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HomeMy WebLinkAbout45 of 1921 - Amending Section 1735; etc. relating to special taxes ROLL CALL VOTING NAY AYE` Salt Lake City,Utah, . ----�- 19�:--- Barnes w - Burton Crabbe I move that the ordinance be passed. Green -- / - MOM Mr. Chairman ------ Result AN ORDINANCE 9N ORDINANCE REPF.AT,ING SECTIONS 1735 to 1776, both inclusive, and Section 1782, of the Revised Ordinances of Salt Lake City, 1920, and enacting in lieu thereof certain new sections to be known as Sections 1734, 1735, 1736, 1737, 1738, 1739, 1740, 1741, 1742, 1743, 1744, 1745, 1746, 1747, 1748, 1749, 1750, 1751, 1752, 1753, 1754, 1755, 1756, 1757, 1758, 1759, 1760, 1761, 1762, 1763, 1764, 1765, 1766, 1767, 1768, 1769, 1770, 1771, 1772, 1773, 1774, 1775, 1776, 1777, 1778, 1779, 1779x1, 1779x2 and 1779x3, with reference to special taxes in Chapter LVI, of the Revised Ordinances of Salt Lake City, 1920t BE IT ENACTED by the Board of Corranissioners of Salt Lake City, Utah: SECTION I. That Sections 1735, 1736, 1737, 1738, 1739, 1740, 1741, 1742, 1743, 1744, 1745, 1746, 1747, 1748, 1749, 1750, ' 1751, 1752, 1763, 1754, 1755, 1756, 1757, 1758, 1759, 1760, 1761, 1762, 1763, 1764, 1765, 1766, 1767, 1768, 1769, 1770, 1771, 17724 1773, 1774, 1775, 1776, and Section 17.82, of the Revised Ordinances of Salt Lake City, 1920, be and the same are hereby repealed. SECTION 2. There are hereby enacted certain sections to be. known as Sections 1734, 1735, 1736, 1737, 1738, 1739, 1740, 1741, 1742, 1743, 1744, 1745, 1746, 1747, 1748, 1749, 1750, 1751, 1752, 1753, 1754, 1755, 1756, 1757, 1758, 1759, 1760, 1761, 1762, 1763, 1764, 1765, 1766, 1767, 1768, 1769, 1770, 1771, 1772, 1773, 1774, 1775, 1776, 1777, 1778, 1779, 1779x1, 1779x2 and 1779x3, in Chapter kj F; 11 i Y 11 LPI, Revised Ordinances of Salt Lake City, Utah, 1920, in rela- tion to special taxes, which shall read as follows, to-wit: SECTION 1734, POWERS OF BOARD. When the Board of Com- mission8rs shall deem it expedient to lay out, establish, open, extend, widen, any street or alley; improve, repair, light, grad., pave, curb, and gutter, sewer, drain, park or beautify the same; i r : or to establish grades, construct bridges, sidewalks, cross-walk , !driveways from curb to property line, culverts, lighting equip- ment, sewers and drains, plant or cause to be planted, cultivate and maintained lawns, grass and, shade trees in the parking spaces therein; or to maintain, replace or renew any of such im- provements; the same or any part thereof may be done in the m=. :r rovided in this chapter. To defray the cost and expense of such improvements, or any of them, the Board of Commissioners may proceed, after equiring jurisdiction as provided by law, to levy by ordinance special taxes and assessments upon the blocks, lots or parts hereof and pieces of ground fronting or abutting upon or adjaoe t o the street or alley, thus in whole or in part opened, widened •r improved, or which may be affected or specially benefited by y of such improvements, to the full depth of such lots, parts Lf lots, or pieces of ground; provided, that where any lot or ..iece of ground is of a greater depth than 330 feet back from t Istreet such assessment shall be levied upon such lots, or pieces . 4f ground, to a depth of 330 feet only; provided, further, that n(�case of assessment for sewer improvement 60 feet frontage of a , i lorner lot abutting upon two or more streets shall be exempt from ssessment where the sewer is constructed along more than one sid= f such lot. SECTION 1735. NOTICE OF INTENTION. In all cases before faking any of the improvements ar levying of any taxes for any ocal or special improvements, the Board of Commissioners shall !give notice of intention to make such improvements, and to, levy i -2- 11 1 1 1 1 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. Such notice shall be published for a period of at least twenty days in each issue of a newspaper published within the city. Such notice shall designate a time within which protests shall be filed with the city reoorder. Each person who is owner of property to be assessed in the district mentioned in the notice shall have the right to file in writing a protest against making such improvement. If, at or before the time fixed in such notice, written objections to the making of such improvements, and the levy of such tax, signed by the owners of two-thirds of the front feet, (or in case the assessment be by square feet, then two-thirds of the square feet) located by lots or blocks, of the property front- ing or abutting on or adjacent to the streets or public alleys to be improved, or especially affected or benefited thereby, be filed with the City Recorder, then such proposed improvements shall