Title 6-000 Finances and Taxation

TITLE 6-000.FINANCE AND TAXATION.

CHAPTER	6-100. SALES AND USE TAX.
PART	6-101. PURPOSE. The purpose of this chapter is to levy a three fourths of one percent sales and use tax in compliance with the applicable provisions of Chapter 12 of Title 59, Utah Code Annotated, as amended. 6-102. CONTRACT WITH STATE OF UTAH. The existing contract between the municipality and the state tax commission, which provides that the commission will perform all functions incident to the administration and operation of the sales and use tax ordinance of this municipality, is hereby declared to be in full force and effect. 6-103. SALES TAX LEVIED. A. Levy of Tax. There is hereby levied a tax upon every retail sale of tangible personal property, services, and meals made within the municipality at the rate of three fourths of one percent. B. Situs of Levy. For the purposes of this chapter, all retail sales shall be presumed to have been consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. In the event a retailer has no permanent place of business in the state, or has more than one place of business, the place or places at which the retail sales are consummated shall be as determined under the rules and regulations prescribed and adopted by the state tax commission. Public utilities are defined by Title 54, Utah Code Annotated, shall not be obligated to determine the place or places within any county or municipality where public utilities services are rendered, but the place of sale or the sales tax revenues arising from such service allocable to the municipality shall be as determined by the state tax commission pursuant to an appropriate formula and other rules and regulations to be prescribed and adopted by it. C. Application of State Sales Tax Provisions. Except as hereinafter provided, and except insofar as otherwise inconsistent with the provisions of the Uniform Local Sales and Use Tax Law of Utah, all of the provision of Chapter 12, Title 59, Utah Code Annotated, as amended, and in force and effect on the effective date of this ordinance insofar as related to sales taxes, and excepting for the amount of the tax levied therein, are hereby adopted and made a part of this chapter.
	D. Substitution of Municipality for State. Whenever, and to the extent that Chapter 12 of Title 59, Utah Code Annotated, the State of Utah is named or referred to as the taxing agency, the name of this municipality shall be substituted therefore. Nothing in this subsection shall be deemed to require substitution of the name of the municipality for the word "state" when that word is used as part of the title of the State Tax Commission, or of the Constitution of Utah, nor shall the name of the municipality be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the municipality or any agency thereof, rather than by or against the state tax commission in performing the functions incidental to the administration or operations of this chapter. E. Additional License Not Required. If an annual license has been issued to a retailer under section 59-15-3, Utah Code Annotated, an additional license shall not be required by reason of this section. F. Exemptions. There shall be excluded from the purchase price paid or charged by which the tax is measured: 1. The amount of any sales or use tax imposed by the State of Utah upon a retailer or consumer. 2. Receipts from the sale of tangible personal property upon which a sales or use tax has become due by reason of the same transaction to any other municipality and any county in the State of Utah, under a sales or use tax ordinance enacted by the county or municipality in accordance with Uniform Local Sales and Use Tax Law of Utah. 6-104. USE TAX. A. Levy of Tax. An excise tax is hereby levied on the storage, use or other consumption in this municipality of tangible personal property purchased from any retailer on or after the operative date of this ordinance for storage, use or other consumption in the municipality at the rate of three fourths of one per cent of the sales price of the property. B. Application of State Use Tax Provisions. Except as hereinafter provided, and except insofar as inconsistent with the provisions of the Uniform Local Sales and Use Tax Law of Utah, all of the provisions of Chapter 12, Title 59, Utah Code Annotated, as amended, and in force and effect on the effective date of this ordinance, applicable to use taxes, and excepting for the amount of the tax levied therein, are hereby adopted and made a part of this section. C. Substitution of Municipality for State. Wherever and to the extent that in Chapter 1 of Title 59, Utah Code Annotated, the state of Utah is named or referred to as the taxing agency, the name of the municipality shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this municipality for the word "state" when that word is used as part of the title of the State Tax Commission, or the Constitution of Utah, nor shall the name of the municipality be substituted for that of the state in any section when the results of that substitution would require action to be taken by or against the municipality or any agency thereof, rather than by or against the State Tax Commission in performing the functions incidental to the administration or operation of this chapter. D. Exemptions. There shall be exempt from the tax due under this section: 1. The amount of any sales or use tax imposed by the state of Utah upon a retailer or consumer. 2. The storage, use, or other consumption of tangible personal property, the gross receipts from the sales of or the cost of which has been subject to sales or use tax under a sales or use tax ordinance enacted in accordance with the Uniform Local Sales and Use Tax Law of Utah by any other municipality and any county of the state of Utah.
