Show m I I IN T THIS I cou n Holds That the tin Attorney Counts I Whole holc Matter Rests With I It I I The Thc Assessor r rIS IS 15 INSTRUCTED TO CO 00 AHEAD I s That State Board of or quail Euall Equalization Has lias Nothing to Do Io With Ith It IL I or County Coun y Assessor A e sor Ltd Eld Eldon t n Pinion has hll U been rendered by b br on th Ii r elige Westervelt In reid regard re ty lOU County assesses aMeln cuIn ot of powers the I II w I t to a jr A taxation In n this county by byl b byth prO the th rort tR l hoard tord of o equalization and flU the tI e ethe The county attorney a ro the assessor U I 1 the only oil hold ho s that Ih ial au authorized to make mako assessments of ot otIal 1 rt I I fl thin til county coun nd he h 0 III I I es esPro Pro propertY go ahead lUlu and nd assess ase nil II II th that at il to t rt subject to f taxation and not notI attention to tho Hlo state Mate board I any amendment to 0 tho statute mi ou ny fly an the tha board of ot equalization to tomake tot toke tomake t tam assessments the Legis Legislature make ke i i lature of at I brought that statute In Indirect direct conflict with Ith the Constitution of oC the th h hence lt t county attorney holds oId that such amended statute l i III un unConstitutional Constitutional and the board therefore The opinion assessing power M h no cf Qt c the county attorney l follows tolo COUNTY ATTORNEYS OPINION taxing Is IsI To T beilin with the tho power Inherent I h und absolute In the sovereIgn Louie of 01 the commonwealth or state I In the absence nb of oC width and n ItO Legislature tun any eJ rl s or necessarily Implied con ait prohibition or limitation may by b l law w express and anel define the theode mode iode ode ant extent of ot the exercise of oC this er without If It I f however rower the he of ot the state contains any an restriction or limItAtion upon the of ot power oser by the tho Legisla Legislature ture lure or prescribes definitely the man manner maner such Kuch be exer ner er in in power may I d tie the Legislature Is definitely bound und thereby As for Cor Instance It If the tho Constitution should provide that the he may mn confer the taxing pow a er for lor certain purposes upon certain ex cx any an attempt on the part of ot the tile legislature to con confer conCer leo fer power on any other than these ile d would be unconstitutional and void old The Th evident Intent t of ot the framers of lh the h Constitution of Utah as us expressed in Ser Sec 11 II Art 13 and as further evi 01 evidenced by II the proceedings of ot the Con COl Convention that thit the title stole board of ot equalization should net ocl 11 II limply an equalizing board and nothing rise else el e It Is true that the con cun concluding words nords of ot the section provide tat th Ih board shall also perform such auch Ol otter tr duties as may be b prescribed by byU U Ia Hut It seems unnecessary to tot pint t out that these tiles other oilier duties can caa ady be bI b held to Include any tiny duties or ot which the Legislature In viola lion 1101 of 0 any an constitutional limitation might s sk AHk k to Impose or confer canCer upon the board bond bondAll Art All 13 3 Her He 5 li of the Constitution of oC reads ns as follows Tho The Legisla Legislature ins ture not nol Impose taxes for tor the pur ur Wits ivies of oC any allY county city town tOW II or oth other er r municipal corporation but may milY by la law ej In the corporate authorities respectively the power to ns as tess and nal II collect collet coll rt taxes for tor nil all purposes Cr f such corporation What the tha Legislature cannot do di dt directly r It ran can no flo more do by Indirection It Is forbidden to Impose taxes for tor the tho of ot a county or to confer conler upon iny In oie orae except the corporate corpora to tin Uti tie of or o stat sui h county tho the power to as aa ft MM IfS or roll roil a t taxes for COI any an county purposes Put It II would appear that the tho Lexis leKI lalure arc had deliberately Ihli overstepped this limitation In Sec 2313 2500 2561 2561 nd Indirectly In Iii some dome other sections of or the Uy ity lI those these sec tI n of u the Ih law ins the Legislature has ut ot tempted d to confer r upon the state board th ft power ie to 10 assess the tho property I and franchises of ot pertain certain classes of ot compa companies companI nies nI ju In more theta than one count in III this thin state to provide roIo l the tho methods of levying such assessment w in r to declare de Sec tec 2565 that the as ns lIt nt by hy the county assessor m end that th t of o the state board of or equal ration ilon Is ID the only basis b ls of at tax tux alien allon l n fo or the county etc This law lawas jus U as in III use 1896 and In ha 1893 1891 the tho I Ig K apparently emboldened by hy the rf rt this 4 venture proceeded miner farther struck out the words InK ing In Ia ot county count and Included ha the tho of IC property to bo be oses M by the ine nat of ot the net of ot this to bo ho h tho the only ia i of 01 taxation for tor the county Ul pon on Ihl I of ot property Ily liy M miH a 0 Ii the tv I has hns attempt n Item lIt W el to W tr r end In jn effect has co con fereri upon uron tho the state board boar certain limited by the tho Con Coti Cotin n ID co be he only ht upon the theat at authority authorities of ot tile the county The Is IR a n part of he the herat rat authorities of at his county and niI I the e I 1 1 In 2516 and other i has hns Imposed upon the tho th County Gunt 11 Or certain duties In itt ic tC gard AArd I 11 the assessment of at property i l i ia county eec car carwin c r win tam n ex option ept lOlly In legard to property w to be i I PI II by b the tho th state board I r In lit m ray Iho th state cannot ho lie nun order the Constitution any power to 10 i u iny III y property whatsoever for tor Th my y advice to rOil ou l 15 tiis That i ra the low law nw which pro Pre our lutta In tu to tl alMI int hag Property to your our count County you OU elba MIl m and l nil all ex cx lAde in lit favor of ot the state h V n it in Ita other words W I all 1111 that at u II sinko your assessment nS upon tipon Property within tho the county lu ni nil no eitl of ot ramay kind or t II if t Property T fly whatsoever except of ul lOur COur nuh nit as OK is exempt by law laIn i un in wua that lint this construction ilia h 1 by some ome ns nil at u in a n ensure I nm om also b n th Ih that the tho f exorcise x of pors hn has haR ban lOtt h en general rall 1 In forn for tor n a number of 01 years o of tt rt i cence mn may e the tho result Itt III a Olin Ofle or r more loro of ot n a large v VIII var r belA nf of But Hul If lf tho ito exercise or of is IA 1 Itt III fact nr sue 1 will viii not make It h fh o lito tl fact that these wn have 1110 v len been ant ft in Is Ii no C I on vr that thoy they will WU never nover be I 1 i if I nm I Iq t true the ft as It f property whatever for or cou MI M II I R by hy tho th state board l is III Set ne net 11 ly unc and void voida a St at t i xV Olle hlo result ot of such stich n nr net act aol i is III rl ly Any per pIr tOil or r whose Property has Ili vho o hy by the tho state lalo board and is II meat with such uch asse 8 Its 1111 mill may with good J renso refuse to tax all Ott tho Iho Kroun ground T that It t Is upon a ft v m flent nt I Ian T nm Illegal II an Thim lh M hOhlt n a question of or wll I t I importance I hive have t Is 1 to tl you my reasons for tor thus Ihus tully fully and In detail In order ordel that my m position In the matter malter may ba be b thoroughly and clearly clear under understood understood stood WES l County Attorney |