not be ordered made. If the owners of two-thirds of the property mentioned do not file such objections, then the City Commission shall have jurisdiction to order the making of the improvements mentioned in said notice. Such notice shall be substantially in the following form: NOTICE OF INTENTION. Notice is hereby given by the board of commissioners of alt Lake City, Utah, of the intention of such board of com- iissioners to make the following described improvements, to-wit: (Here describe the improvements and specify the one or several kinds of service or materials or forms of con- struction) According to plans, profiles and specifications on file .3- ti i1 in the office of the City Engineer and defray the abuttersT portion of the cost and expense thereof by special assessment upon the lots and pieces of ground to be affected or benefitdd by such improvements, to be assessed according to front feet, 1 (or square feet), situated (here describe the ( district by boundaries, and also give estimate of the total Host of improvement and cost per front foot (or square foot). All protests or objections to such improvements or to the pbu 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. Within five days after the first publication of such notice 'the City Engineer shall furnish the city recorder and city /, ?tt) 'treasurer a list of the owners of the property within the dis- trict affected by such improvement, and the recorder shall, thin five days thereafter, mail post paid to each of said property owners a copy of said notice addressed to the last r own residence of such property owner. The Cityrbigineer shall, hen directed so to do by the Board of Commissioners, prepare lans and specifications for said improvement. SECTION 1736. PROTESTS. HEARING. At the first regu- ar meeting of the board of commissioners after the time fixed in the notice of intention for the filing of protests with the -4- fi c ' I I l v City Recorder the board shall consider the proposed levy and /, shall hear and consider such objections or protests as have bee made, and unless written objections to the making of such im- provements, signed by the owners of two-thirds of the front feed, (or square feet), of the property affected or benefited by such improvements, have been filed with the City Recorder the board shall have jurisdiction to proceed with the making of such improvements. If the board determines to proceed with the pro- posed improvements it shall make an order, which shall be enter ed of record upon the minutes of its proceedings, authorizing and directing the work to be done and the improvements made. / °` SECTION 1737. NOTICE TO CONTRACTORS. Before any special tax for special improvement shall be levied the Board of Commissioners shall cause to be published a notice to con- tractors calling for bids for the making of the improvements described in the notice of intention. Said notice shall be, published for a period of at least twenty days in each issue of a newspaper published in Salt Lake City. Said notice may be published concurrently with publication of notice of intentiod. Where the assessment is to be levied for the cost of opening, widening or extending streets or alleys, the purchase or condemnation price'of the land shall be deemed the contract price and notice to contractors shall be dispensed with. SECTION 1738. IMi'ROVxEMENTS INCLUDED. The Board of Commissioners may include in any contract for work in any . district any one or more of the improvements specified in Section 1734 of these ordinances, and where any improvement in 1 any extension varies as to character, width, extent or other- wise, the Board of Commissioners may assess the property front- ing, abutting upon, or adjacent to the street improved at varying rates in accordance with the character, width or extent of the improvement, upon that portion of- the street immediately abutting or adjacent to said property. -5- { 1 1 1 SECTION 1739. LETTING OF CONTRACT. 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 have the right to reject any or all bids. SECTION 1740. INTERIM WARRANTS. The Board of Com- missioners may, from time to time, as the work proceeds in any improvement district pursuant to contract duly entered )(0P, into, issue to the contractor interim warrants against the im- provement district for not to exceed ninety per cent in value of the work theretofore done, as evidenced by the estimates:. of the City Engineer. Such warrants shall bear interest at the rate of six per cent per annum from the date of issue until fifteen days after the levy of assessment. Said interim war- rants and the interest thereon shall be taken up and paid by the special improvement warrants or special improvement bonds issued upon levy of assessment