's shall dope resolution either.bsndening the district or Notice is hereby given that a special tax for the purpose of(here property a not be taken for tax orspecialassessment
ting the distract either as descried In the notice of intention Insert briefly a description of the Improvement for which the tax Is unlessa owner of properly Is given tice and tribunal.
With deletions and Changes ado as above a tstrltadt provided,the levied)has been levied by ordinance m the board of commissioners for hearing before Cempefent and Impartial tribunal.
I board of commissioners shall abanon the dlslrid and not create the of Salt Lake City,Utah,which became effective on the Elkins Millard County Drainage District, 77 U. 3n.
m If the necessary number of protests as hereinafter provided have 294 P.307.
been filed on or before the time specified In the notice of intention for Said speclal tax Is levied upon the fouowingdescrlbed real prop- Sec.39-5-5. Charge for preparing notice f sale.The city tree-
• the tiling f protests after eliminating from Such filed protests (11 aria In Salt Lobe City,to If: (Here incorporate by reference the surer shall tax against each parcel f land advertised as delinquent
Wotesfs relating to property feting to type of Improvement ected assessment Isl.11 Is not necessary to describe each block, One¢sum of fifty cents for preparing the notice of sale together with
which hos been deleted from the district and(III protests which have let,part of block r 1le tract or Parcel .onoale esy to be assessed), me cost of addition
the delinquency and shall after the first pub-
; wNhdraWn In riling prior teethe eoncluslon el the hearing.For and Is due and payable In -- oval 0 ouai installments, Ilcarion In all Instances of payment,sale or redemption,collect such
t1 Wrpose4 of its is section,to nK¢s ry number or protests shell mean e9lnning e r. amounts In addit bn to Me tax,
fne egg agate o}the lollowlnp: Interest at the rate of (not to exceed seven) ,Sec.39.5-6. Minimum sale pprice.Inn case hall land advertised
cal Protests representing two-thirds of the property to be assessed percent per nnu Scthe whole a amount of said tax shall be ce fors for delinquent special fa es be sold for less then the amount
- In es en)ere an assessment Is proposed to be made according to pitted from the dale et - -.,19 •end of such special taxes,Interest,the cost o,advertising and expense el •
frontage,o Interest of said le on the whole amount of s Id tax paid shall 1
I (bo Protests epreenling two-tniris of the area of the property be due and eyabie annually o the die date of each unpaid
in gig.
39•4. Sale.On the day fixed for the sale the city treasurer,
10 be assessed where en assessment is to be made according 10 area, (Above sentencewill be se.i said
when tax Is levied for lighting 1n person se by deputy,shall appear al the hour and place named r
or service or park maintenance.)Said fax will become detIle date
f any tee notice of ale, d shall there offer s5Nlclent of the delinquent
(C)'Pto bss representing two-thirds of the assessed valuation of the installment or the interest aforesaid IS 1 paid on the date when real estate to pay the taxes, Interest and cosh at vblic union to
1 according
to b0 assess.where an assessment is proposed to be made the same becomes due,and i such event the whole amount f the tax the htshe51 responsible bidder for cash.The Her 1sale shall be sub
_ c ding to assessed velereflon. Unpaid f the time said Installment oral Interest aredue ill become slanlinIty In the fahowlng language: There Is delinquent upon t If less than'thenecessary number of pretests a filed by the due and coven.,and will draw Interest as the rate of ten Decent (here describe the piece of property as In he notice)
Of the property to be a ssed,the board ofc Issloners peruntil paid.One or more d said Installments In the order a0ecaal taxes amounting to S ,Including Interest,wain casts
shall have lurlsdietlen Is create fne special Improvement district and In Which they a payable oes did,O Me whole tax,may be Paid and expenses ofS.... .,What Is the sin Iles'portion of the
proceed with the making el the Improvements. I any time within fifteen days Ilea the ordinance levying the too property which you will take and pay the taxes,interest,costs and
(11 Any person who f0115 10 file a protest Ifhln the time specified becomes effective.without Interest;and on es' of d Install- expenses?, If the ale Is of Concluded by four 'clock in Ire after-
, or having Mea withdraws such protest. hail be deemed to have m Is in he order in which they are payable,o,the whole fax n- of the day advertised,II may be,by the treasurer,a aroad
aived any comedian to the creation of the district,the making of paid,may 6g paid On the day an Installment Is due,bye paying the until noon of the nextaloe dullness day,and thereafter In the
)I the Improvemonfs and the Inclusion of his property In the distract, amount Mereof end interest to said day.lb said tax is not paid when s s et proceededutwith and continued until completed.
Such waiver,however, hall t preclude his right to,bled to the due In hall proceed r n to collect same with Interest and cells, same
Manner
property t0 collect assessment,10.16.24 UCA 1933,as
nv t of the assessment at the hearing for which prOvlslon Is made as provided by sew and ordinance, - amended.amount
Section 39.3-1. All pedal a payable t my office,room--..----,City and Sec.39.5E. Sale to city, In s no bid, at least equal to the
1` Property may net be taken for tart special seas are e
less Owner of property Is given or 1 I assessment for County baled at So Seta Lake City,Utah,Utah, expenses
of the tax, separate
and Interest, rat Of .a as each and
1, hearing before Campo en} ioaet¢and opportunity Ellin for al Solt Lake Mle day o! rxpassar of isle,oneach separate pael,15 received.bed. each s pat
and¢acts(7 tribunal.Elkins v, 19 1 r
ggce
Millard County Drainage Disirlcl, U.201.39d P.307, a parcel offered for sale,such parcel shall be old In for
t City Treasurer and Collector of Special Taxes Lake Clay,and hall be Interest,
a Salt Lake City for thed t
Charier 2 pe a m of the tax, such s and alerav the cost of advertising and expense
an
LETTING CONTRACTS FOR IMPROVEMENTS Property may not be taken ter tax is special secs nt iofn nee,and such salt shalt nave its,came effect as f made In an
ll Sections: mess owner e competent
is fros nose and opportunity El for indlvidvdl.
39-2-2. Impro to ernenls Inclu. unless
before patent and District,
impartial U. 03tribunal. Elkins The city auditor snail draw any for the above nt eulea
39-2-3. ImprOvof contracts.ad, neeMil lea County Dsment, Di14,-le C U.533,294 P.302, amount m the purchase price against acne urelal Improvement guar•
39-2-3. Ermine of Contracts. OrdinTotal nee levying r tier or,cost of UCA vein nt r need. for which
fund and In favor of the city treasurer for the special fund
Sec.
Interim warrants, Total assessment greater than A f i,as amended.
fir tar wnicn said far was celled.
