The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1875-04-22

ASSESSMENTS AND 6&u ALlLAAioN.
LIN regard to these matters which
are Of very great Importance to every
citizen, there may be some informa-
,ion gained by reading the following
from the Attorney General Of Iowa
in answer to questions asked by the
Auditor Of State. It's promised that
every one understands that the
County Board only equalizes as be-
tween Townships-all equalizatiors
between or in favor of individuals
being made by Township Boards,
from whom appeal may be taken
directly to the Courts:
DEAR SIR:-I have your favor of
2sth inst, requesting my opinion up
on three questions, viz:
l. Have the Board of Supervisors
the power to equalize the assessment
of personal property!
| 2. II so, can they make such
equalization every year?
3. Can they equalize the assess
ment of real property every year?
l. Have the Board the power 10
eaualize the assessment of personal
property?
1t 10 provided by section S32 of
the Code, that, 1.-THE Board Of Super
yisors shall constitute County
Board of Equalization. and shall
equalize the assessments Of the
several townships, cities and towns
of their county, at their regular
meeting in June of each year, SUBJ
stantially as the State Board equalize
assessments among the several coun-
ties of the State
1t will be noticed that the language
Of the section quoted is, that the
Board ''shall equalize assessments
without specifying any particular
kind Of property; and it is fair te
presume that the word assessments
was intended to include and mean
all property assessed, whether real OF
personal, since the word of itself, has
no more fit application to real prop.
erty than it has to personal property
| By section S24 of Code, it is made
the duty of the Assessor to "assess
all the properly, real and personal
except such as is specifically exempt.
ed" 1t would seem to follow, that
since all property, personal and real,
is required to be assessed, and since
it is the duty of the Board of Super
visors to equalize the assessments
the Board not only has the power
but it is its duty to equalize thu
assessment Of personal property.
2. Should the equalization Of the
assessment of personal property bt
made every year?
This can be easily answered BY
referring to the law, which provide,
that the Board of Supervisors shal
equalize assessments Eat their regular
meeting in June of each year" See
section S32 of Code. above quoted.)
3: Should the equalization of the
assessment of real property be made
each year, or only in the years il
which real property is assessed?
l am inclined to the opinion thai
the assessment of real property car
only be equalized in those years in
which it is assessed, and that after
the Board has made such equaliza-
ton, all power over such assessment
is at an end. 1t is true that the
statute provides that the Board shall
equalize the assessments ''at theil
regular meeting in June in eacl
year." but this | think, withou'
doubt, refers to the assessments @
the current year, and not to the
assessments Of any previous year
In other words, at each regular meet.
ing in June, it is the duty of ths
Board to equalize the assessment o
that year, and no other; and since
real property is to be assessed ever.
second year, the assessment thereo
can be equalizsd only every seconc
year.
II Respectfully submitted.
M. E. CUTrs, Atty Gen.