after completion of the work. SECTION 1741. BOARD OF EQUALIZATION. Whenever the City Engineer shall issue a certificate covering a portion or 1-r` ; all of the work completed in any iml:rovement district he shall file a copy of the same with the Board of Commissioners and said board shall thereupon appoint a board of equalization and 1 review to consist of three or more of its members, which board shall, upon the completion of the lists of the property within the district, give public notice of the completion of such lists, 'which notice shall be published at least one day in a newspaper printed in the city and shall contain the date on which said' board shall begin its sittings, which date shall be at least (five days fr an the date of publishing such notice. Such notice shall state the time and place of meeting of said board, which shall be during the usual business hours and for not less than -6- I it ! t1 three consecutive days and during the time specified said lists shall be open to phblio inspection and any person feeling aggrieved shall have a hearing and said board shall have auth- ority to make corrections in any proposed assessment and after said board shall have met for at least three days it shall make a report to the City Commission of any changes or correo- tions made by it in the assessment list,and upon such report : being made to it,the Board of Commissioners shall proceed with Ithe levy of such tax. SECTION 1742. ENGINEER'S CERTIFICATE. Whenever the City Engineer shall issue a certificate covering a portion or all of the work completed in any improvement district, he shall transmit a copy of said certificate, toge- ther with a plat of the property affronted, to the City : Treasurer and immediately, upon receipt of said copy and'plat, the City Treasurer shall cause to be made an accurate list of the property affected, and immediately upon the completion g24✓s.? of said assessment list the Treasurer shall file a true copy thereof with the City Recorder, who shall thereupon notify the Board of Equalization and Review that the assessment list has been completed and a copy thereof filed in his office. SECTION 1743. LEVY OF TAX. When the contractor has finished the work contracted for, or such part thereof asmay be provided for in the contract; or when lighting service or :park maintenance is commenced, after contract duly let; or after purchase or condemnation price has been fixed for land acquired for the opening, widening or extending of any street -'„ or alley; the Board of Commissioners shall pass an ordinance levying a special tax sufficient in amount to cover the cost of such improvements, as appears by the contract entered into for the performance of said work, or the purchase or condemnation, price, plus an amount not to exceed 10% for engineering and other (expenses, upon the blocks, lots or parts thereof, or pieces of. -7- i I 1 I 1d ground. in front of or along or upon which said improvement has been completed, according to said contract. Said ordinance shall include: (a) A reference to the proposed improvement and the district to be benefited. (b) The total cost of the improvements to the blocks, lot 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, shall include the interest on interim warrants and the total contract price plus an amount not to exceed ten per cent thereof to cover the actual cost of engineering, inspection, mailing notices and making the levy. (c) A description of the blocks, lots or pants thereof, or pieces of ground affected or benefited by said improve- ment, and upon which said tax is levied. (d) 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. (e) A finding and determination of the benefit of the improvement to the property assessed. (f) A declaration of the levy and assessment of the speci.1' tax. (g) A direction and authorization to the treasurer to assess and collect the tax. (h) When the tax shall become due. SECTION 1744. SPECIAL TAX ASSESSMENTS. HOW MADE. 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 vi,',', an amount not to exceed ten per cent thereof to cover actual co 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 de- linquent as follows: _g_ For paving, ten equal yearly installments, with in- I terest on the whole sum unpaid at the rate of not to exceed 'seven per cent per annum, payable at the time each installment is due, to-wit; One-tenth thereof one year after the ordinance levying the tax for the payment of the improvement becomes of- - � fective; 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 ordinance 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 y'e' ordinance becomes effective; and one-tenth thereof in ten years after such ordinance becomes effective. For sidewalks, sewers, drains, curbing