Sec.39d-1, Notice h contractor.. Before any pedal tax for properly owners.10.tice. UCA 1953, S a enafte Sale of roperty to collect assessment,10-16-21 UCA 1953,es it
special Improvements hall eaa levied,t the trato of ng for bids See. OOloe.Mailing of notice.As pon as passible receipt
On himion amended. r
shall Came mtoaking
be thellshed a nonce s ...tors calling for olds Of said ,lice,and not more than live days after al lax on sof- Purchase bynl m '-tile l files .propertyamended.
sold for tlelinauenl-as
for the aking of the be published described in me notice of inten. me cerheed copy of theordinance c levying
tog Me special tan t a sea .o menf T x sale UCo d.T e e
hen.Said notice shell le on in at
least ea time anewspaper melt,the city i Treasurer ore a cause to W deposited in the S cis{, Sec.3955.9. Tax sale record.The treasurer null eke a tic,d
having a,general circulation In the city at least fifteen atleys before postage prepaid,a notice e a personal notice Containing the facts et all sales Oi real Property In a book to be kept by hunt for the
' the Plate specified for the receipt of bids; provided,If by a ad- relating to the assessment subssantra fly in fry,form provided ter puts urpose,therein describing the severe( parcels of real property on
¢manta oversight,the notice IS t published or IS I published tithed notice,(a)addressedto each owner f property to be ease:sec! which the taxes, Interest, costs ea d expenses were paid by por-
for a sufficient WOO Of time prior to the recant of bias,the board within the special Improvement O,Sfrlct of Ine last-known address of chasers,In the sme order as Sthat In whch id properly es ever-
01 Commissioners ay still proceed to eel a tract for ,,h - such a es' in.for such-purpose the n and address Dearing Eisen for sale,slating In separate Columns,the properl,the amount
➢royemenis If at the time Peale led for the tee pt of bids ithas the last-completedreal property t assessment rolls of Salt Lake f fne fax,Into real,fne osis and expenses,how h and what part
received net lees than threes led d bona tide bids from c shoe- County,and(b)addressed to Me”owner.at the street number of of each tract was sold,to whom old,Me dale of le d the day
1 .The notice to contradors.may a be published simultaneously wile SUch proved roperfy id be sassed• of redemption.At the end of each calendar year the book shall be
1MS notice of Intention. Sec,39-1-5. Exceptions to parking assessments,The Ward of corn. endorsed 'City treasurer's specia tax ale cod for the Year.----,'
Where the scOsmenh is to be levied ter the cost of',Penh'.veld- issbners may ex any lot r piece of ground from the levy of and It shall hen be filed In his Office.Whenever, the:caller, ny
' ,ening Or xtendlnq streets r alleys,the purchase o c dnetloa on the lax for settingeait and planting of lawn,era end shade trees portion of property so sold shall be redeemed,the fact d edemenen
price Of the land hall be deemed Me contract pricer and notice fir In parking Spaces or the park m t terance when sine owner or such ,hall be,by the treasurer, entered apposite the description of am
t allrad,rs dispensed with, property hall,at any time prior to the execution of the contract ufor property In the tart sale record Al the expiration f three yearstram
Centracfing for Improvements,10-16-s,U.C.A 1953,as mended, the k,make showing satisfactory to said board that he has co the date W filing in his office,Mc city treasurer shall file ch yearly
'\Ids,publicatIon,and tice,10-1as,U.C.A.1953,a amended. need,and will continueto Its mutt.n,to set out and plant said tax sate record I^}ne office of the Icy recorder.
to p.ovements for hich niraals need not be slei, I0.16.5 lawn,grass and shade trees In the king pace abutting i his grope Set.uses,. Certificate of ale. When real estate Is sold for
d�t (211 III 1/1,U.C.A.tem,as amended. oily,In accordance with the plan of the 1y engineer,and that he special faxes,the treasurer shall make out, sign,acknowledge and
Thee ly had lurlsdlcllan of street opening proceedigs though will maintain same In good c,dglen thereafter. deliver a Certificate of-ale which sall recite the fads f sales In
65 Part of purchase price rl necessary lends waspaid by Sec.39+6, Refunding excess saes. faxes- City engineer, Tee the tex sale record,and what payment n been made therefor,and
elf deroying i Of Improvements w 1heUl advertising for city engineer shall report to the board of commissioners the actual shall be Substantially it the following
olds or IN11ttqq contract,Aterd v.Sall Lake Clly,73 V. I f each Improvement,}o defray which a Special tax has been SALT I AKE CITY CORPORATION TREASURER'S OFFICE
P, ed2,215 P.1101, levied by the board f Commissioners,es soon the actual cost can CERTIFICATE OF SALE FOR SPECIAL TAX
Jurlsdlcllen to o as os
strut spatial Improvcm enf acquired be ascertained.al Pontreport eat also dew the difference,an any, THIS CERTIFIES,,ES,That on--- ----------------in pursuance f
Is of City,
supra,
by mere IrrepUlerifles.ACarp once
Lake foot fro the actual c and the tax levied,both by totalllso bya the tre she ordinance,cone I, --Utah, ld
kt Lake Cityy,eq Dce, sa limp o e one c pyoo such Ir pert withh ee shall also, t tnd lreasvrer and collector of special taxes fire Salt Lake C fly,mtin sold
Statute requiring city l0 advertise for bids and prepare pions me time the n copy of such report with the city treasurer,and fir _ bled to redemption,as
for improvemenl5➢rnpto=enh pry1Yable le9cluslvelyurot one copy 39w 7 Ind.city afditor. r. Tne city treasurer, immediately pr ded by law,the following paopolry alt'Lake
mleyof fw dells•
held Inapplleeble to que^t special taxes assessed against
1 v es Irom Improvements, Barnes v.Lehi [Ity,71 Upon the receipt f the 5 engineer's report,shall onward t0 the city fo.Wlt,
n o re nnu
U,311.179 P,6)S. auditor a list of all persons who have paid Into the city treasury any Ear DENSCRIPTION Page
meyySinclude In any canlract io 1 Included.In one diemt a a e Iori more portion a of such soap Ito,togethercost
with the amount so Iln which g said Improvement to the fsel depth back therefrom,
Of the Improvements me be In t the actual Cost m the Portion f such Improve- Frontage abutting yy excess
sna where any im specified in aotrr 39.1•I of these ordinances me h upon which the Ira or parcel of tans belonging to each of such (or oMea-deplhl
-s..w..__.cry p ¢menf In any extension v 1 s es t0 character, Persons abuts,and which has been assessed for h i prrvem nt
•
I
Ii
a,ao,na �,m
n, to me street Im• e pe 1 )tax assessed Mains,ea Cn. _ ---_..
p varying 1 vexng rites in aE tl nco with CO character,width Sec, M M 0948' let,Gltk'e-a..4 The city auditor, estate„upon
p
tent of the Improvement,upon hot portion of the street Imrreedlately the receipt f fly V port shall proceed to a amine -
% the same.He shall determine what persons are lastly entitled to
•
abutting or taxes are to sold DneMof, refund of any portion of such tax,and the amount to which each
Special taxes for benefit er ment. mutters end not'ta% Is entitled.He shall dip such claim In the same for general support M government.Whitener.v.Bonneville ottheerrclaims are audited..and shl Immediately report theme to the Peel
Irrigation District,69 U.510,256 P.185. board of commissioners,with'Su h of Lot-- -Block. Piet
Special taxes are levlel On MSUmpt1°n that solid a re- Particulars and Information as will TAX AND COSTS
Ives benefit lot leers which he h required owner
spay. fully Inform Me board f commissioners. Amount of fax S
Whitener v,Bonneville Irrigation District,supra. Sec.39.4.9. Id,Board of commissioners The board of aommisslon •
-
Sec.39.2-3.Letting 1 contracts.The contract for the making of ors,upon the receipt of the reports, hall(If deemed lust ntl proper) Interest to date of sale • '
such Improvements shall be duly lot by the board of commissioners appropriate_to each person nfitled thereto, y portion of such special AEvertisln9_.--
.50
o the.lowest responsible bidder for the kind f service Or Material
sax paid by o Im Into Me city treasury,whlchnm U be•in e c s f lot
or lorry 1 construction which may be determined upon by the board tool t t the portion o/such Improvement, eon which fee lot Certificate of sale ZOO
of commissioners alter the opening f bids.The board of commission. parcel of land IpelOnging M s ch Person abuts,and hl�h has been Total tax and casts at date of sale i
s shall In open sloe pen,examine end fublIely declare bids and sse5se0 for uc Improvement;a tl shall rebate and a I1 the tor-
may lentany or all bids when deemed for the public 9eod and Lion of such tax-which Is in excess Of the actual cost of such Im-
et such o a ater meting Mall relent all bids other than the lowest provement.
