The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1890-08-17
Authority Vested in the County
Board of Equalization.
THE OPINION OF ATTORNEY HALL.
Individual Taxes May be Equalized, but
the Entire Assessment Roll May
Not be Changed.

viz: ''Have you, as board of
equalization, power to lower the entire
assessment roll of Salt Lake county,"
Under the revenue laws of this terri
tory there is levied and directed to be col
lected annually, beginning with 1890, an
ad valorem tax on all property in the terri
tory mills on the dollar for territorial
purposes 3 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
exceeding 2 mills on the dollar, and such
sums as the county courts OF the several
counties may designate for county pur-
poses, not to exceed mills on the
dollar. (Section /, page 80, laws of 1890.
Property other than money shall be as
sessed at fair cash valuation. Money at
its legal value. (Section 2,010, compiled
laws of 1851
"Each taxpayer shall make a written
statement of all the taxable property, etc,
owned by him under oath to the assessor
upon blank furnished him by the assessor.
(Section 4, page 81, laws of 1907
After the first day Of January,
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
mine the fair cash valuation OF such
property and shall list and assess the same
to the person owing such property and
make return or deliver such list to the
county court. (Section 2,024, compiled
| laws of 1851
upon the return of such assessment roll
| by the assessor, the county court shall ap-
point a time to hear complaints. The
clerk of the court must, within twenty
| AT 10 rf of
rolls, set the amount of tax in the proper
column opposite the names of the persons
on the roll and furnish the collector with
said roll On receipt Of such
roll by the collector from the clerk
the collector shall furnish to each tax
| payer by mail or leave at his residence or
usual place of business, 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 board of equalization and
shall have the power to determine all com
plants made in regard to assessed value OF
any property and may change and correct
any valuation either by adding thereto o,
deducting therefrom. (Section 2027, com
piled laws Of 1855; as amended, section 9
page 81, laws of 1901
Under our revenue system the Cover
nor and legislative assembly have fixed the
rate of taxation for certain purposes anC
imposes upon the county courts the duty
of determining the rate of taxes for certain
other purposes. (Sec. zoos, compiled law!
of 1881.
1.-THE assessor is charged with the duty
of listing the property to the owners ant
property. When he has performed thi
duty he returns the list or assessment rol
to the county court. Upon receipt of sucl
assessment roll, the county court is re
quil ed to determine the rate per cent. o
county taxes for the current year. AM
the clerk of the county court shall. within
twenty days after the receipt OF such as
sessmeht roll, properly extend the taxes S
levied or assessed and deliver such assess
ment roll to the collector. The col
lector is charged with the duty o
notifying the persons respectively who's
names appear upon the roll, of the amour
of taxes assessed and a description ant
valuation of the property assessed, and o
1 the day fixed by the board OF equalization
J for hearing complaints, thus affording TIT
individual taxpayer notice of the tax levied
with description of the property and tn
value thereof, against which it is levie
and when, where and before whom to az
pear and make complaint in regard to tn
assessed valuation of the property. Afte
I the collector has performed this duty, h
7 returns the assessment roll to the count
court, who shall constitute board @
3 equalization, and such board shall hav
power to determine all complaints made i
/ regard to the assessed valuation of an
8 property, and may change and correct an
/ valuation. either by adding TO or deductin
from.
3 1T is my opinion, from the foregoing
f that the county court has jurisdiction onl
t to make inquiry and sit in Judgment upo
] the complaints made by the individual Ia,
payers of the county and to compare tn
: individual assessments upon the assess
J, merit roll, one with the other, and to il
t crease or lower the individual assessment
4 and make them equal with each other an
r equivalent to the value in money of tn
/; parperty assessed.
: THAT the revenue derived from IA
q valuation of the property at the rate of ta
r fixed by law is in excess of the amour
: necessary to discharge the functions {
o government does not confer jurisdictio
f upon the county board to enquire into ths
o matter and lower the entire assessmer
T, rolbof the county to meet such contingenc
r .In o number Of the states and terrific
> les state or territorial boards have bee
created with power to increase or lowe
the entire assessment roll of any count
:, but always, so far as l have found, sue
Il boards have been confined to and the
d Jurisdiction limited to the simple questic
q of equalization.
1.-The reason of the law is apparen
L The value of property is measured by il
L money or cash value. Taxation should
10 Uniform and equal, in that the blunde
, of government should fell alike al
q equal on all property, hende boards
N equalization are constituted. The count
e board to which the individual tax-pay
70 may appeal from an excessive valuati,
IS placed upon his property by Il
lie assessor, and have it equalized as col
IS pared with other property or estimat
t. at its fair cash value, and again where
ID property has been assessed below SUI
N value to have it equalized by raising
II valuation; and the state board, for the pu
le pose of eQualizing the value of proper
ID taxed in the counsies, the one county wi
another and all ct the counties in the sta
a. or territory, and such board may increa
IS or lower the assessment roll of the enti
l. county
y ITO equalize, is to make equal. to eau
to correspond or be alike in amount or