and guttering in five equal yearly installments, with interest on the whole sum unpaid at the rate of not to exceed seven per cent per annum, payable at the time each installment is due, to-wit: One-fifth thereof one year after the ordinance levying the tax for the payment of the improvement becomes effective; one-fifth thereof in two years after such ordinance becomes effective; one-fifth thereof in three years after such ordinance becomes effective; one-fifth thereof in four years after such ordinance .ecomes effective; and one-fifth thereof in five years after such ordinance becomes effective. For opening, widening or extending of streets or alleys, installation of lighting equipment, and setting out and plant- eng of lawn, grass and shade trees in parking spaces in three egtal yearly installments, with interest on the whole sum unpaid at the rate of not to exceed seven per cent per annum, payable at the time each installment is due, to-wit; One-third thereof -9- II i � one year after the ordinance levying the tax for the payment of the improvement becomes effective; one-third thereof in two years after such ordinance becomes effective; and one-third thereof 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 twelve per cent 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 there- after; 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 effec- 0c) tive, with interest at the rate of twelve per cent per annum upon the whole thereof if not paid when due. SECTION 1745. PAYMENT OF TAX. One or more of such installments in the order payable, or the whole tax, may be paid without interest within fifteen (15) 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 be- fore the next installment becomes due by paying the same with interest from the date of levy to the date such next install- ment 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 land interest to the date of payment. Default in the payment of any such installment of principal or interest when due shall -10- � F{ I � 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 twelve per cent per annum until paid, but at any time prior to the 307 date of sale the owner may pay the amount of all unpaid install ments past due with interest at the rate of twelve per cent per annum to the next installment date, together with all accrued ' I11 costs, and shall thereupon be restored to the right thereafter ,, pay any installments in the same manner as if default had not been suffered. SECTION 1746. SPECIAL TMPROVFA ET WARRANTS OR SPECIAI IMPROVEMENT BONDS. In any instance where a special tax or assessment is levied for the purpose of making or paying for an' of the improvements authorized by law, the City Auditor shall, fifteen days after the ordinance levying such tax becomes ef- fective, issue special improvement warrants or special improve- ment 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. Said warrants or bonds shall be consecutively numbered and in form, wording and color- different and to distinguish them from other bonds of the city and shall be drawn payable to bearer and issued in denominations of One Thousand Dollars ($1,000.00), Five Hundred Dollars ?fit' ($500.00), One Hundred Dollars ($100.00) or Fifty Dollars ($50.0.) except the last issued which may be for a lessor 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 per cent per annum from date until due and at the rate of per Dent'3'6n eight I -11- I per annum thereafter until paid; provided, however, that warrants or bonds issued for light service or park maintenance shall bear interest only from and after the due date. All interest shall be paid annually and shall be evidenced by interest coupons attached to such warrants or bonds and attests. by the facsimile signature of the City Auditor. Unless otherwise ordered by the Board. of Commissioner: said warrants or bonds shall be issued by the City Auditor, II payable in annual series or installments as follows, to-wit: I' , issued on account of paving improvement, or lighting service, in ten equal yearly series or installments. If issued on acco at of sidewalk, sewer, drain, or curbing and guttering improvement in five equal yearly series or installments; if issued on acco at of opening, widening or extending of streets or alleys, install ation of lighting equipment, setting out or platnting of shade trees or lawn grass in three equal yearly series or installment.. Said warrants or bonds shall indicate the time when each in- stallment is due and provide that interest at the rate of not to exceed seven per cent per annum on the whole sum unpaid 3I°t� 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 the same is payable the unpaid principal due at said time shall draw interest at the rate of eight