and best bid of responsible bidder.It the price bid by the lowest Total assessmentpgreatef than f of Improvement rebates to
and best rc5ponsMl9 bidtltt needs Me estimated c t a5 determined Property owners.10-16-30,VCA 1953, amended. City Treasurer and
an the t responsible
Engineer,the beard of tsslboa d may nevertheless Sec.39-4-10. Maximum amount which an be assessed.(la Assess- Collector of Speclel TOZeS
a artl 0 nEngi for the price old.The loners of commissioners Tents for Improvements In a special Improvement dGtrinl hall not ,bated,Salt Lake City,
y In any case refuse to award a contract and may obtain n In the aggregate exceed the su of Me following: fAcknow edgement In statutory form.)
bids after giving a fee notice tom c teantue and may determine (a)Thecontract price; Sec.39•5-11. Interest-Interest t the rate of ten percent t,
bids
s aftern the district new
a not to make some of the Improvements (IN The reasonable cost of tills services, maintenance, labor, u shall be charged o the special tax due Iran date t delinquency
proposed to be made. materials or equipment supplied by the municipaliY, n II:date of z Iep and Interest a the rate o1 ten percent per a nu
$ 39-3-e.made.
wants. (11 The board M eommissiOnefs, 1)The property price iff anyp; hall be charged n the full amount for which the properly was said
from time to time as work process Ina special improvement district, er Interest n Interim warrants issued against the spaniel In, tram tlafe of sale, am
may Issue Interim warrants gains,the district(a)for not to exc ed provement district: Default in payment,he treasurer
()CA 1953,a amended.
ninety percent In verve of the wok theretofore done upon estimates (el Overhead I5 e}to exceed fifteen DerceM of Me sum W Sec.39 5-1I Fees.The Ireasurer shall s collect lee o1 1w0 dean
of Me City Engineer, d (b7 where Improvements In the tllatfl<t Parts lo),lb), ntl o(c)of this ubsectloa, for each certificate issued,which fee shall be covered into the city
require the ecleuisleion at properly,for not to exceed the property HI Where inn assessment Is entirely
prior l the tithe a all of the treaSecy.
Pr er. im ou vet enh in the district areo exceed
Completed ptrH and accepted.anSec.3th c Tecate of of sale to city.When property city •Itl r. k
IS)both warrant shall bear Interest at the rate of six percent 'ile mount or Iingencihs of not ie exc M ten percent of ice earn of the sty,the certificate of a that shall be reitlsate to oche cohort
o r an^um from rule dale of Issue vent alltean days alter er levy Darts(a1 orb Ib)ati Ihis subection. In
duty it shell be to see that such ¢hall t e Is properly recordeda •
f assessment.Said Interim wart end the Interest thereon shall 121 The rb shall pay from Its general funds or team other sources p the office eP the county recorder,aUdi,and shall ihereaffer be kept as• fN
bo taken up end paid by the specials Improvement warrants or special legally enable for 'e h purpose; parr of Me-¢colds of of alit auditor's entice. 1
Improvement bonds Issued upon levy of assessment after completion (a)Thal part of the everheatl costs for which an assessment can- See.]95-te Sale of car Pa Yrne. The try may selland sign
of the work. a not be levied,antl any certificate of sale p n payment to It f Me amount mentioned
Provlslon for fie delivery to the tractor 51 Interim w - n(1b3 Wlere ss ssrnfetsp a levied prior to the time an improve- In said certificate,together with Inter, 1 lam Percel per a um
s h c )Rational.Blair v.Montrose, 59 U.19g,199 a In he district a entirety completed,all cosh F king Me iron dale of sale ro dale of assignment d an lee received there- t 11
P.66T. Improvements for which an assessment w n° ieviee;and tram Shall bo Dald Into ih<special Improvement guaranty fund.
It levy of special tax'for sewer Is Illegal,ON Is liable for (c)The Cost of making Improvement was
the benefit of property Sec.S95-15. General taxes dennquent properly. Between the 1l
cvyrment a eulslanalrpp wary is Issuad for such improve• egalnsl which a^assessment may not be levied. 75th day of November and the 15th day of December,In each year,
t.Ryber{I v.Luntlstrorn,e70 U.517,26t P.453. public agt not encies<not assessab e,10.1615,UCA 11953,as amended. what e tilt any,l of r theypascertain,
roperty sold to Salt Lake ion of Me
is delinquent anrecords, II
interim warrants,10-I6-10.U.C.A.1953, end m• properly ac it d alter creation of special Improvement die. about to be sold for general taxes, d report the properly and the
Issuance to contractors,tote-10,V.C,A.a1595J,as ended. Iticf,10-16.15,UCA 1953,a e ded, amount of taxes In each instance,to the board of o i sioners,with l',
Chapter 3 Sec.19-4-11. Supplemental assessment In case of any deficiencies, equest that the amount thereof be appropriated to Siaf Lake County.
EQUALIZATION OF LEVY mistakes in making SSessm ter ley The board of Commissioners may appropriate the amount as recom �4s
Sections:
Olsslons,errors r any a Y in pr sql
390.1. Assessment IISI--Board of Egvallzetlon and Review. respect to Me total cost of the Improvement or In respect to any'tract, ended by the city uditor,and he shall therempopn draw a rant 14 •
39-3.1. Notice 01 Assessment
Ilsfg. lel,block or parcel In the pecial Improvement district which has not In laver f Salt Lake Cmpnly for the rote)Su f h delinquent
390.2. Meetings of board, been fully assessed or which has been assessed In an incorrect amount, taxes and deliver the s to the county treasurer,taking duplicate ais
Sec.190.I. Assessment Ilst—Board of Egeetieatlon and Review. the board of commissioners may make supplemental assessment receipts for each Separate piece or parcel tf property upon which Inc le II
Before an assessment Is levletl end whenever the City Engineer hall and levy to Supply Such deficiencies,omisslons,er ors, mistakes general faxes are thus➢aid.The city auditor Shall,thereupon deliver fzgt
Issue a certificate covering a potion or all of the work completed in section
Me holding veal i hearing era plying^Ostia as provided sub- of each such receipts to the city treasurer and file and attach the •
no Improvement covering
he shall send copy of id certificate,completed
in (2)of section 3900. other to the corresponding certificate of sale In his office.Upon recely ,eti: .
together with plat f the properly benefited specialty by any inn. Cheese/5 Ins such receipt,the coy treasurer rope make entry to his tax salt o p
provement to¢the City Treasurer; and. immediately upon receipt COLLECTION OF TAXES record,opposite the taxes
shall thereafter
property,of me date a end amount
,xe
Meteol,the Treasurer hall make an curate list f said roperly sleet ions: nc taxes paid.Such aervm, shall llbe included
d Interest t the rule f seal
pe lolly benefited, hd, pan ompletlon of ale assessment Ilet, gene' Delinquent dales of special q�sessmenfs. ten percent per e annum, shall beproperly.
