Show MUST STOP abatements the attorney general has also aleo sent bent the following opinion to the state board of equalization tion ill 1 I have before me your favor of july slat asking to be advised upon the following 46 this j board has baa been informed that the boards of equalization in some of the counties are still continuing to make abatements in the please inform this board first whether any act aclus of auy any con uty commissioners pretending to act as a county board of equalization after aft erthe the second monday to iii july in ia legal second secona whether any county officer can recognize any act oi 01 the county commissioners sitting or acting as aa a county board of equalize uon lion alter after the d monday lu in july without making himself and hla his bunds men liable answering your first I 1 am of opinion that the board ui oi county sitt bitting irig as a county board ot of have no authority inlaw in law to continue its session after we the second monday in 18 july under section 70 of the revenue act page ozithe lawsl lassof Law of utah of 1896 it la is maue the auty of the board to ctet on we iana manusy monnay to ia june in each year to examine the assessment books and equalize the assessment of property in the county it must continue la in Seg session gin irom from time lime to time until the business of equalization la Is disposed of tout but not later than the second monda monday in july you will observe that the last clause amuse above set net out Is ie ao an express upon their authority to make any cha changes rigen in 10 the ment roll alter after the second monday in july inasmuch as aa woy they are prohibited from aa a board subsequent to that date section 97 of the same act provided pro videt the county auditor muston or before the last monday in july ot of each year prepare from the arteese merit ment book of each year a as corrected by the county commissioners duplicate statements ert emente etc showing in separate co lumur the total value of all property section 98 makes it the uty of the county auditor as aa soon boon BB as such auch statements are prepared to transmit tra them by mail one to the state auditor anu and one to the state stale board of equalization 1 will be observed from these provi aiona that hat it was waa the abe intention of the legislature to ti limit the time that the county board of equalization should sit alt iu in order that the county auditor might have time between the abe second monday in july and the last monday of july in which to prepare this his state went ment and transmit it to the state slate auditor and we state board of equalization as ai it is ie OVIC ant that such state ment could not abt be made until the county board of equalization had completed the changes in the roll again subdivisions 8 and 9 of section 82 of the revenue act in defining the duties of the state board of equalization provi provide dep that they shall meet on the third monday la in july for the purpose of equalizing the values of taxable property ot of the several counties in this state for the purpose of taxation in order to do this thin it will be necessary for the state board of equalization to have in its ite possession the d duplicate statements from the county auditor which he be is required to make up from book V after the same has been corrected by the county commissioners and transmitted to the said board these will be observed are required to be prepared by the an aitor on or before the last monday la in july and as soon as prepared be transmitted by the auditor to the state board of t equalization tion if the board ot of county sitting as a board of equalization are authorized to continue as aa such after the second mon day in july the county auditor would not be able to prepare b bis Is statement on or before the last laet monday in july nor would the state buard bard ol of equalization be ina in a position to transact the business nesi required of it at its meeting on the third monday in july it thus becomes important that such board and officer perform the dulses prescribed by law within the time limited by law and that to permit any other rule to obtain in these matters would result in confusion and complications which the law clearly intended to provide against I 1 under these provisions of the dawg jaw I 1 am of opinion that it is clearly the duty duly of the county board of equalize equa liza tion to continue in session see sion not later than the second monday in july andl and that the county auditor must complete the duplicate statements required by section 97 on or before the last mon MOD day to in july of each year and immediately transmit them to the state auditor and the state board of equalization the provisions provis ioos of section 70 supra limit the time for the sitting of the county board of equalization and those provisions are and any 60 act or pretended act of the said board attar after the second monday to july would be illegal and void I 1 As an to your second interrogatory I 1 am of opinion that no county officer would be required in law to recognize any act of wei county commissioners acting as a county board of equalization performed after the lecona monday in july without rendering himself and his bondsmen bondsman liable 1 1 the legislature Lieeie lature has defined what are the duties of the county off officers icem respectively re and it Is the duty of each officer to obey the law and be governed and controlled coat rolled by its provisions |