per cent per annum and shall further provide that one or more series or installments in the order in which they a5f are payable, or the whole of said warrant or bond, may be paid on the date any series or installment becomes due by paying the amount thereof and interest to date of payment. SECTION 1747. PAYMENT TO C ON'TRAC TOR AND CITY. All sums collected by the City Treasurer within fifteen days after. the ordinance levying the tax becomes effective shall be paid t -12- I ' i I the contractor having the contract to make the improvements to pay for which such tax is levied less not exceeding ten per 1i ( cent, to be retained by the city on account of levying, engi- neering, inspecting, publishing notices, and other expenses by the city incident to such improvement and the levy and collecti.' of such tax. EXTENSIONS. PARKING ASSESSMENTS Ant SECTION 1748./ The Board of Commissioners may exempt $Z- 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 spac.s 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,ii' he parking space abutting his property, in accordance with the plan of the city engineer, and that he will maintain same in good condition thereafter. SECTION 1749. ORDINANCE LEtiYING TO BE CERTIFIED TO TREASURER. It shall be the duty of the city recorder, im- mediately after the ordinance levying a special tax shall be- come effective to transmit a certified copy thereof to the city treasurer. SECTION 1750. NOTICE OF SPECIAL TAX. Immediately upo. the receipt by the city ti•easurer of the certified copy of the ordinance levying a special tax or assessment, as provided here- in, the city treasurer shall give at least five days' notice in one or more papers having a general circulation in the city, of the time when such tax or assessment shall become delinquent; '; such notice shall be substantially in the following form: NOTICE OF SPECIAL TAX. TO NEON IT MAY CONCERN: Notice is hereby given that a special tax for the purpose of (here insert briefly a description of the improvement for which the tax is levied) has been levied by ordinance of the -13- IIIi 1 board of commissioners of Salt Lake City, Utah, which became effective on the Said special tax is levied upon the following descried real property in Salt Lake City, to-wit: (here insert a full .1e. scription of the property affected by the levy, according to 1. s, blocks, or parts thereof,or pieces of ground as the same may „0.0 have been platted and recorded), and is due and pa able innin stallments^ Said first ins-ta . _ . _ ,- - - 192 , and sai ecordl installment on t' day o-e 192_, (and_ sscase may be. If. said tax is payable in Interest at the rate of fnot to exceed seven) pe cent per annum on the whole amount of said tax shall be com- puted from the date the ordinance levying said tax becomes ef- fective, to-wit : the day of , 19 ; and in- terest at said rate on the whole amount of said tax unpaid shall be due and payable with each installment. (Above sentence will • be eliminated when tax is levied for lighting service or park maintenance.) If any installment or the interest aforesaid is not paid on the date when the same becomes due, then the whole amount of the tax unpaid at the time said installment and in-' terest are due will become due and payable, and will draw in- terest at the rate of twelve per cent 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 installme is 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 in- terest and costs, as provided by law and ordinance. -14- i, kl CI 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 192 City Treasurer and Collector of Special taxes. SECTION 1751. NOTICE OF SPECIAL TAX FOR MAILING. Aa soon as possible after the first publication of such notice, and not more than five days after the receipt by him of the ` certified copy of the ordinance levying a special tax or asses- `` G sment, the city treasurer shall cause to be deposited in the mail, posppaid and addressed to the several owners of the pro- perty affected by the levy, as they may then appear upon the records in the office of the county assessor, at their last known postoffioe address, a personal notice.containing the facts relating to the assessment and substantially in the form provided for published notice. SECTION 1752. DELINQUENT LIST AND NOTICE OF SALE. Within ten days after the date of delinquency, as fixed in the levy and notice of tax, the City Treasurer shall proceed to f r make up a list of all property upon which the special tax re- 1 i mains due and unpaid, and upon completion cause the same to be published in some newspaper having general circulation in the city, daily thereafter for a period of ten days. Said delin- quent list shall contain a description of the property delin- quent according