in the amount required tent
shall the a Copy the City Recorder,who shall hereupon notify 39-5.3, Payment overtaxpayer.cant to bet.id 00for. hcdemol Of such estate aid
the board of commissioners that sold 1151 has been c teted.The 39-53, DelinqPayment over sera notice
and ul. Sec. Redemption,person Reef estate old,or special ess y
board of commissioners shell thereupon appointp a boars of eq alixa. 39-5e. Delinquent pro end notice 0 sa la. be redeemed by any person interested Merely,at any lime within w
lion and view consisting f%ree or me of Its members and give 39-5-5. Charge for preparing rlMine of salt. • three years ahoy the date 1 the sale a purchaser
se wen parson pepp`ng f
pDublic notice of the completion of theassessment list d f the 39-5-6. SoleMInImum sale price. Into the city treasury,for the use f the hpaser, n or his costs
legal a°�o II
time d lace of the holding A the moo' Sale. senialive,the amount paid by such purcflaser,and all c er and x• 1 uu
p public relating to the 19-5.9. Sale to city, peaSes, ciudlne the t of the ertlil<ote of sale,together with the
proposed assessments, 39.5,9. Tax sale record. f fifty cents for the redemption certificate,and all special faxes 1
Sec.39-3-2. Noll¢01 hearing-The Clly Recorder shall publish or e.10, Certificate of sale, that have accrued thereon and which have been paid by the purchaser rrv"t
s Id notice In a ewspaper f genera! ierculatinn published I.the 39.5.IL interest. alter his purchase to the time of redemption together with Interest at I Ij
ell/at least one time,The Pat publication hall be at leas)twenty 39-5-12. Fees. the rate of,en percent per annum onthe whole from the dale of pay- pun
and not more than thirty-five days prior to the date the board will 39-5-13. Certificate of sale to city. meat to the dayf redemption;provided,that in all cases here prop- spina 1.1
Pepin its hearings.In addition,not later than ten days after the first Se l ld. Sale of certificate. rly has been old to Salt Lake City, d generl taxes thereon have pub
Publication,the once hall be malted,postage prepaid,(a)to each 39.5.15. General taxes on delinquent property. been hereafter pall by such city,It shell be necessary ler a r damp- '1
owner of the properly shall
be sassed within the special improvement 39.5.16. Redemption. honer to pay the amount of such general,axes,so paid as aforesaid, 13atVP
disrict at the Mscknown address f such c sing fors Id oh- 39.5-19. Certificate of redemption. with Inerest thereon from the date of ppayment to the day Sr damp- mine
Pose the am and address rpearing on the last templates Property 39.5.10. Notice of redemption, non,atthe rate of ten percent per n and provided. further, ma s¢
assessment rolls of Sell Lake County,and(b)to the"owner•at the 39.5-19. Tax deed. that when two or moteparties interested In a piece of property
t street number of each piece of Improved property to be assessed. 39-5-90. Tax deed record hich has been tprd for taxes,either party redeem ofthet property �V ptv
Sec.39-3.3,Meetings M board.(l The board f equalisation and ge-n-t1. Recorder's fees. In which he Is Interested,upon payment Of that a whole
of the taxes, anon ��
.view Seal!convene at Me lime and place specified In the Slice, 19.592: Redemption op alter deed. Interest and Is which his properly hears e hole r perry sold.
Hearings atoll be held on t less Man three onsecutive daystor �Ies,yS l
1 least o hour between 9:00 a and 9:m pm.a speClfld In Sec.
Sale by nqu ireasuter. togeml e With the sum of fm cent for redemption,as eem certificate.
the notice.e The heerinps be a.m.
Or asses from lima Sec.]9.51. Delinquent dates of special losses is.The a Sale f opperty—redemption,101M1�]5 UCA IOSJ, emended. apond
may a ono f special taxes tor Improvement purposes shall he made as tot- Money received from assessments—dime-titian, 10-16-26 nUCA I
to time to a spetlli<place d a SCom completed,
hour and day unlit the lays:The total c of the Improvement,including interest o rim 1953, ended.
work of the board shall have beenpleted,At h hearing the warrants,It any,othe contract price plus an amount not to exceed ten Sec.39-5.12.lu is Neale of redemptnOn..The city treasurer shall, es1P 1
board shall hear arguments from enh person who each
himself percent thereof to c ad.cost f engineering, inspecting, ub when any property is redeemed,make the proper entry In the tax le deans to be aggrieved,(ncludlngl arguments property
to the benefits accruing misting notices and making the levy,shall be levied at one time upon record filed In his office.and issue a certlflcate of redemaption,which ,I
io any tract,block,to, parcel of property In the district rlet- the properly and,unless otherwise provided In the Ordinance of levy, certificate shall be,by him,acknowledged,edged,and wroth d entry or v
Inn to the amount of the proposed assessment against any such tract, shall become delinquent as follows: said<printca•e shall be of
Ieele evidence of such redemption.poverty
2 ill
block,lot or➢arcel. For paving,sidewalks,sewers,drains,curbing and muttering,In Sec.39l5•1 B. Note f redemption. In all cases Whole povery wd ve an 1
(21 After the hearings have been completed,the board hall con. Ual yearly Installments,with intereston the whole unpaid at old to Sall Lake City Is redeemed, he coy treasurers all Issue °J xv' 1I
Miter all Inch ^s rgementS presented and shall aka rot cove,- the to of not to exceed ten percent per annum,payable annually at formal notice of such redemption in writing, nd floe thy same lito
'Ions In any prlihe ntl zsse5sment as It may consider lust and equitable. the time each Installment Is e,to-wit:aO.-tenth thereof one year he city auditor,whose dud it hall be tot his s eh notice m the a4o I
Such corrections.may eliminate onemore pieces of,properly —.wafter the ordinance levying the for payment of the improvement din ertificates ale onfile In his offlte, d Indorse u 1
May Increase r decrease the amount of he assessment proposed becomes effective;onetemh thereof In Iwo years after such ordinance ont the filingface of such certificate,In red Irk,the word"Redeemed,'- mu
to bel tinted against enylpiece of properly.In the<senis the Corrections becomes effective;one-tenth thereof three years ater such oral- nd the date of suds redemption. 'aS
1 any proposed assessment.before pmroVirg a becomes effective;one-tenth thereof in lour years alter such Sec.39-5l19. TaxtImed.If any property old s aforesaid be t -6t the uc acted assessment Iht, Ilse board shallse to be malted ordinance becomes effective;one-tenth thereof In live years after such redeemed within:the time and In themanner sin this aha ter prcvideld
to each owner
}-properly whose assessment h to be Increased a notice ordinance becomes effective;one•tenih thereof In ste years after such upon the deposit of the tax sale recod for the year I which told "6S
paflne that tMe meat Will beIncreased,the amount of the ordinance becomes effective; netenfh thereof In se a after revery Wasscud,by the treasurer with the elle recorder,the c'y h6C 1
ooposed n ass¢ ewer,Mat a hearing will be held at which the m such Ordinance becomes effective;one•tenln thereof in a rile years recorder shall,on presentation of the treasurer's CerMICate of sale, I'dr 1
May appear a atnd m ke any°elections to Ice Increase and Me after such ordinance becomes etteptlef one-tenth thereof nin tine years make and acknowledge a deed conveylnp the Properly therein de-
time and place of the hearing.Inc notice shall be mailed to the lest. after such ordinance becomes elective;o•ne.tenih thereof In ten years robed to the purchaser,his heirs or.signs, he Man be. 3.6L
