Show NOW THEY CANT DO IT attorney william C hall august as requested by the board of equalization filed his opinion in the county clerks 3 office on saturday regarding the power of the board to lower the entire assessment roll of salt lake county the opinion is as follows to the son ron county court satt salt lake county I 1 have carefully considered the question submitted viz have you as a board of equalization power to lower the entire assessment roll of salt lake county under the revenue laws aws of this territory there is levied and directed to be collected annually beginning with 1890 an ad valorem valoree tax on OD all taxable property in the territory two mills on the dollar for territorial purposes three mills on the dollar for district school purposes such sums as the county courts of the several counties may designate for district school purposes in such counties not exceed ing two mills on the dollar and such as the county courts of the several counties may designate for county purposes not to exceed three mills on the dollar see sec 1 page 50 laws of 1890 property other than money shall be assessed at a fair cash valuation money at its legal value see sec 2010 compiled laws of 1888 each taxpayer shall make a written statement of all the taxable property etc owned by him under oath to the assessor upon a blank furnished him by the assessor see sec 3 page 61 laws of 1890 after the first day of january aud and before the first monday in june of each year the assessor shall ascertain all property in his county subject to taxation and the names of the persons owning the same and shall determine the ir cash valuation 0 of such property and shall list and assess the same to the person owning such property and make return or deliver such list to the county court section 2024 compiled laws of 1888 upon the he return of such assessment roll by the assessor Asses wr the county court shall appoint a time to hear complaints the fhe clerk of the court must within twenty days after the receipt of such assessment roll 9 t the amount of tax in the proper column opposite the names of the persons on the roll and for furnish Diall the collector with said roll on receipt of such roll by the collector from the clerk the eol collector lector shall furnish to each taxpayer by mail or leave at his residence or usual place of business a notice of the amount of tax assessed against him and of the day fixed by the board of equalization for hearing complaints after the collector has given such notices he must return the assessment roll to the county court who shall constitute a board of equalization and shall have power to determine all complaints made in regard to as sessel value of any property and may change and correct any valuation either by adding thereto or deducting section 2027 complied compiled laws of 1888 as amended section 9 page 52 laws of 1890 under our revenue system the governor and legislative assembly have fixed the rate of taxation for certain purposes and imposes upon the county courts the duty of determining the rate of taxes for certain other purposes section 2008 compiled laws of 1888 the assessor is charged with the duty of listing the property to the owners and determining the fair cas cash b value of such property when hi he e has performed this duty he returns ane list or assessment roll to the he county court upon receipt of such auch assessment roll the bounty bourt is required to determine the rate per beut of county taxes for the current year and the clerk of the county court shall within twenty days after the receipt of such assess men daens roll properly extend the taxes so levied or assessed and deliver such assessment roll to the collector rhe phe collector is charged with the duty of notifying the persons respectively ively whose names appear upon the roll rollof of the amount of taxes assessed and a description and valuation of the property assessed and of the day fixed by the board of equalization for hearing complaints pla ints thus affording the individual taxpayer notice of the tax levied wih a description of ef the property and the value thereof against which it is levied and when where and before whom to appear and make complaint in regard to the assessed valuation af the property after the collector has performed this duty he returns the assessment roll to the county court who shall constitute a board of equalization and such board shall have power to determine all complaints made in regard to the assessed valuation of any property and may change and correct any valuation either adding to or deducting it is my opinion from the fore going that the county court has jurisdiction ris diction only to make inquiry and sit in judgment upon the complaints made by the individual taxpayers of the county and to compare the individual assessments upon the assessment ses roll one with the other and to increase or lower the individual assessments and make them equal with each other and equivalent to the value in money of the property assessed that the revenue derived from a fair valuation of the property at the rate of tax 0 fidei xe I 1 by law is in excess excess of the amount necessary to discharge the functions of government does not confer jurisdiction upon the county board to inquire into the matter and lower the entire assessment roll of the county to meet such contin contingency geney in a number of states and territories state or territorial boards have been created with power to increase or lower the entire assessment roll of any but always so far as I 1 have found such boards have been confined and their jurisdiction limited to the simple question of equalization the reason of the law is apparent the value alue of property is measured by its money or cash value taxation should be uniform and equal in that the burdens of government should fall alike and equal on all property hence boards of equalization are constituted the county board to which the individual tax payer may appeal from an excessive valuation placed upon his property by the assessor and have it equalized as compared with other property or estimated at Us its fair cash value and again wherein property has been assessed below such value to have it equalized by raising its valuation and the state sate bosia for the purpose of equalizing the value of property taxed the counties the one county with the other and all of the cound ties in the state or territory and such board may increase or lower toe ane assessment roll of the entire county to equalize is to make equal to cause to correspond or be alike in amount or degree as compared with something the county board bet be t ing limited in its action to equalization between the taxpayers of its county and the territorial board to equal bation between the counties should the board of equalization of salt lake county lower the entire assessment rate of the county upon its own motion or upon the 4 motion of a taxpayer simply because in the opinion of the board or the taxpayer the revenue to be derived by the valuation fixed by th at the rate of taxation fixed by laoj law would be in excess of the necessity of government or for any other ocher reason then by what rule would you measure the decrease or upon the L other hand band should the revenue to be collected not meet the necessities would not the board have as much authority to raise as to lower the assessment ses and if so by what rule would the board be guarded or controlled troll ed there could be no uniform mode of action and instead of an equality in values it euald produce an in equality in values that will work lajustice injustice and interminable confusion each county board acting without a positive and uniform rule there would be as many different and perhaps unequal values as counties in the territory bringing about confusion and inequalities in values and taxation such a state of affairs that thu the law jaw intended to pro vide against and again under our system of local self government the county courts as county boards have jurisdiction between the taxpayers of the county and the territorial board jurisdiction in such matters matteri between counties of the territory your jurisdiction is limited lo 10 0 o a comparison of ther the individual assessments sess ments upon the county assessment roll one with the other and to make them equal that of the territorial boari board to a comparison of the assessment roll of the counties one with the other and to mike them e equal a mcall I 1 call your attention to the case of wells fargo co vs state board of equalization 58 cal p and authorities cited as decisive of this question also see 59 cal page and cooley on taxation pp ap and and ib 51 new york court of A appeals p also sec 5 p 74 laws of utah 1890 |