to lots, blocks or parcels, together with the it owners, name or names, if known, and if not known, in lieu these of, the words "Unknown Owner", with the amount of taxes due, on each separate parcel, exclusive of costs, and shall be ac- l/ t: companied by a notice of sale aubstantially in the following form: NOTICE OF SALF 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 -15- 111 1 � 3 and upon the lands set forth and described in the delinquent list hereto attached, and unless said taxes, including interest, together with the cost of publication, are paid on or before the day of (here fix a day at least twelve days from the date of the first pRiblica- tion), the real property upon which such taxes are a , pz lien, will on said day, be sold for said taxes, interest, costs 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 pro- perty shall have been sold. SECTION 1753. COSTS. The City Treasurer shall tax against each parcel of land advertised as delinquent the sum of fifty cents as the cost of advertising the delinquency, and shall, after the first publication, in all instances of payment, sale or redemption, collect such amount in addition to the tax. SECTIOii 1754. EXPENSE OF SALE . In case of a sale of any land for special taxes, the city treasurer shall add to the amount of tax and cost of advertising the further sum of twenty-five cents as the expense of sale, and shall in all instances of sale or redemption,, collect such sum. SECTION 1755. 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. -15- SECTION 1756. 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 de- linquent 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 in- terest, with costs and expenses of $ , What is the smallest portion of this 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 succeeding business day, and thereafter in the same manner proceeded with and continued until completed. SECTION 1757. 5AT,F TO CITY. In case no bid, at least equal to the amount of tax, principal and in- terest, cost of advertising and expense 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 in- dividual. The City Auditor shall draw a warrant for the above specified amount of the purchase price against the -17- Special Improvement Guarantee Fund and in favor of the City p'° Treasurer for the special fund for which said tax was levied,' SECTION 1758. 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 inter- est at twelve per cent 'OCT annum from date of sale to date of assignment, and all moneys received therefrom shall be paid into the Special Improvement Guarantee Fund.. SECTION 1759. TAX SALE RECORD. The Treasurer shall make a record of all sales of real property in a book to be kept by him for that 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, inter- est the costs and exp enses, 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. When- ever, thereafter, any portion of property so sold shall be 30fi' 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. SECTION 1760. 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 56" be substantially in the following form: -18- 1 I'I I SALT L.i^ CITY COLORATION TREASURER'S OFFICE. CERTIFICATE OP SALE FOR SPECIAL TAX. THIS CERTIFIES, .That on , in pursuance of law and ordinance, I, as City ''reasurer 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 assess- ed against property in name of to-wit: DESCRIPTION. TAX AND COSTS, Ext. No. Page ' Amount of Tax I Frontage abutting said improve- Interest to date ' ment to the full depth back of sale therefrom, (Or other depth) ' Advertising . . . . r T501es�? 1 7 • • . . Feet ' Expense of Sale . . I '25 f T ' Certificate of sale ' 2'00 1 7 i ' Total Tax and Coats i ' ' at date of sale ` ' 1 of Lot Block Plat 1 f S 1 T t T 1 I 1 1 1 Dated, Salt Lake City, City Treasurer and Collector of Special Taxes. (Acknowledgement in Statutory Form) -19- I 1 SECTION 1761. INTEREST. Interest at the rate of twelve per cent per annum shall be charged on the special tax due from date of delinquency until date of sale, and interest at the rate of twelve per cent per annum shall be charged on j the full amount for which the property was sold from date of sale. SECTION 1762. FEES. The treasurer shall collect a 1'00 fee of two dollars for each certificate issued., which fee shall be covered into the city treasury. SECTION 1763. CERTIFICATE OF SALE TO CITY. When pro- perty is sold to the city, the certificate of sale shall be de... _ livered 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. SECTION 1764. GENERAL TAXES ON DELINQUENT PROPERTY. Between the 15th day of November and the 15th day of December,' in each year, the city auditor shall ascertain, by examination 4M 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. It ( shall be the duty of the board of commissioners to appropriate the amount as recommended by the city auditor, and he shall ( thereupon draw a warrant in favor of Salt Lake County for the t.