known address eof iM1e owner using for h purpose the^ and after such ordinance becomes effective. If any person shall be entitled to e receive daces for more than 9'6C I
addresses appearing o the tlasl completed real properlyaassessment For opening,widening)or extending of streets or alleys,installation arcel of properly,he may have fheC thole Included in one deed,but 9.6C
1.0113 of the countywhere the effected property Is located antl in of Ile tree es parking
and setting l out end planting lawn,grass and each parcel hall be seporatety described.In January.0f uch eat, sV6G
addltlencopy f such notice hall be addressed to e"andshade trees n parking space In three onto yearly insfanments,wale soon thereafter a the business of his I!Ice will permit,the city o!1>a9
shall be so mailed addressed to thestreet member Of each pate. f nterest on the wholes unpaid Pb the rate of not to exceed ten order shay make and acknowledge a deed,conveying to Salt Lake
Improved propery to be affected by the Increased e e t.The percent per annum,payable annually at he time each Installment Is City all propery purchased In the n n f Menvtly at Special lax
nonce shall be mailed t east fiedfn days prior to thes date states due,to-wit: ne-tird thereof one year alter the orinance levyng the sale and^o theretofore redeemed,as In this hatter provided,fled
In the otice for the g f the new hearing, tax for Inc payment of the improvement becomes effective;and o .l d"iv r the a to Me city recorded
whose duty It shall be to sea
oN, f
(3)Alter all corrections hall have been de and all hearings, third thereof two years after such ordinance becomes effective;and oat such deeds are properly re orded In the office f the county 6 luaw
Including heaings nder s bseetler c2) shall have been held, the one-third In'Mee years afer such ordinance becomes effective. corder,and thereafter kept on hie In his office,for the benefit Of the I
board shall report to the hoard of o isslorers Its findingsthat For lighting service In l uypaiat yearly Installments,with interest on special improvement goararfy fund.Deeds Issued by Me city reel der -^'
each piece o roperty within the special Improvement 0ls:rl will any delinquent Installment Unpaidat fee rate of ten percent per a inpursuance of the provisions of this chapter,shall recite subSlantlalFY Qates '
be benefited In an amount not less than the assessment to be levied m which Interest shall be carped from and tier Me due date of the amountof tax for which the property S said,the articular put'
against such properly and that piece of properly listed n the each Installment, to-wit(: One-tenth thereof 15 days after the ordi- pose of te ax levied,the year In which the Ieo was made,the days poll,
will bear a than Its when
share of She t once levying Me tax 1 the peyote, f the Imo-°vemenl becomes and year o sale,the amountrfor which the ref stale erassaid,
Of s Me lenprrvement.Such flndlnpo, hen approved by the board of effective; -tenth thereof In ear thereafleti one-tenth Ihrreol in description of theproperty sold,In accordance with he Cerllfieot0 1 3'�op'4
mmissieners hall be flnrl and appeal be taken therefrom. two years thereafter; o enlha year
in three s thereafter; ale,the name of the purchaser.or the ,chaser's Osslgnee,and shall a ia5
Whoa recelpl Of the r port from the board,the board of commis- one-tenth thereof In fouryears thereafter;one-tenth¢thereof in five be executedmbyo the city recorder on behalf of the city and by him a�.ol
Stomas may proceed wl lh the levy of the assessments. years thereafter;one-tent hereof In syearsthereafter: n-leech acknowledged s s to be on0Itled to record. -
(a)Every person hose property is sublect 0assessment and thereof in n years Mereafler; onebenofereol in eight¢years Se 9-5-20. Tax deed cord.Tye city recorder shell keep n file ales
who hilt to appear before te board ot e ualization and review to thereafter;5k emit thereof In one years thereafter. In his<rlile a record el all tax deeds Issued by him,Which shall be 3hIm Ov
else his°biectlens to the levy of he es moot hall be deem. For park maintenance, In one Installment payable fifteen days a facsimile copy,of the deeds so issued,ard width shall be Indexed {{
to have waived all oblecticns to the levysescelo the oblecttde that alter the mrdlnance levying the tax becomes effective,will) Interest In thename tof the Individual to whom the tax deed was issued. 1
the board f commissioners failed to obtain Iurisd talon to order Me at the rate of ten percent per annum upon the whale,hereof if not Sec.etna. Recorder's fees.The city recorder shall collect two ff
maklna of the Improvements which the assessment Is Intended to pay. paid when due, donors for each deed Issued,for the first description of properly con- aides
Chapter a Payment f assessment installments, 10.16-20 VCA 1953, astailed in such deed,and for each additional description f property gIca I
LEVY AND ASSESSMENT OF TAXES amended. In such deed,onedolar,and cover such tees monthly Into the city
Sections: Assessment constitutes a lien wing property,1OM-23 VCA treasury; provided,that In cases where Salt Lake CITY Is the tett taps, '
r39�a-1. Levy of 1a%. 1953,as amended. sale purchaser, foe shall c cmllecied. IVVS
e'll: Ordluncp levying t0 be certified to freest/ter, Sec.39.5-2, Payment by taxpayeL One or more of such Install- Sec.39.5I2.noedemption after deed.Wherever prrooperty sold for a)ux,
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4 8, nESFRET NEWS, Wednesday.,Navemhef 'A, I970 (4--PerSnnnt%
lid Notice% Legal Notices )Florists BUYING COINS
!dive-a r n 1 S 17
special f d n v m Ci Salt Lake City mallbeen, BROWN FLORAI. I Tver gold coins, a
redeemed within specified,tout shall have n. d W M arH n price
Salt
Lake
e vh prior
Ids
ouch roper„lyI mean thereof.'b 364-5544 FREE OE LIVERY s ','z359oro3 '• 1 E s a"'
therefora s.M r IDp bowel f .I prosentanyes or F11,TAHwa�O ins 0, t3o dEN ower,,, ,
9ana ppprrpzpcb fordo as the Hoard ofocp hall boar.may deter- NEEDED IMMEDIATELY .
special
and the proceeds o such redemption commissioners
be paid into the 'IBM keevnnucn trainees Cie Oea-
panSec.39Psy3-ment Sate otter..nr city dtreasurer.T -v treasurer may art MILDRED'S FLOWERS L I` 1 Pareo I le"'
aci aim d I I' least threeII 1522 Fast n2eO south aPpeanl eat
d ly newspaper A I !r IS fl f _ II K A T81601
sale t thef l f 11 't y building, !the t e06.7967.
'red f ld l p p Iv 1 Me I y I d '-I ..-- - SINGLE? DIVORCED
ccived a tax deed on account of sale for delinquent taxes,nati there- N match people, q to-Mei
1 -redeem., d sell to t ,h h-Isatisfactory [ix MINING,URANIUM k d d k G f
bidder.Theboard f - a 1 lap he n d he hl�l EIS.IN t ! a l e
city recorder to ex cv-e the deed of S It Lake City f0 a,property C purer print
thus old All such property for which there nop I'the I ! he furnished.
sale o-D id d f 1hs se ton may hereafter be disoosed of h SP FCTACULAR collactiop f f ILRG -Sp i I shield d d•fe
Ina hot d f s al either punie or private P from [ AAI an St, it h T
received frogs all such sales shall be pad info the special Improve Aonl=Box MP Mdvae,Utah. decnrali 0 gaily 1 s We fu
guaranty land. - tr t h t d
e Money Ived from assessments, 10'626 UCA 1953, es I,- r_____ I. friends d -
amended. Christmas.god of II C 55 Hurry 378.306
Chapter 6 II LOST R WIND 1(Q j
SPECIAL IMPROVEMENT WARRANTS,BONDS 1I JOB OPPOR['UNITIES
AND GUARANTY FUND I JL �' Trainees needed 1 These o I
Aeci ons' Lions.ocall now ter el
3a6N. specie'Improvement warrants acid honas. $100 REWARD I KPA-328-1681
39P-2, Pours of bands.