CHAPTER	6-200. SPECIAL IMPROVEMENTS.
PART	6-210. COLLECTION OF SPECIAL IMPROVEMENT TAXES. 6-211. PURPOSE. It is the purpose of this chapter to supplement and provide details necessary to implement the powers and procedures whereby the municipality may levy, assess and collect special taxes for special improvements under the provisions of the Utah Improvement District Act, U.C.A. §§ 17B-2a-401 et seq. 6-212. DELINQUENCY - NOTICE OF SALE. After the date of delinquency, as fixed in the levy and notice of tax adopted by the governing body in connection with the creation of a special improvement district and the levy of taxes necessary to pay for the project, the treasurer shall proceed to make up a list of all property upon which the special tax remains due and unpaid and cause the same to be published at least once in some newspaper having general circulation in the municipality at least ten days prior to the date of sale. The delinquency list shall contain a description of the property delinquent according to lots, block or parcels, together with the owner’s 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. Unless the taxes, including interest, together with the costs of publication, are paid on or before the ___ day of _______________ (here fix a day at least 12 days from the date of first publication), the real property upon which such taxes are lien will, on that day, be sold for the taxes, interest, costs of advertising, and expenses of sale, at the front door of the ________________ (here insert name of building and address) beginning at the hour of 12:00 o’clock noon, and continuing until all of the property shall have been sold.” 6-213. COSTS. The treasurer shall tax against each parcel of land advertised as delinquent the sum of $25.00 for the cost of advertising the delinquency and shall, after the first publication, in all instances of payment, collect such amount in addition to the tax. 6-214. EXPENSE OF SALE. In case of a sale of any land for special taxes, the treasurer shall add to the amount of tax and costs of advertising the further some of $50.00 as the expense of sale and shall, in all instances of sale or redemption, collect such sum. 6-215. MINIMUM SALE PRICE. In no case shall lands 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. 6-216. SALE. On the day fixed for the sale, the treasurer, in person or by deputy, shall appear at the hour and place named in the notice of sale and at public auction, and there offer to the highest responsible bidder sufficient of the delinquent real estate for a sum sufficient to pay the taxes, interest and costs. 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 _____________ dollars with interest, costs and expense of __________ dollars. What is the smallest portion of this property which you will take and pay the taxes, costs, and expenses?” If the sale is not concluded by 4:00 p.m. 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. 6-217. Fees. The treasurer shall collect a fee of $10.00 for each certificate issued, which fee shall be paid into the treasury. 6-218. Interest. Interest at the rate of ten percent per year shall be charged on the special tax due from the date of delinquency until date of sale and interest at the rate of ten percent per year shall be charged on the full amount for which the property was sold from the date of sale. 6-219. TAX SALE RECORD. A. The treasurer shall make a record of all sales of real property in a book to be kept by him for that purpose. The record shall be kept substantially in the same order as that for which the property was advertised for sale, but shall list, applicable, in separate columns, a description of the property, the amount of tax, interest, costs, expenses, how much of what part of each tract was old, by whom purchased, the date of sale, and the date of redemption. B. At the end of each calendar year, the book shall be endorsed “Altamont Treasurer, Special Tax Sale Record for the Year 20___,” 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 entered by the treasurer 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 treasurer shall file each yearly tax sale record in the office of the recorder/clerk. 6-220. 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 which certificate shall be substantially in the following form: “(name of municipality) TREASURER’S OFFICE CERTIFICATE OF SALE FOR SPECIAL TAX THIS CERTIFIES, That on the ___ day of _____________, 20____, in pursuance with the law and ordinance, I, ______________, as treasurer and collector of special taxes for ___________________, Utah, sold to ______________________, subject to redemption, as provided by law, the following property in (name of municipality) for delinquent special taxes assessed against the property in the name of (delinquent taxpayer) to-wit: DESCRIPTION ______________ Ext. No. __________ Page ___________ Frontage abutting the improvement to the full depth back therefrom (or other depth) ____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _____________________________________________ Feet _________________ of Lot ___________________ Block _________________ Plat_______________ TAX AND COSTS. Amount of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $__________________ Interest to date of sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $__________________ Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $__________________ Expense of sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $__________________ Certificate of sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$__________________ Total tax and costs at date of sale . . . . . . . . . . . . . . . …… .