The Pascagoula democrat-star. (Pascagoula, Miss.) 1878-1920, 1880-01-09

Attorney-Generaf Catchings, upon
the power of boards Of supervisors,
and addressed to the sheriffs of the
State, We publish for the fnforma
ton of all concerned;
OFFIcr AUDITOR OF PuBIIc AccTs, I
JACKSON. Miss, Dec. ID, 1879. |
To the sheriffs Of the State: |
DEAR SIRs: Your attention is
respectfully directed to the sub
Joined opinion of the Attorney
General, in regard to the power Of |
boards of supervisors in correcting |
or changing the assessment rolls,
etc.:
ArToRSEY-GESERAL's OFFICE,
JACKSON, Mss, Dec. II, 1879.
Hon S. Gwin, Auditor of Public Acc'ts:
SIR: In reply to your inquiry of
yesterday, l will say, that the board
of supervisors have no power to
make reductions in assessments,
after the August meeting, held in
pursuance of section "a, of the
revenue law, except In the contin.
gencies provided for in section 80.
If by destruction, or deterioration
in value by casualty, or by the erec-
tion Of improvements, the value Of
property has become different from
what it was, when it was assessed,
the board may, under section 80,
at any time, alter the assessment
30 as to make it conform to the
changed value of the property.
Except in these cases, the judg-
ment of the boards, AS to the vafle
Of property, as evidenced by the
assessment roll, examined, correct
ed aud approved by. them ut the
August meeting, is final and con-
elusive, unless, within FIVE days
from their approval of it, the per.
son feeling aggrieved, prosecutes
| an appeal to the circuit court as
pointed out In said section u.
The power conferred upon them
under section 30, to make changes
and corrections, for "error In a..
sessment,r does not authorize them,
. at any time, to make changes In
the assessment OF property, rs to
valuation.
The question of value is settled
at the August meeting, and thence
3 forth, except Ia case OF deteri0ra
I ton BY casualty, or Increase by the
r erection OF improvements, is re-
!, aJudicata.
II they fix the value too high al
. their August meeting, the remed,
j. of the party interested is to appea
TO the circuit court, aud this mus
be done, II done at all, within fiv,
days from their approval of th,
y assessment roll. Any other con
u struction than this would absolute
n " nullity 80 much OF section ~ al
> aims to give permanency and fsal
!. ity to the action OF the board a
;, the August meeting, and defeat th'
I" manifest purpose of the legislatur
c. to have all questions of valuation
a. settled at that time. ltis impossi
ble to suppose that the legislator
with one breath, would declare tba
-. the action OF the board ut til
= August meeting should be fins
u aud conclusive, and carefully prt
IN vide the means OF redress for a
Y, persons aggrieved by that actor
NJ and with the next, declare that tbs
!. action should not be final and col
- elusive, but that it might be r
va viewed and revered at any time.
'io Under the power to make alter
he tions for "error In assessments
given by section 80, the board ma
where property has been assesst
to the wrong person, change Il
"a rolls 80 as to assess it to the owne
ly- they may, in cases Of misdescri
he tion change the rolls so that tn
y. will contain u correct descripti'
=. OF property !; they may CORE
'a' clerical errors, such as the entry
'en y piece of property at $lO0,W
mt when in truth it had been assess
nd at 100000; they may change t
81, rolls 30 that they shall conform
e'y alterations directed to be made
Ias the August meeting, but which
The clerical omission have not been
id. tered in short, they may make
-. terxtions embraced in the idea
' "errors in assessment which
J = not involve q change 70 valuati
The That part Of the process Of
out sessment Is settled at tue Aug
meeting, and " afterwards CONF
sive, both upon the board and
taxpayer, unless reversed by
DR.. circuit court, or less there occur
80 deterioration ID value BY casual
Inc or on increase by the erection
:, improvements. Respectfully,
sen' 7. G. CATUHINGS,
pro- Attorney -GenerI
Ium In the collections of taxes,
orc will be guided By the law as
- :. forth In said opinion. In your
'''g element With this Office you viii
irn- charged as per roll Of your coul
'uiIt passed npon by the board Of su
Of visors At its Asgust meeting.
.,v alterations or changcs, made
~. sebuently, except In conform
ono with the proyisions Of section
pate will not be recognized.
onal Respectfully, :
s'uo Auditor Public AccoIin
0 be -
en- /" "Beea having your boots