Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1893-08-19
VERY IMPORTANT.
County Courts are Described as Mere
Creatures Of the Statute.
THEIR POWER Is LIMITED.
This Refers 10 the Reduction Of the
Valuation Of All Taxable Prop.
eriy by a Fixed Per Cent.

hoh having called upon the law hfu
OF Bennett, Marshall & Bradley for O
legal opinion "a TO the power Of a.,
county courts Of the respective c5un-
ties In this Territory to reduce tie valu.
alton of taxable property by fixed
rer cent, has received the following
opinion:
Territorial Board Of Equalization:
Gentlomen-You have asked ~ for
an opinion rs to the power Of the
county courts OF the respective couu.
Ties in this Territory to reduce the
assessment of all taxable property
therein by a fixed per cent.
We think the only power such courts
have Ia the matter II 10 act la indi.
yidual casgs ON complaints made.
They are mere creature. OF the statute
ana must look TO II for all Of their
powers. Here their pJwcra are derived
rom section 2O27 Compiled Laws OF
Utah as amended in 1880; Laws u
Utah, $500, page 52-lhe inpouant
portion Of which Ia ~ follows:
"rhe county court Of each county
shall on the return Of the assessment
roll appoint time TO hear complaints,
determine the assessors aud coiioutoris
lmpensatl0n, also determine the rate
yer cent Of tho county tax for tho cur.
rent year. The clerk OF tho county
court shall, within twenty days after
receipt Of the assessment roll, set the
amount Of tax In the proper column,
opposite the name or description OF
properly and furnish the collector with
said assessment roll. On recaipt OF
the assessment roll from the clerk,
the collector shall furnish 10 each
taxpayer, by mail, postage prepaid, or
leave at his residence or usual place Of
business, " known, notice OF tho
amount Of tax assessed against him
aud OF the dsy fixed by tho board OF
equalization Tor hearing complaints,
which notice sh all be- mailed at lrnst
ten daya before the first day OF hearing,
and return said assessment roll 10 tho
county court, who shall constitute o.
board OF equalization, aud shall have
power 10 dtteTmine all complaints
made Ia regard 10 assessed value of any
property, aud may change nnd correct
any valuation, either by adding there.
10 or deducting theEcffOm. Upon the
hearing Of complaints the board may
subj mua and administer oaths 10 wit.
netses, and hear aud take such evil
dtnCo In relation to the subject
pending ne Ia It's discretion it may
deem proper. Aud II the board OF
equalization shall find II necessary TO
add TO the assessed valuation OF any
property on the assessment roll, they
shall direct the clerk g. give notice TO
the persons Interested by letter, postage
prepaid, deposited Ia the pUsioiilce or
otherwise, nanNng the day when they
shall act In the case, nnd allowing a
reasonable time for such party to AZ.
pear"
THE DUTY OF TIE ASSESSOR.
The duty OF fixing the value Of
property for taxation Ia vested In the
assessor under our statutes. II h made
his duty TO ascertain "by dilIgent Ia.
quiry aud examination all property In
his county, real anu personal, subject
TO tnxaiion," and TO determine the
fair cash value Of such property"
To Insure the performance OF this
duty the assessor In made liable on his
official bond on account Of properly
asstssed by him ut less than It's cash
value.
THE rOwER or THE EQuALIzERs.
In the statutes Of the various states
boards VI review OF equalization arc
provided for One or botn OF the follow.
ing purposes;
fiuI-ro examine individual assess.
ments with view 10 correct errors
and inequalities; or
BecOnd-rO examine the assessments
rsn whole with view to determine
whether they are relatively equal ns
between different parts Of n district
within which tax Ia 10 be laid, and II
not, to make them No by increasing
those which arc too low and diminish.
ing those which are too high.
II will be seen that uniform reduc-
ton OF the entire assessment Of the
county would not subseTve the latter
purpose, because II would not tend to
correct inequalities, and our statutes
have limited the power OF county
courts TO eiltctiug the first purpose.
This purpose eau be completely NJ.
tained by authorizing such courts 10
act In individual cases ON complaints
and IN accordance with evidence. IL
II was intended that II should act on
the entire roll ON their own motion
without evidence, II would doubtless
have been made theif duty 10 dili.
gently inform themselves by eKamiuA.
tiou " the values of the lands assessed
aud some saioguaId agaln't assessment
at less that the cash value Of property
assessed would have been enacted.
MAY CORRECT ERRORS ONLY.
Tho county court Of each county is
required 10 appoint time to hear com.
plants, not TO make IA original ASSESS.
ment, and II IL only because II "ghRll
have power 10 determine all complaints
made In regard ~ assessed value OF any
property" that II "may change aud
correct any valuation either by adding
thereto or deducting thureform."
Az such court IN changing ~ assess
ment reviews the discretion Of the aa-
SCISSOR Us TO matters of laot, ils power
should not be EXTENDED beyond the
plain language OF the statute. As In
the statute It's power 10 change or cor
rect IL given as an Incident ~ It's
power TO hear and determine complaints
and Ia but the means Of executing lie
determination, We think It has no
power to no change ana correct tue
assesament In the absence Of such
complaints. And this lie In accordance
with the California declsions under the
revenue act Of 1861, which does not
differ materially from tho statute Ia
question,
Other reasons could he found agnlnst
the exercise Of the power 10 the extent
claimed. Its only moral justification
would DO an actual error IN the assess'
ment which was sought 10 be corrected
In this manner. It would be- improb'