Show = f lv Vvz t I IRmUcm I 3a 0 t MUCH VALUES i As fq I i V J t I 11 1k J i I h 1 I I 1 I tt Commissioners May Do So P lil I I I 01 1 t i q on Assessed Property 1 K t I i N j 1 ikll Jt 4 ir 20 AND 40 PER CENT CUT rjfit f w INS t I i 11 11i Is Held to ba Valid by the Sats I l f IV rdr i 1 Supreme Court 1 0 qd IIII 1 d 4 1 I 1 I V I I 1 IN mi MALT iiiii CIIUNT CASU I i i 4 4 1 I I cIVA I IVAI I 41111 1 m I 4allrg Any 14 slid Uranobl I 1 I I 11 1 0 1 P 4 1 0 lt t Unit Aps11111 I i il f T The Supreme court handed down an I 1 4 i 1 is opinion today In tile coke of Halt Latin I T n CITY va Franc Armstrong 11 Hall I i 1 4 and Jo HavJlnBoounty commlsilon 11 r A era of gall Luke county silting as aboard I 1 A board of tquoJIzillou Involving the I7 11 question 01 Ibo brd rlglll to Times R I I I VA ki 4 I rennlutlon reducing Ibe Usable property 4 Y prop-erty ofBalt kitke City and deciding I X t I that Judge Nurrell erred In annulling 4 I Ibo boarda order Tuo opinion was I H5 dUerotJ by Chief Justice Zb ad i concurred In by Justices Birtou and I t I I I Minor I i 1 This City Council In order 10 Falls I I I r I extra revenue amounting lo 202800 1 to conduct the city affairs during I 1 dur-ing the IB93 fixed the tax rate I II0yr lx rl i I RI inavow DII no tho dolor Tb Lateral 4 i 4 of equalization on the 12th of July 11 Pepped a reeraludon reducing laxatiot I I icny Per cent In the district I XI lit 1 1 lil I I between the marittl line of Ninth Bissau I stret ana the north lice of Twelith 1 1 South street start twenty per cent on I 1 peoperly In that portion of the city I I lying south of ilia north Hue of Third I I South street Sod north ol Ibo north 1yl I line of Ninth bcutb street mail of 1 I I 4VA that portion lyloir oaidliar Pint Weil f 1 f bitter 613U nrtb1ol Third 80uiU offset l qe The Clly attorney claimed that the t 14 F I reduction amounted t 3000000 on A I II n valuation and that It would be In hm I 0 I tnflllent to pay the necessary ci 1 11 pounce I of the city for at least year e I 1 rha to bn deleruilnej I question was r I Had the hoard tile power lo Ire 441 Pago the toolution mind make the rt I ductlon Judge Norrell decided that I I fvf 1 ll did not when Ibe board look au 1 appeal lo the Supreme Court V t J udge Melted took the Inflation that I I 4 1 Ibe low I did uo give the board Ibo all I I I I inorlly to reduce the valuation by a 4 I general order but Ib1 II should hu I been done upon the written application of the owners of the real estate I i i The court In lie opinion today pay 11 I thai section 1 of ailicUlS of this Utah T i Couetlluilon makes It a duty of Ibo I I I hrrJ 10 olut Red equalize Ibo Vale t I Allen 01 hours real aria 1 It I 10n b011 1roD1 Ir per = P ly within their respective oiunlles 11 f without prescribing the modo lo Ibo 4 i I adopted Y r k Too court aide takes notice of the l I fact that u number uf deputy assessor i I V are employed by the county pointless I J X and of built liberality 10 sillier In their 4 estian ae to tile value of property I which make It tali the cou nectoplary W that ends general authority boulJ be Plots 4 delegated with power to equalize mal I e lots leraBrcllon Brcllon 15 chanter 131 of the Bee Ian Law ol 1B90 the court construes I I us meaning thai the board may raise r or lower the siened valuation of Buy I data of properly In bjth city and I county j Bootless 72 nod chapter 129 01 the Imalea laws contended Iy Judge Ale t I Kay to mean that Ibo parly ollectel I must file a written application for a 1 reduction Inls the ourl holds raters to reductions upon the application of I I Individual and nut reductions made I 1 upon classes ul Property within certain 4 1 Icalll uolgnlod or describe by 1 the board i t I would be unreasonable the I s k f V cour 6618 10 real lit t 0 notional Ibu t I arid people property owners 10 allarate I DWhor a f I ulatrlct each to WOo a written appll 1 g Ir clo 0 for such lOalllloD Wbon the T p b excessive alulloo applies 10 an LID j I i Uu district tile 4 4 Z t lln board may make goo reduction as we have Indicated without lJjq I 1 with-out a wrltteu application Leing made wlb A li il 1 Culef 1 Justice Zinc alter stating I I that the court bluw erred In I nuljlng S I 1 tl I X Ibal tile board exceeded Its authority I 1 i 10 I passing The resolution and all faulting C if 1 II reverses the Jujiguloud and rmiud 114 I ilia Cause 4 1 i 4 I |