HomeMy WebLinkAbout82 of 1902 - Ordinance 82 of 1902 – Designating the City Treasurer as Special Tax Collector, prescribing the me ORDINANCE .
An ordinance designating the City Treasurer as Special Tax
Collector, prescribing the method and procedure of selling property
for delinquent special taxes, and redemption therefrom.
Be...it ordained by the City Council. of Salt Lake City, Utah:
SECTION 1. The City Treasurer pf Salt Lake City is hereby
designated ex officio Special Tax Collector for Salt Lake City, and
he shall collect and account for any and all special taxes or
assessments now levied and collectible or which may be hereafter
levied or become collectible, in manner as now provided or as may
hereafter be provided by law or ordinance.
SECTION 2. When any special tax or assessment shall have been
levied by the City Council, it shall be the duty of the City Record-
er to deliver, immediately, to the City Treasurer, a certified copy
of the ordinance levying such tax or assessment. It shall also be
the duty of the City Recorder, immediately upon the passage of an
ordinance confirming any special tax levy, to deliver a certified
copy of such ordinance to the City Treasurer.
SECTION 3. Immediately upon the receipt by the City Treasurer
of the certified copy of the ordinance confirming a special tax or
assessment as specified in the last section, the City Treasurer shall
give at least five (5) days notice in one or more newspapers having
general circulation in the city, of the time when such tax or
assessment will become delinquent.
Such notice shall be substantially in the following form:
"NOTICE OF SPECIAL CITY 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 which
the tax is levied) has been levied ane confirmed by ordinances of
the City Council approved and
respectively.
Said special tax is levied9upon the following described real ';'' O
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property in Salt Lake City to-wit:- (here insert a full description
of the property affected by the levy according to lots, blocks or
parcels as the same may have been platted and recorded) and is due
and payable (now or in installments as the case may be) and will
become delinquent on the _ _ day of 190- or said
first installment on the day of and said second
installment on the day of` , and so on as the
case may he.) (If said tax is payable in installments insert--Each
of said installments except the first draws interest at the rate of
seven (7%) per cent per annum from the date of levy (repeat the
date.)
If said tax (or any of said installments as the case may be)
shall remain unpaid after the date of delinquency, interest thereon
thereafter will be at the rate of ten (10j) per cent per annum from
the date of delinquency until paid. All. special taxes are payable
at my office Room _ City and County Building, Salt Lake City,
Dated at Salt Lake City, `__ ____
_.__._.._._��_.._.____ _, City Treasurer and
Special Tax Collector."
SECTION 4. As soon as possible after the first publication of
such notice, and not less than five (5) days before the day of
delinquency, the City Treasurer shall cause to be deposited in the
mail, post paid and addressed to the several owners of the property
affected by the levy, as they may then appear upon the records of
the County Recorder, at their last known post office address, a
personal notice substantially in the following form:-
"SPECIAL TAX NOTICE.
Office of City Treasurer and Special Tax Collector, Room ^_
City and County Building.
Salt Lake City, 190
Mr. Your Special Tax on the within described property for the
purpose of (here state briefly the object of the tax or assessment,),i
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is $ Payable on or before the day of __ _�_,
(or, if payable in installments,-payable in installments as follows:-
stating amounts and dates when due.)
Said tax is levied by ordinance of the City Council and affects
the following real property standing on the records of Salt Iake
County in your name.
Descript on of No. of No. of Name of Front feet Price per Total.
Real EstJte. lot. Block. Plat. Front foot.
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1 (If the tax is payable in installments insert here a statement that
all installments except the first bear interest at seven (7%) per
cent per annum from date of levy, giving date). Said tax becomes
delinquent on the ___ day of (or said first install-
ment on the day of etc.) and unless paid on
or before such date (or dates) draws interest from delinquency at
the rate of ten (10%) per cent per annum until paid.
If not paid when due I shall proceed at once to collect, with
interest and costs as provided by law and ordinance.
City Treasurer and ___...-_...a
Special Tax Collector.
Please return this notice to be receipted."
SECTION 5. Within ten (10) days after the date of delinquency,
as fixed in the levy and notice of tax, the City Treasurer shall
make up a list of all property upon which the special tax remains
due and unpaid and cause the same to be published in some newspaper,
having general circulation in the city, daily thereafter for the,
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full period of ten (10) days. Said delinquent list shall contain a
description of the property delinquent according to lots, blocks or
parcels, together with the owner's name or names, if known, and if
not known, in lieyt 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 FOB 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, together with the costs of publi-
cation are paid on or before the day of (here
fix a day at least twelve (12) days from the date of first publi-
cation) the real property upon which such taxes are a lien will on
said day, he sold for said taxes, costs of advertising and expense
of sale, at the west front door of the Joint City and County Build-
, ing 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.
SECTION 6. The City Treasurer shall tax against each parcel
of land advertised as delinquent the sum of twenty-five ($0.25) 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.
SECTION 7. In case of a sale of any land for special taxes,
the City Treasurer shall add to the amount of tax and cost of adver-
tising the further sum of twenty-five (*0.25) cents as the expense
of sale, and shall in all instances of sale or redemption, collect
such sum.
SECTION 8. In no case shall land advertised for sale for
delinquent special taxes, be sold for less than the amount of such,'
special taxes, the cost of advertising and expense of sale.
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SECTION 9. 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 OP SALE, and shall there offer sufficient of the delin-
quent real estate to pay the taxes 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 city taxes amounting to $__ with costs of $ , what
is the smallest portion of this nnrooerty which you will take and
the taxes and costs.