$__________________ _ _____________________________ treasurer and collector of special taxes DATED, (name of municipality) (acknowledgment in statutory form.)” 6-221. CERTIFICATE OF SALE TO MUNICIPALITY. When property is sold to the municipality for special taxes, the treasurer shall make out, sign, acknowledge and deliver the certificate of sale above described to the recorder/clerk, whose duty it shall be to see that such certificate is properly recorded in the office of the county recorder, and it shall thereafter be kept as part of the records of the recorder/clerk’s office. 6-222. SALE TO MUNICIPALITY. Where no bid at least equal to the amount of the tax, interest, cost of advertising and expenses of sale on each separate parcel is received as each separate parcel is offered for sale, the municipality shall be deemed to have bid for such property, and the property shall be sold by the treasurer to the municipality for the amount of the tax, interest, cost of advertising and expenses of sale. The sale shall be the same effect as if made to an individual. The recorder/clerk shall draw a check or warrant on the special improvement guarantee fund for which the special tax was levied in the amount necessary. 6-223. GENERAL TAXES ON DELINQUENT PROPERTY. A. Between the 15^th day of November and the 15^th day of December in each year, the recorder/clerk shall ascertain, by examination of the county records, which, if any, of the property sold to this municipality is delinquent and about to be sold for general taxes, and report the property and the amount of taxes in each instance to the governing body, with the request that the amount thereof be appropriated to the county. B. It shall be the duty of the governing body to appropriate the amount recommended by the recorder/clerk. The treasurer shall thereon draw a warrant in favor of the county for the total sum of such delinquent taxes, and the recorder/clerk shall deliver the warrant to the county treasurer, taking duplicate receipts therefore for each separate piece or parcel of property upon which the general taxes are thus paid. The recorder/clerk shall thereon deliver on fo teach such receipts to the treasurer and file and attach the other to the corresponding certificate of sale in his office. C. On receiving such receipt, the 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. 6-224. 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 to the treasurer, for the use of the purchaser for 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 $10.00 for the redemption certificate, and all special taxes that have been 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 one percent per month on the whole from the date of payment to the date of redemption, provided that: A. In all cases where property has been sold to this municipality, and general taxes thereon have been thereafter paid by this municipality, 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 date of redemption, at the rate of ten percent per annum; and, B. 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 fo the taxes, interest and costs which his property bears to the whole property sold, together with the sum of $10.00 for a redemption certificate. 6-225. INSTALLMENT REDEMPTION A. Any property sold to this municipality, on which tax sale certificates have been issued but for which no tax deed has issued to the municipality, may be redeemed by any person having an interest in such property on the payment in installments of the unpaid principal, interest and all costs and charges, provided that the installments shall be paid within such time and in such amounts as will discharge the indebtedness within the period of which the right to redeem from such tax sale shall expire. B. Credit shall be given for each installment as paid, and the interest shall be reduced proportionately. C. Interest shall be paid at the rate of ten percent per annum on the unpaid balance due under this section. D. There is hereby imposed the sum of $1.00 per installment payment to cover the additional bookkeeping expenses incurred by any person taking advantage of this section, and such charge shall not be credited against the delinquent assessment. E. Every person who takes advantage of this section shall enter into an agreement with the municipality which shall be substantially in the following form: “AGREEMENT OF INSTALLMENT REDEMPTION The undersigned hereby: 1. Acknowledges that he is delinquent in the payment of the special improvement taxes levied against the property described below in the amount of $_______ which amount is the total of the unpaid tax, principal and interest, costs of advertising and expense of sale. 2. Agrees and promises to pay the above stated amount in ____ equal installments of $_________, which payment will be made on or before the _______ day of each month from the period beginning _____________, 20___ to and including ________________, 20 ___. 3. Acknowledges having received and read a copy of section 6-225 of the “Revised Ordinances of ______________________, and understands the same. 4. Agrees that should he fail to make payment of the installments when due, the right of the municipality to receive a tax deed for the property below described shall not be impaired thereby and the undersigned shall not be entitled to receive any refund of any amount paid hereunder. The property covered by the provisions of this agreement is described as follows: ___________________________________________________________ _________________________________________________________ _________________________________________________________ _________________________________________________________ DATED this ____ day of _______________, 20 _____. ________________ Mayor ATTEST: _____________________ Recorder/Clerk” 6-226. CERTIFICATE OF REDEMPTION. The treasurer shall, when any property is fully redeemed, make the proper entry in the tax sale record file in his office, and issue a certificate of redemption, which certificate shall be by him acknowledged, and which entry or certificate shall be prima facie evidence of such redemption. 