39.63. Specialnprovemenl suerany Mod. For ee un of bo of nI)sloLI f YW C A W D R L D FELLOWSHI
'
I39-6P. MalnfenSnce of land. tale, no�destians edam/. SI 'N BAZAAR, Weds., Nov 18. 10:39•6.5. Interest an perrarlles. 'IA3 .0'O0 Handmade oyI39L-6. Payment of b warrants. I &SKEIN, E.4ll South, !Itin eg nil `339-6.] - by i,V 803/
396$ ReplenishmentIf . - -- F tel I
e Excess lit fund,
- I SSG
REWARD BUY-S_
_1!399 SubrogationI 't n /ralSSec.396 I. SF improvement warrants and bonds. In ara lOI, d and k E dollars. Its 139 16 gg II
onslmanckp h pY l '1 Y in smnlsIe e.In Idppy D 31]I9 fl6v1555 tl t ( r 1d tl ols 30 . u1
the city d-1 shall,fist. days ! In .d' I h - '1I
tax beep effective, P I 1special,2 to h k II ibI L.c G SNOW r RFS
-m d . a' d o the n r et p Now inn
payment f ea 1 0, P 1 levy)
improvements d , t oo Ito A 1• 2 U Lire, Redwood
31
h 1 bonds
o 1 toot s - 1 'tl tl h h 6- R6 GI 's. 836B 3. i2R
or e. L In unpaid f 1- t - -- 29-1y13 __
the n.d f such Ififteen-day period.Said 1 bcrd h b OS- e AN 5 U.S, - �I
roery nude>de and a d l different and foi N is .lb r C n Cafe, LAC IJNA BEAM 1
In I arer Ihetn trod DI - b d- f s 'o II sa drams pay,. IB M 1 S ( Reward, o r i
1 bearer a e n I' r h ,d aorta Ike Eve 10 .393:03 M e n sleeps I.f 0 ekl
hundred d a hundred tl e l 1 dollars,except the Taal t OST M' B 11 S e en ]9.offered
Which aria ds h 1 s 15150 REWARD f.ref for Norm
Yoe I am.), Said w O-bora5l shall by divided and b} 1 q proportion I A I re 1, k' Zih N non Ic dl Me r of. Cu
issue will b tlU payable 1 II t II dolts I d. II II 6 3e 5 L C I rr'f I T rnph Chopper. Co
the period- which I 1 h p Itl p d tl tl 16fi9611 966 IOAS.
Coof Ordinance the, All s bonds shall e datede LOST k doe whit el - -- -- T
I the date n t t ordinance le n n r. 11 q f u to MODEL
:Hal b- fat the rare he not exceed percent P B V R OPPORTUNITIES
ev iI
f dateuntil due and a the rate 19 i P i P 266 3900 DA 1332 6 1 5.Temple.363-2>�
h Ile until Id provided,However,thatb d d IOSI- 0 n P I S
lt -9ht pa'k mXn enapce i b I I 1 y 0 i 1-IIIJ- 11 IE 33 SJ Ersiftef 5� Always Lock Your NTH./ i
ard Eller d f All 1 t'h II b II` A ill to e-9 0.8 IV 'pr t ,1 GI Est l
a.attested
I Po ed f .h t bonds b-YS 1 1109 5. 5
and hest he } e 1 e 1 1Y p
Units In ordered s the b r .id,,!Pau i I rI I YY.I III MUFi-'ET LL ORE D N[f STUDr
annual trams too d I II d nY iH 'y s P rtl. b k I n h d l l 1>)h T ii 1 1 rtl. J
fettles f follows,1 't. I(i d t o 9 S In <3E50 d', 5 1 1 I
o paV rg p t light t [ I I LOST Black crushed leather hand-I�OI Soh Illh F- • a
or fall 1 If ! f sidewalk, I n- b Thurs. H Salt Palace. MON Y TO LOANS ro PR CE
ino and guttering improvements,s in five y e 0 II Reward for ret 1 d A th rq f fl n U `
iewelry.en.,fruiters i
'f d f opening, d Pextending ( t b 68].II3 ornA NB Stale,3S9-7.9
t o alleys, I light, 'p 1 fl 9 SOUND O h H 5t
t�! f ng t shade 1 threeequal Y ly i G p Id tll tl 1 LOSE
for figureh! incin'shes, k l e
.5 d to II d 1 h h fe d, GLrIRIA 1A RSHALL SALON
i t d p tl ih t -! 1 H 1 Los r f t E w 1 5 ] ?a 0 r rJ1
exceed percent to d 'I II B 11 II-d I Ph.3639515R OMILING leaqu
due and sayable at the t' h s installment 1 pl 2 1 313 Re Pal D.Mar Lanes, mixed to
that warrants or bonds par hording I park e I LOST Golden Peke., 1 1 CII d S n+_ 3 singles COUP
shaltfiance provide interest until II h o Installment r vl a100 5 Redwood Rtl I d 395oa3 Pt
heCOrnes due,and in case off 11 to pay any series or instalmentRewardocall26636
t In - payable 1H unpaid p dueI timee11S with 1 MI
LO51 I Holladay,t AI G to leirldied. Prices Y
Mall d e interest 1 the i 1 eig,Percent Oer annum. ,Shepherd, 5 mos. old red (oiler. atftwd. Write 1 2171 E.
Special I to II be such f 2/615 Reward. All
be approved
ved tiv Me board t d shall V by - South,0 tl1 J19-1830. _ 4I
Me mayor -1 audit, nd attested by-Me city recorder,who' ”,„ „.f 1 f St,8e r. I
anal affix I n. I I thereto, at o- lzd r Ir 1 D MODELS WANTED
5pec101 ro d -1621 LC 1953 ondetl N 65B. • P.M.AGE -AI.L TYPES
Object m I 0 20 UCA p ee detl. LOST 0 Sn III 705.FOR In 2A
Wicks IS I!L k ally,60 Si.265]DB P.5"8. E 1 160L S In R Rtio BEAUTIFUL hairstyli.
It levy n e� to f 11 ed s liable for 105T Labrador 'Retriever P pe°k 1i9 5 Ion devil oGara
pavement of outstanding - -50Cd for P.
U DA 0-049 T55-123-
d R d )6 63A. °
pr Ryb r9 L d , IO iU.p SI 161 1. LOST W d 111h k -CP -
S c 3962 F I I Special ma 'Speed B 191h S fh 351 o,, t
n-d.W dip Salta
p rt 1 !lieprovisions f Section 396-1 hall be'n substantially ILOal Li,,,,„dII 5'-
Me fo�lpw fgrm. 1 '0, 766.4639 108 9 58 1 e h B It bet
UNITED S00 O U ANtRIGA 0. 3 hr
STATE OF UTAl REWARD-- So I i C to 0 YELP C AV III 23 o o
t lour' ih T s.359 3911
No. COUNTY OF SAi.r LAKE 5 I c In I vice R mm
C LASS FS los' t e.1 '3 I. 5a t of
SALT LAKE CITY,UrAH,SPECIAL IN RD VFMENT BOND West N• T mpl d)D]510093 II ! 19
Extension N If ET your first1 i
KNOWALL MEN BY T HESE PR _ _ - D t 2137 E 33 A So
_,
That Salt Lake Ty the county of
Salt Lake,-t 1 Y Utah, 51615]. _l
monied,. p- g and R A A PLRSONAIS ,�aaY,y BETA Sirj Ph t F
9�
ucherebypromises, eof ar funds available i tare purpose, t ft er +1 Ch -11e N -
cl forts,1 pay to Hoare'an he sun of --- V WCyyyAy,34)VVF 1 d Sprn(8 dUl9
of the United States of America,with interest al the in
rate!avoid
of 1barO5nP nVPll�e ttEV Io�221]IJb rv(,
'ropey Percent per annum,payableIt like y `/1'Rini
'/�1ERr(� (\(\�� _ 3.595610.
