Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1890-08-18
THEY CAN'T DO 1T.
so SAYS ATTORNEY w. c. HALL.
His Oplnion 4, 10 the County Court
AMI the Proposed Reduction
Of Assessments.

2 uHll 70. 01lL AFaEc NIALsg- AI'
opirica IS &c follows
2, lss Hon. County Cunt, SAT- LaE,
GylWty:
1 nave carefully considered the
lguesti0n submitted, viz: "Havt
you, as a board 0f equalization,
power % lower the entire assessment
roll o. salt Lake Couutys'
Under the revenue laws Of This
Territory there T. levied aud direct
/ Ell 10 Ice collected annually. begin.
ming with ls3l, an al valOrem tax
I ON all taxable property IN the Terri
tory. two mills on tie dollar for
. Territorial purposes, three mills Oh
the dollar for district school pur-
Z poses, such sums Is the county
I courts OF the several counties NAV
Z designate Tor district school pur-
I poses IN such counties not exceed
{ ing two mills on the dollar, and
I such sul-s n the county courts Of
7 the several counties may designate
for county purposes not 10 exceed
three mills on the dollar. Zee. /,
page -, laws Of ls9l.
Property other than money shall
he assessed n a fair cash valnatioul
money AT is legal ~sitfc. Sec. solo
compiled Laws OfisSs.
Each taxpayer shall make a
written statement Of all the taxable
property. etc-, owned by him. under
oath, 10 the Assessor, upon a blank
furnished LIal by the Assessor. See.
3, page 81, laws Of 1850.
Alter tie ilr-t CAV uf January and
before the ir-t Monday in June q
each year, the Assessor shall a-cer-
laiu al property Ia Lis county sub
ject &c tl=ation, auI the names Of
the persons owning the same. and
shall determine the ar cash valua-
ton Of such properly and shall list
AMI assess the same 10 the pc--on
owning such property and make re-
turn or deliver such list 10 the
county court. Section 212i, COM
gilel laws Of ls>-.
iron the rciyfn OF such assess-
Elert rUil 10y the Assessor. the
County Court shall appoint a time
D. hear complaints. Inc clerk u
the court must, within twenty DAYS
after the receipt Of such as~es-
meut IOl, st the amount of
tax la the proper column
opposite the names II the per-Jus
uu the Es.i aud furnish the collector
with said IJlL. On receipt Of such
roll 10y the collector from the clerk.
.hc collector shall furnish u each F.
taxpayer by mail or leave nt his .
or usual place Of business,
q u1iicu Of The amount Of tax as- Z
sessed against him and q .hc day I.
fixed Icy ti's. Board OF Equalization .
for herring c1mplliu;s. After the .
collector las given such notices lac 7
;uIsI return the assessment roll 30 .
tle county court. who shall cJrSti- .
iute Board Of Equalization. and .
snHL have power = determine all f.
conn ls!ut> made la rg-lni 20 as /
-->-ci value uf ouy property aud I.
may change AMI correct any valua-
ton either los adding thereto or de- F.
tHCrefr8M. Section 5l-..
compiled laws 81 l>SS. as amended /.
section ., page -, llHs Of 1879.
Under Uur revenue system ihc
governor aul legislative assembly
have fixed ;he rate OF taxation for
certain Purposes luI imuusgs ua1n
the county courts the duty Of deter
the rate Of taxes Tor certain
BtEcT purposes. Section 3lI>. com
piled laws u ISIS.
The Assessor j. CHARGED with the
duty ui lis..ag the p-ppl rty 10 Ga,
lwupIs ami Determining the fair
ash vaiuv u such property. When .
be has performed this duty lie re-
.uruS tine lit or asses -meut roll g.
.he county c)Igt. UpDn receipt u
such a>sessment roll the county
-Uurt is required 90 determine the
-l,e pgs C.t.t Ct county taxes f1E the
'uETCIt year. And the clerk u the
sg-uty cont shall within twenty
lays after the receipt 81 such assa-s-
mem roll properly extend the taN,S
ID levied or assessed ans deliver
.usi assessment roll 20 the collector. Z
The COLLECTOR j. charged with The
.u'y O.! notifying ghv persons re-
Icctircly whose names appear
ipJu tae rUilO tue amount Of tax.s-
.>-ts-ei and description and vaiu-
.tiBu u the property ASSESSED and
q the day fNel Uy tine BlluI II
equalization for hearing cont .
'iaint-, linus aTlrliEE tl8e iuGi-
'isual taxpayer uoticc % ilc
tx levIsl, with "a description
4 the property aud the
'aiue Thereof against which il j. lex
ei, ami when, where and before
whom 10 APPEAR aud make com
.liiut in regard u the ASSESSED val
alton %! the property. After the
8ilvctOr has performed this duty lac
eturus the assessment roll 70 the
puuiy court. who shall constitute q .
GARD Ul equalization. and such
.1ard shall have power To deter
nine 81 complaints made in regard
% the ASSESSED valuation 81 any
ami may change and cor
ect any valuation. either adding 10
II deiugting iherefEum.
it i nay opinion, from the fore
ding, that the county court has jg-
lsuictiIn only b make inquiry arI
it IN judgment upon the .BmTlaiuts
alde uy the iniivi3uHi taxpayers Of
he county, and % compare the in
.Iyidual easements upon the a.
=sSmeut roll one with the other.
.u4 o. increase or loser the iuIivid-
nj assessments and make them
quail with each other, aud cguiva-
eut 10 the value in money II the
i-Jg=Tiy assessed.
That the revenue derived from a
ar Ndilati1n of the property NJ the
ate Of tax rNe 10y law l. in excess
I the amount necessary T. dis
.hasge tRc iunrtl0us Of government.
foes not confer Jurisdiction uuoa
he county h0lul 10 inquire into the
natter and lower the entire assess
nent roll Of the county 10 meet such
'gB.iugeEey.
In 4 number Of States and Terri
5.ies state or Territorial loarl!s
Ave Teen created, with pJwg. 10
Increase or lower the euticc as-ess-
icnt ru!! Oi any, tut always, 80 far
s / have found, such boards have
sen confined, aud their jurisdiction
limited 10 the simple question OF
q utilization.
The reason Of the law is apparent:
ne value Of property il measured
Y IT, money OF cash value; taxation
louil Ice uniform and equal in that
he burdens Of government should !
~ alike AMI equal on all property:
ence boards 81 equalization are
Justi.ulei. The county board 70
.hich the individual tax payer ,
lay appeal from an excessive
aiuati0u placed upon his property
y the assessor and have it equalize1 ,
, compared with other property or
-timaied n it, fair cash value, and / ,
gain wherein property has been
ssy-ssed below such value, 10 have ,
egUaiiz=d by raising it, valuation;
M the STATE bJa1d for the purpose ,
'UqIalizing the value Of property i
NeI the counties the one county
I'LL H1n.- az her and II NJ fha Fsyrast-