- tal sum of such delinquent taxes and deliver the same to the '' l t' 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 eac such receipts to the city treasurer and file and attach the oth:, to the corresponding certificate of sale in his office. Upon r.- ceiving such receipt, the city treasurer shall make entry on'hi- -20- I I is Ii Ii I tax Sale record, apposite the corresponding property, of the (date and amount of taxes paid. Such taxes shall thereafter b/d draw interest at the rate of one per cent per month, and shall b. included in the amount required to be paid for redemption of such property. SECTION 1765. 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 there- 1of, 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 let the rate of one per cent per month on the whole from the date lof payment to the day of redemption; provided, that in all cases ' 1where property has been sold to Salt Lake City, and general ltaxes thereon have been thereafter paid by such city, it shall be necessary also for a redemptioner to pay the amount of such general taxes, so paid as aforesaid, with interest thereon from of° the date of payment to the day of redemption,at the rate of one per cent per month; 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, inter- est and costs which his property bears to the whole property sold, together with the sum of fifty cents for a redemption cer- tificate. SECTION 1766. CERTIFICATE OF REDEMPTION. The city treasurer shall, when any property is redeemed, make the proper yy entry in the tax sale record filed in his office, and issue a ' (certificate of redemption, which certificate shall be, by him, -21- s i I � j 1 acknowledged, and which said entry or said certificate shall be. prima facie evidence of such redemption. SECTION 1767. 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 writ ing, and file the same with the city auditor, whose duty it shall be to attach such notice to the corresponding certificate 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 redemption. SECTION 1768. 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 proper- ty, 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 chap- ter provided, and deliver the name to the city auditor, whose duty it shall be to see that such deeds are properly recorded 761 in the office of the county recorder, and thereafter kept on file in his office, for the benefit of the Special Improvement Guarantee Fund. Deeds issued by the city recorder in pursuance of the provisions of this chapter, shall recite substantially the amount of tax for which the property was sold, the particula purpose of the tax levied, the year in which the levy was made, -22- I F the day and year of sale, the amount for which the real estate was sold, a description of the property sold, in accordance wit. the certificate of sale, the name of the purchaser, or the pur- chaser's assignee, and shall be executed by the city recorder on behalf of the city, and by him acknowledged so as to be en- titled to record. SECTION 1769. TAX DEED RECORD. The City Recorder sh.: 1 keep on file in his office a record of all tax deeds issued by him, which shall be a fac simile copy of the deeds so issued, and which shall be indexed in the name of the party whose pro- perty was sold for taxes, and also in the name of the individua 1 to whom the tax deed was issued. 1 SECTION 1770. RECORDER'S FEES. The city recorder sh: 1 frig a- collect two dollars for each deed issued, for the first descrip tion of property contained in such deed, and for each Q,dditiona ' description of property in such deed, one dollar, and cover sac fees monthly into the city treasury; provided, that in cases wh:re Salt Lake City is the tax sale purchaser, no fee shall be col- lected. SECTION 1771. REDEMPTION AFTER DEED. Whenever prope ty sold for special taxes and bought in by Salt Lake City shall no have been redeemed within the time specified, but shall have been conveyed to Salt Lake City by recorder's deed, such property ma WO thereafter be redeemed by the prior owner, his heirs, personal representatives or assigns, upon petition therefor addressed to the board of commissioners, and upon such terms as the board of commissioners may determine; and the proceeds of such redemption shall be paid into the Special Improvement Guarantee Fund. SECTION 1772. REFUNDING EXCESS SPECIAL TAXES. CITY ENGINEER. The city engineer shall report to the board of corp.' missioners the actual cost of each improvement, to defray which a special tax has been levied by the board of commissioners, as -23- 1 1 r!i tl 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 and by the foot frontage abutting upon such improvement. He shall also, at the same time, file one copy of such report with the city treasurer, and one copy with the city auditor. SECTION 1773, SAME. CITY TREASURER. The city trea- surer, 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 treasurer any portion of such special tax, together with the amount so paid, which may be in excess 7 a of the actual cost of the portion of such improvement, upon which the lot or parcel of land belonging to each of such per- sons 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 asseaSed against each. SECTION 1774. SAi.IE. 