eresdlabe being payable art thePott-c1e floih 1 f ty dl tea Sur ,Salt I eke LL 7NDLOf\DS ORIMEN
Kn N WOMEN
RO E Fah f
City,Ulah. In even a'failure 10 pay this bend w n due,it shall 1 Vacant I hits Svnlhelic, pVIIG S<:H.OL prof. In
d to t theeight nee cent P unlit d Y 1 l
'InnIS 6a
t anupo th d potY treasurer against in Iproperty Mcluded ir. extensionLose MoneyFast. . . 1
n r- tl done1 'd district i t DANCE by GOOD DYNA�l
N f said city,to oraY the 1 of Here Are The Figures: 29 21n.
uuder,by virtue of and la full conformity with t1 constitution a. Nut,/ Yee GUITAR 6 k
laws of it I f flan, antl also ,tads r f said city duly -err es Al Puller ar( 1 burial M
Passed end d 1 thereof r'V to I hereof. R A l 1 _ 0 E y MEMORIAL Estill,burial Iofs,
G spt _1 q ly a h n-- n.tl by_ Orlt.-,e f pi,„,,,,lie 295619A /tore of lot.
city as P oa agrees
in kaChapter16 f es la Si,U 14f I,ariaiA:much Pnr.lanlh: I,earN,_ _
sa d ay e it 11 t' d h f thisbond d _
t ?Iterate- full, d t a shall b p S 0.00- 3 0 paw If - ^-1�-
r d payment
band ly f 'd 'P a 00 {
the id t guaranty f i id -Iv fan-_ 9 19.SI 15�� MASSAGE
nor any oil Mere,is hold holdek for the paymodr thereo f otherwise. I SHOO._...-�OP I.00 )
11 is hereby certified,[Kited and declared That all acts.condi. 9000- 3ifi_20 i[ _ - -- _
dal tes at, f' essential to the validity of ihls bond call,have 10000__._]33 0131 HE L3'H STUDIO
happened d h M1 n done the time,form aid - 10500 50�qA to .H 2❑Rest,2690860
puked by h Ma total issue of hoods of said city for said t10.00_�_1,06 %Sfi9
extension d r r including this bona,Hods net exceed the.t usaq.___3.e3_ze.et Swedish Massage.299-10
levied in tile f dImprovement d o all r said -.- _ - --
have b lawfully levied. toss__
aoo 29.co
*axes
WITNESS WHEREOF Sag Lake1300-- i6 H.12
IN y Utah,h caused h_I heed Ion amayora I b e ! 130a0oo0- a33 .03I G.�r.._7flAVl r
ara,. p t,e cite audit-on C n n
_.-
J
rl
'rI
11
I'
lo a I.facsimile dated_ re of+• oily
Y dial/lop er s ,era 1
tO be - -
fi —)1
0.00 S66,_{
0t DRIVERS0wanted I/Odrive
4ttes.t. MAYOR achp._ GO _ 00 to e from Chicane,
L.A.,San-
^00,_ E31Z.4131 Pl,o
1 Recorder 0000, ,, —.68 tl I'p t/sinieu,Oh R9, "is
000,. 0._.90h ;oil IC OPIVLWAT'5 .
Ct'A II 1AAa_ - --I
end anal echo' 'herein 1nt PP op a+e interest coupons 1n 2v-0o._ )0._.__ sl - - -
rean es fellows:
Ne. A Classified Ad Will {
'on- - _ San
L. v '"I pay n I I I:iWalt 41'Aftlfb i''
r the lr f the city sal 1 r City,inn 1 p' Quic. lifiaC Vacant lh hit _ j 1r@mEil
I Y f line United St I P.+ h n. (} I��( )))
smearsinteresttl bond, eI f. 1 uion pon Ants. 1°LOW
pggp �'y/}{�`ii r• IIJOUSTRIAL taunt,has
befog payable exclusively from 1'n0 lu tl Ibex in cold bond. AT L !W 1-I STI Ivp k 110 S alas tE nail'
City Auditor �/�1 VVl1 e
Bond M1 - ATTRACTIVE irY i•
BpN i i �- t be ' ell- - ',all ofwhich s01:. Call Classified Now �t 1 eo
tent oily camp'' '!'"h shove farm are hereby'approved and call- linnh d, s1azllnp sit°a'.
dated. 521-3535 33e.3155.-
Sec.3963 Special Improvement guaranty flinch T hy DOCTORS wife needs nPh
created a special fund to be known as the'special Imp I guar- born d household,5 hrs
ditty hind,"which said fund small be used for the purpose t p to bit expelleepod Aoglsef lent a3ISI days k Reliable per-;
teeing to the extent of seal fond the payment i0 special 01eac thereon you in Preparing your 18s1acton harsh 87-6914. _
05 of warrants,its
bonds, a and o p-'llla.tl Ad WAITRESS warded, eho
or petal
fore a hereafter!vim,against local o o districts,f Ih " legal Restaurant.f -0
payment f l 1 I !herein, f 11 p h i•p ___ _. ._. n Village1'
arty spltl+ M city i t 0 foreclosure f tl'.I t 3rtl f South. _
PAPER �IRI:+ dish I
special Lib lit f improvement taxes.' p'I'Iy-- Y enl f bonds-Illegal C to 2 30 p Sundays off. i
I 0162 UCA 1953 a I.. RUIVIIvlAGE SALE t�anfll 0 to Sho In�l
Special e I d 10-16 31 UCA 1953,as amended,
Held ConsIllutinnali Wicks .Salt Lake City,80 L.265 Oa SeleCr CIOSC O11 IIe11151 Cq p,IECh knlRan O2fs'Il
P. 0
Pearson v.Salt I.akeCounty,9 U.2d 393,S65P./d 15:. so,
Statute g -I" 1 guaranty fund is datnrYa Solos�,O 1}1 L's- W N1 ED •-' •Bnhyslll m 1
Deseret S g- n k F 62 V.8. 31' 111 psi,,,,,, ha I lit ,..l 1 D'nt S h001 O t/r!
Sec 39-b M f thud. The board f a-'i91 fl
hall create grit "d "p ant guaranty fund 1 I D de F t1,15 Nl RSF 5 Id f II parl�l�
by appropriations p" t" I 11 g I1 d _by
the the Y I j f II T., p ' b ,
ernl lo0lq bonds, L ypnop'lkrrart al 1 the oth fr'e"H Have!er Chap! I brow, E.IMKS t266 58•laDPl`yl
mayb Pe -ed up by -'d Scd I - "d o 11 ell'0 'y ..I- U V 00tlf ED d•H tit 11 Y 11
f Mal par p Said t hill he Id by the "y s, flanS t h find Ronk m,do 299n8M1
and shall bek l b h p and p from It otherhinds
held b P- I mid d hall he d ny hpn I Creml Card E0PERIFIJCED v IresS,
warrants d h the 1 1 t as 43 West 31 d C t W�In ❑1 Cate,1159 So.