If the sale is not concluded by 4 P. M. of the day advertised
it may be, by the Treasurer, continued until noon of the next
succeeding business day and thereafter until completed.
SECTION 10. In case no bid at least equaling the amount of
tax, 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 by Salt Lake City, and by the City Treasurer
shall be sold to Salt Lake City for the amount of the tax, the cost
of advertising and expense of sale, and such sale shall have the
same effect as if made to an individual.
SECTION 11. 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
and costs 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, the costs, 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.
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SECTION 12. Whenever, .thereafter any portion of property so
sold shall be redeemed, the fact of redemption shall be by the
Treasurer entered opposite the property in the Tax Sale Record. At
the expiration of four (4) years from the date of filing in his
office, the City Treasurer must remove and file each yearly Tax Sale
Record in the office of the City Recorder.
SECTION 13. When real estate is sold for taxes, the Treasurer
shall make out, sign and deliver to the purchaser, a certificate of
sale which shall recite the facts of sale as in the Tax Sale Record,
and that payment has been made therefor, and shall be substantially
in the following form:4
CERTIFICATE OF SALE FOR SPECIAL TAX.
This certifies that on the _ day of ` 190
in pursuance of law and ordinance, I — , as
City Treasurer and ex-officio Special Tax Collector 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 said property in the name
of -- , to-wit:-
Description Tax. Costs. How much Purchaser• Date Day of Total to
of property, and what of Redemp redeem
part sold sale. tion. at this
date in-
cluding
oertifi-
cate.
Payment therefor has been made by said
Dated
City Treasurer and ex-officio
Special Tax Collector for Sa14' Lake City,
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SECTION 14. The Treasurer shall collect a fee of two ($2.00)
dollars for each certificate issued, which fee shall be covered into
the City Treasury.
SECTION 15. 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 and thereafter
kept as a part of the records of his office.
SECTION 16. Between the 15th day of November and the 15th day
of December, in each year, the City Auditor shall 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 the taxes
in each instance, to the City Council, with a request that the
amount thereof be appropriated to Salt Lake County.
It shall be the duty of the City Council to appropriate the
amount as recommended by the City Auditor, and he shall thereupon
draw his warrant in favor of Salt Lake County for the total sum of
such delinquent taxes 4nd deliver the same to the County Treasurer,
taking duplicate receipts therefor 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 SALES RECORD, opposite the corresponding property,
of the date and amount of taxes paid. Such taxes shall thereafter �I
draw interest at the rate of one (1%) per cent per month, and shall
be included in the amount required to be paid for redemption of
such property.
SECTION 17. Real estate sold for special taxes may be redeemed
by any person interested therein, at any time within four (4) years
after the date of the sale thereof, by such person paying into the
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City Treasury, for the use of the purchaser or his legal representa-
tive, the amount paid by such purchaser, and all costs including the
cost of the certificate of sale, together with the sum of fifty
( 0.50) cents for the redemption certificate, and all special taxes
that have accrued thereon and which have been paid by t e purchaser
after his purchase to the time of redemption, together with interest
at the rate of one (1%) per cent per month 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 necessa-
ry also 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 one (1%) 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, interest and costs which his property bears
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to the whole prope, y sold, together with the sum of fifty ($0.50)
cents for a redemption certificate.
SECTION 18. The City Treasurer shall, when any property is
redeemed, make the proper entry in the RECORD OF TAX SALES filed in
I his office, and issue a certificate of redemption, which certificate
shall be by him acknowledged, and which said entry or said certifie
cate shall be prima facie evidence of such 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 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
rademption.
SECTION' 19. If any property sold as aforesaid be not
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redeemed within the time and in the manner in this ordinance pro-
vided, upon the deposit of the TAX SALES 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 Treasur-
er's certificate of sale, make out 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 that one parcel of property, he may have the whole included in
one deed, but each parcel shall be separately described.
SECTION 20. Beginning in 1906, and annually thereafter in the
January of each year, or as soon thereafter as the business of his
office will permit, the City Recorder shall make out a deed convey-
ing to Salt Lake City all property purchased in the name of the
City at special tax sales and not theretofore redeemed, as in this
ordinance provided, and cause the same to be delivered 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 filed
in his office.
SECTION 21. Deeds issued by the City Recorder in pursuance of
the provisions of this ordinance shall recite substantially the
amount of the tax for which the proper ty 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 certifi-
cate 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.
SECTION 22. The City Recorder shall 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 w,iich shall be indexed in the name
of the party whose property was sold for taxes, and also in the name
of the individual to whom the tax deed was issued.
SECTION 23. The City Recorder shall collect two ( 2.00)
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dollars for each deed issued for the first description of property
contained in such deed, and for each additional description of
property in such deed, one ($1.00) 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.
SEMON Z4. Whenever property sold for special taxes and
:bought in by Salt Lake CityiehalI,not have been redeemed within the
time specified bit shall have been-eOnveyed to Salt Take City by
\ , 'Recorders deed, iuch propqlty May thereafter be redeemed by the
owner, his he4s,:pprsonal r,tpresentatives or assigns upon petition
1 therefor addre064 to the C4y Council and upon such terms as the
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City Council may determine, p,rovidechthat in no case shall redemptio
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be had for lees than the anqunt of the tax, costs of sale and •
expense Of the certificate *hd-deed, together with interest thereon
at the rate of one (1%) per cent per month to the date of redemption
SECTION 25. All ordinances and parts of ordinances in conflict
herewith are hereby repealed.
SECTION 26. This ordinance shall take effect upon approval.
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