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 per sons are justly entitled to a refund of any portion of such tax r and the amount to which each person is entitled. He shall audit such claim in the stone manner as other claims are audited, and , shall immediately report them to the board of commissioners, with such particulars and information as will fully inforsi the board of commissioners. SECTION 1775. SALIE. BOARD OR COMUISSIOHLRS. 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 4Al' portion of such improvement, upon which the lot or parcel of land belonging to such person abuts, and which has been assess- -24- �i I i ed. for such improvement; and shall rebate and remit the portion ' of such tax which is in excess of the actual cost of such im- provement. SECTION 1776. SPECIAL ILWROVEI,.l}NT GUARANTEE 7UND. There is hereby created a special fund to be known as "special improvement guarantee fund.," which said fund shall be used for the purpose of guaranteeing to the extent of said fund the pay- ment of special improvement bonds, or special improvement warrants, and interest thereon heretofore or hereafter issued c:� 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 foreclosures for delinquent special improvement taxes. SECTION 1777. CREATION OF PUED. The Board. of Commis- sioners shall create and maintain said special improvement guarantee fund by appropriation 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 appropriatioc 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 7 PO shall be kept by him separate and apart from all other funds held by him. Payments out of said fund shall be made only upon warrants drawn by the city auditor. SECTION 1778. 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 guarantee fund. d SECTION 1779. PATENT OP BONDS OR WARRANTS. ':Then any bond., warrant or coupon drawn against any special improvement . -25- 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 improve- ment guarantee fund. SECTION 1779X1. PURCIISE BY CITY. In the event that any property is sold to the city at tax sales or under fore closure for delinquent special improvement taxes, said purchase shall be made by warrant drawn against the special improvement guarantee fund. All proceeds from the redemption or sale of property sold under foreclosure or of certificates of tax sa held by the City shall be paid into the special improvement guarantee fund. SECTION 1779X2. REPLENISHMENT OF FUNND. Whenever there is not a sufficient amount of cash in said special improvement guarantee fund at tiny time to make any and all purchases of pro perty bid in by the city at sales of property for delinquent special improvement taxes, the board of commissioners shall re- t9d0 plenish said special improvement guarantee fund by transfer or appropriation 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 per cent (8%) 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 . DUo so issued and outstanding, the tax for this purpose not to exceed one mill in any one year. SECTION 1779X3. SUBROGATION OF CITY. Whenever the ci y shall have paid under its guarantee any sum on account of prin- cipal or interest on the• bonds or warrants of any district, it -2g- 1 'I i I 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 guarantee fund. SECTION 3. Any person violating any of the provisions of this ordinance shall be punished as provided in Section V of the Revised Ordinances of Salt Lake City, Utah, 1920. SECTION 4. In the opinion of the Board of Commission- ers, it is ne.oessary t:o the peace, health and safety of the. inhabit.nts ,Of- Salt ;Lade City that this ordinance shall become eff eotive-.imrAedi ately. SEC. ION 5 This ordinance shall take effect upon • its publication: Passed by the Board of Commissioners of Salt Lake City, .tee Utah, this 9th day of flu , 1921-. 7 / j ®�/ni - -1 llayo r. - Iit. � / TaT lieco der. • • _27- i M 1 • • 0 t . ...-..._ , .. , *I y r. 1 III ° ~ , 0 4 t-e-. a .lam N:� & o -el' V ;� �• x j� C3i 1 XI . 14,1 ., .1 e . _sat ,.-:, ; • . .. ... k • f- • k r I_ k r ktIk . , . _,, _ ,_