The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1886-07-01
ASSESSMENT OF PROPERTY.
An official Opinion on Doubtful Questions
Relating to the Equalization of Taxes.


| The State Board of Equalization, at its ses-
| sion yesterday morning. received from Attorney
general Hord written opinion of considerable
length answering number of questions relat-
| ing to taxation and the powers of the board
upon which official information had been asked.
The questions and answers, briefly, were as fol-
lows:
| Question-What notice is required to be given.
il any, to railroad companies and counties of the
proceedings of the board that they may appear
and have hearing as to matters affecting themg
Answer--The law in prescribing the time when
the Board shall assemble, gives all the notice re-
| quired, and the proceeding by which the valua-
| zion is determined, is due process of law. Pro
ceedings to raise the public revenue by assess
ment and collection of taxes does not imply or
require the right to such notice and hearing as
are considered to be essential to the validity OF
judgments of judicial tribunals. Notice by
statute is generally the only notice given, and
is sufficient, in the absence of statute requir-
ing other notice.
Q.-Under the fourteenth amendment to the
Constitution of the United States can there be
two different tribunals, one for the assessment
of real estate and the other of railroad propertyF
A.-The fact that the Legislature has chosen
to call railroad property, for the purpose OF tax
alton, real estate does identify it with farm
ing lands and town lots, in such sense as I'M
peratiyely to require the employment OF the
cess of valuation for purposes OF taxation. Ihe
mode provided for the valuation of railroad
property for taxation under the statute is due
process of law, and the action of the board being
final without appeal, is not denial of the equal
protection Of the laws and is not in conflict with
the fourteenth amendments to the federal Consti-
tuition The Constitution and statutes of the
State require all property to be assessed at its
fair cash value. The fact that one kind OF prop
erty Is to be ascertained by officer board.
an of of n
other officer board, each clothed with the duty
and responsibility of ascertainlng the actual
value, cannot be held to operate deprivation of
legal protection to the owners OF either kind OF
property
Q.-How shall the board proceed in the equal
ization of property under the statute2
A.-The State Board of Equalization is required
to railroad property denominated by statute
as railroad track" and rolling Stock and equal
lze the valuation of real property and railroad
property in the State. 1t has beerrheld that the
fourteenth amendment to the federal Consttu-
ton, guaran teeing equal protection of the laws
secures the same right to uniformity in the rate
of assessment and taxation to citizens and rail-
road corporations. For the purpose of the equal
ization of the valuation of property listed and
assessed in the different counties, the board is re-
quired to consider the following classes of prop
erty separately namely: Railroad property,
lands town and city lots; and upon such consid
GRAFTON determine such rates of addition to, or
deduction from the listed or assessed valuation
of each of said classes of property In each
county, or to or from the aggregate assessed
value of each of said classes in the State.
| may be deemed by the board to be equitable and
just such rates being In all cases even. and not
fractional; and such rates, as finally determined
by said board, shall not be combined.
Q.-Are county auditors required to report the
assessment of property the Auditor of State
for the use of the State Board of EqualiZation2
A.-County auditors required to report the
| assessment of property TO the Auditor of State
H. 81 r., -
their failure to do so, said board may authorize
the Auditor of State to equalize the assessment
of such county. when full returns have been re
ceived by him.
Q.-When is the township assessor required to
make return of his assessment, and will a fail
ure to make return in time affect such return9
! and can county board of equalization require
| a new assessment
| Alt is the duty of the township assessor to
make return to the county auditor or before
the first Monday in June of the year in which
| the assessment is required to be made.
q. Does the term lands" as used in the law
creating the board of equalization, and in
clude buildings and other improvements there
| on?
| A-The word ''land" is generic term, and in
| its legal acceptation comprehends every species
of ground on earth, and all buildings, structures
| and fixed improvements thereon.
| Q-How should real estate be assessed by the
| township assessors
| A-The statute directs that lands, and the
| improvements and the buildings thereon or
affixed thereto. shall be valued at their full fair
| cash value. estimated at the price they would
| bring at fair voluntary sale, taking into con-
sheraton the condition and surroundings of the
| property. In valuing any real property on
which there is coal or other mine. or stone or
| other quarry, the same, if land and the mine or
quarry are owned by the same person. shall be
valued at such price as such property, including
the mine or quarry, would sell for at fair vol
untary sale for cash. Where the mine the
quarry is owned or leased by person other than
tie owner of the land, such land shall be valued
exclusive of the mine quarry, as other lands
| are valued, and the mine quarry. and all i'm
| provements and lease hold and appurtenances
/ shall be valued separately from the land accord
| ing to the fair cash value thereof.