SpitAn/AN/Potent tV fund, 1'16-31 JCA 145', JOB)II -
amended ---..-..... -- WOMAN tok and in with aft
kli
5.< rld5 f d p A'I - l d h 'ookir
t collected byen I 1 Mrthebenefit it f Ural,36 31).
p p fund d n hand If all 1he bends
�� BABYSITTI R i- a'
warrants,or a Interest n dawn g t 1. EARN FLOOD WEEKLY rr'Sdr ro '' 6 E ip a
fu d h II e b f he aid d rove BE a CiANPLASMA DONORth''th Ma
hell be transferred by thecity evtl'fpn been
the said I f HYSICIAN N ATTENDANCE DENTAL assistant M'tur
melt guaranty fund. PPASiv1A FRACTIONS INC d'a°,p 11h p dcl ,i59_�I
In' d p Ily , - `
t guaranty i d 101632 U A 1953 tlut 609 S. Slate 6-M19T ART•f1ME nursn's aide a
5ec,39 6 Payment f bonds t Whun any b m I RE YO'J II. ;FRED OR O1REC and a
fternoons, small
ror 'an coupon1 special p t fund p ION WORD Of TRUTH, 55752. homeS.F. 484•24
ed1 h. il 'f Y Itdh I IIIRESS RE breathing therapy WAITRESS wanted, y I. amount in dp improvement d athir,t which 9 t I L 3951 V drawn R
to pay thet requested b the h Id- payment I 66
thereforh I b by mLC011O1 ICS ANONYMOUS S ti.
b a for lion d e,4B ))I
the special
improvement
guaranty drown tune, AMBITIOUS tl d
St I fond ffclelt
In pay bond, 10 6. PET CEAF 0ERY PI 5 .h d St G I QI
ICA 01 amended. HU t30]0 F g 29B6f�
S. 3 69 Purchase by city. I the',vent that y property I 001 S wanted; 1 Y 1 2S WOMAN 1 f le I
Id In y AT tax,alos or water fo'erlas pre for tielinnnent specigl gtt. Dr ulner, O 48 50 s home,ap6.1126
improver,.1 h all he made Sct it TAP ballet, t { I H NF F e IY Iev
against h p nary fund. A p t so C 1 22o )78 W.N.T I. 141WAI
the d PI . I i r pal` Od"der threat f raw`EASTER WITH NCHMA TFR LXPFRwaitresses,
Mira' 1 e lit y 1h f II b p Id 1 Ih cc II M Fi dl y,21P,119 Cate 2 4 W.91h Sn rib, p
Imprev 1 9 Y f
Pu h b rp 1'1 e properly sold f delinquent %o or .b.Y I Doll lath d 0/0P oRIENCED welly-•
assessment, f n a Against r 1.d t0 order.All lie.,25i A964. .r.n me PolYneslan.99
1 dinstallmentsit d interest
Dsequent insthIlments paid whenhalance paid
on p law deed proceeos from rndemplionsole
pad h To Guaranty fund, 10-1634 UCA 1953,as amended.
Sec. 39.6-8. Replenishment at 'unit. Whenever Mere 1 d
ilk:ie. amount of cash In said special improvement is
,a Y 3
fund a'any lime to make a+,.and All purchases o promerlY bid 1n THE WEATHER ��
by the by al+sale3 of properly tar delinquent speClal IgVement
faxes;she boars f cemmiaslonere shalt reoleudoh sa'a sped'I improve- �I
meet guaranty fund b f p' p l fl f the 9 1 nereragt per W d d y Thous/ley,N b 11 11 SVC
Land or otheravailable may be determined by the bosi if
pt commissioners.
SA1:f LAKE H VICINITY-Cloudy lode, Il
Warrants it t l 1 1 1 1 It t ,.;,,!„,0„..,.11 _ f.6 Ixf.1 d Y d I
b d Y h 1 " T d tl 9ht C H h d I. a0.
le n!nee,t any financial liabilities0 I I b the
time k I tax Y theboard no1 - UTAH--C today.to Thu. R +d. V.I
steal p ov,de ter nthe le, of a u sufficientwith the nee cc-snow shower late today d 1on'uht. Cooler Th ruddy.
of t and to pay warrants�s issued and outstanding,the Highs 45 to e5 and laws 25 In 3 'I
1 sources t G t exceed 1 Y NEVADA Cloudy d nit Thursday. Otherwise fay
In ft - h I " 9 t tl- pl.'.I t b '" .h1F a 11 to•rn thre hOn Th •'.dav� H•01s•'n S0. d lows 15
p I"ly v rya Is-ncrease entu I tax levy. 1D1e O6 Re ei 5
UCA 1953,•as amended.
In tc.]00rel . Excess Amount fund. Whenever 111E samnuntr S.W.IDAH o-Windy wlhl scleered.showers Incty.Cold. )I
he special pre guaranty fund shall exceed forty per- and r prty tonight and Thursday.Highs l0 10s and hews
ant of the a age ameunip of r eh penal improvement bands f j7 to T!'
el' I ' iE' 't fit ly f eh 5.EaIDAHO-W dy with',allele,snowIdv
preceding ihre,year period, the board of commissioners may h d tonight.t C d [toadyrh y, Highs 35 5 I
resolutionie all t e f: h percentage l a t I
general forsd of the municipality, except Mal such transfer -hall d IF D.
o be made"I Ike t -9 d .V thanTarty FIVE DAY FOPFCAS If 11• P tl: f d
percents
of he amount i n 00 p 'bonds of all Finlay d S 1 d Cooling nu Erie,'and on1 ed Sat•
a ry
improvement t h.municipality which oulslandl g daddy Kink!, ,40. d',nw 15 5
al the i n n p it she M ELl0.F E0115 WFATHER DATA �'
E' I " guaranty i d 10 6.3) UCA 51 11MIDIIV At 8,30 h JO cont.P 'III 'p
amended.
Sec. 5969. s b city. oc the le shall 1 b 1 sineince
13 Departure N n I, I 4R,
on the
R any t 1interest
Precipitation Oct. 1 1970 BTaD¢P I Oct, I
'F bonds f any special tl I if l -.9E.
shall b b et it t rights 1 ih, holders bonds 5p.m. "'Ill',xed' A 9 am. Sunset. Tla'sday
warrants oupcn_ s paid d s b'e by d r warrants OY p.m, CEDAR CITY 18
or coupons, and ent proceeds fund.thereof, shall become a neap of the' COMPARATIVE-1 EMPE R ATUR ESI hhhaeo NE 15
special improvement guaranty'sand. half La e City Tuesday' hiAM1 e Chh:a90 in
Pa to band. f guaranty fond municipalities dubrppat d ,] n 3lo normal 36. o -Denver 5A
rightsla -f holders, f the .00 13. s amended. Mon e3 0 Ail Lime h'.1 i-,•RA snks 51
SECTION thehe n Commissioners'f a t month per to-I' ,RAND J1INCTIDN 51
eSsauy to y to P F.a nc I( d safety i eel inhabitants f Sall Temperatures t for the2 rth Ion not, , 65
take City teat thisdine e If dl N0 00 RE.SWednesday:ILAS VFGGS {{
PAs5ed 3 e h 111 F fl on I I' 1 bE n it 1).5.TEMPERATURES OGAN 18
P used b }b n rd i Commissioners I data Lake City,Utah.h,11h1 60 9 has A ee1es 00 ill
rib der l e M Miami 89
y of October,OLD. J.BRACKEN L E Mayor Atlanta A h ra 21 40 MOAB
NERMAN I.HOGENSEN '4 e•„
tllY Recorder nil'nys ga 35 _ YnYin, 4a
((EAL) BOISE 50 33 10CDEN 50 I
HILT.N0.113 er 19%n Basler+ IS Ya IPhrsnn
Pdblishen Noyember 14 19/0 I.A.4'!)IBon. 34 fl !Portland 57 1
I
--. — -salt a a� uuawe a se.04»a3cd%I
M4apd !
'001000 50 01011 0,41
S 0 '81 Ja4Wa0oN °6oasaupaM„,'SAA3N 1383S3a samoN Ip6a1
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