6-227. NOTICE OF REDEMPTION. In all cases where property sold to this municipality is fully redeemed, the treasurer shall issue a formal notice of such redemption in writing and file the same with the recorder/clerk, whose duty it shall be to attach such notice to the corresponding certificate of sale on file in his office, and endorse on the filing face of such certificate in red ink the word “REDEEMED” and the date of redemption. 6-228. TAX DEED. A. If any property sold as aforesaid is not fully redeemed within the time and in the manner of this chapter provided, on the deposit of the tax sale record for the year in which the property was sold by the treasurer with the recorder/clerk, the recorder/clerk shall, on presentation of the treasurer’s certificate of sale, make and acknowledge a deed conveying the property therein described tot he 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 the office will permit, the recorder/clerk shall make and acknowledge a deed, conveying to this municipality all property purchased in the name of the municipality at special tax sale not theretofore redeemed, as in this chapter provided, shall see that such deeds are properly recorded in the office of the county recorder, and shall keep such deeds on file in his office for the benefit of the special improvement guarantee fund. B. Deeds issued by the recorder/clerk in pursuance of the provisions of this chapter shall recite in substance 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 recorder/clerk on behalf of the municipality, and by acknowledged so as to be entitled to record. 6-229. TAX DEED RECORD. The recorder/clerk shall keep on file in his office a record of all tax deeds issued by him, which shall be a photocopy of the deeds so issued by him, and which 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. 6-230. RECORDER’S FEE. The recorder/clerk shall collect $10.00 for each deed issued, for the first description of property contained in such deed, and for each additional description of property in such deed, and shall pay such fees monthly into the treasury. However, in cases where this municipality is the tax sale purchaser, no fee shall be collected. 6-231. SALE AFTER DEED. Whenever property sold for special taxes and purchased by this municipality shall not have been redeemed within the time specified, but shall have been conveyed to the municipality by recorder’s deed, and which shall not have been sold by the municipality, such property may thereafter be purchased by the prior owner, his heirs, personal representative or assigns, or any other person, upon petition therefor addressed tot he governing body and upon such terms as the governing body may determine. The proceeds of such purchase shall be paid into the special improvement guaranty fund, provided, however, that nothing contained in this section shall prevent this municipality from selling any property conveyed to it by recorder’s deed to any person at any time after such conveyance is made.
CHAPTER	6-300. SPECIAL IMPROVEMENT GUARANTY FUND.
PART	6-301. SPECIAL IMPROVEMENT GUARANTY FUND. There is hereby created a special fund to be known as the “Special Improvement Guaranty Fund,” which fund shall be used for the purpose of guaranteeing to the extent of the fund the payment of interest thereon theretofore or hereafter issued against he local improvement districts for the payment of local improvements therein and for the purchase of property sold to the municipality at tax sales or under foreclosure for delinquent special improvement taxes. 6-302. MAINTENANCE OF FUND. The governing body shall create and maintain the special improvement guaranty fund by appropriations from the general fund, by the levy of a tax not to exceed one mill in any one year, by the issuance of general obligation bonds, or by appropriation from such other sources as may be determined by the governing body to provide the money necessary for that purpose. The fund shall be held by the treasurer and shall be kept by him separate and apart from all other funds held by him. Payments out of the fund shall be made only by checks drawn by the recorder/clerk. 6-303. INTEREST AND PENALTIES. All excess charges and penalties collected by the treasurer for the benefit or credit of any special improvement fund and remaining on hand after all the bonds and warrants, together with interest thereon, drawn against the special improvement fund shall have been fully paid and cancelled, shall be transferred by the recorder/clerk to the special improvement guaranty fund. 6-304. PAYMENT OF BONDS OR WARRANTS. When any bond, warrant, or coupon drawn against any special improvement fund is presented to the treasurer for payment and there is not a sufficient amount in the special improvement fund against which it is drawn, payment therefor shall be made by warrant drawn by the recorder/clerk against the special improvement guaranty fund (unless otherwise requested by the holder).
	6-305. REPLENISHMENT OF FUND. Whenever there is not a sufficient amount of cash in the special improvement guaranty fund at any time to make any and all purchases of property bid in the by the municipality at sales of property for delinquent special improvement taxes, the governing body shall replenish the special improvement guaranty fund by transfer or appropriation from the general fund or other available sources as may be determined by the governing body. 6-306. RECORDER TO ISSUE WARRANTS. Warrants drawing interest at a rate not to exceed eight percent per annum may be issued by the recorder/clerk against the fund to meet any financial liabilities accruing against it. At the time of making its annual tax levy, the governing body 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 is not to exceed one mill in any one year. 6-307. SUBROGATION OF MUNICIPALITY. Whenever the municipality shall have paid under its guaranty any sum on account of principal or interest on the bonds or warrants of any 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 guaranty fund.