The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1893-08-20

opinion OF eminent lawyers, but there
ara some points in it that appear to US
inconclusive. If there is any doubt
about them we think they ought to be
construed for the benefit of the taxpayer
1t is true that the county courts can
only act in the matter of correcting
valuations on complaints made. But is
not petition setting forth the decline in
values aud complaining that in view of
that, all the real estate is assessed too
high, a complaint in the meaning of the
law?
The statute says the court shall have
power to determine all complaints made
in regard to assessed value of any prop
erty, and may change and correct any val
uation, either by adding thereto or de-
ducting therefrom. Now. we do not un-
dertake to determine the legal signitica-
ton of these words, but in common
sense way, we should infer that if the
board may add to or take from any valua-
ton, it may do so in relation to all.
We do not claim that this can be done
in reference to money, OF anything that
has a fixed and determined value apart
from the opinion of an assessor or court.
1t is clear that the board cannot change
that valuation either by adding thereto or
deducting therefrom. A dollar is a dol
lar, no matter what anybody may say
about its valuation. But it is different
with real estate and much personal prop
erty. Real estate particularly fuctuates
as the history of this city has demon
strated.
Now why, on the complaint of the tax
payers in a general petition that real es-
tate has been assessed too high consider
ing the present situation of affairs, can
not the county court reduce that valuation
at a given rate, thus correcting the
assessed value of that property according
to the Judgment OF the court? We are of
the opinion that it can be done, and one
good reason for saying so is that justsuch
thing has been done.
In 1891 the same question was raised on
contemplated horizontal reduction of
city assessments. Similar objections
were raised to those set forth in the
learned opinion to which we now make
reference. Finally the case went to court
and Judge ZANE, if we are not mistaken,
rendered decision sustaining the power
of the city council to make the reduction,
and it was put in force. What has been
done, may be done. It depends on the
disposition of the county court. If that
body sees fit TO reduce the assessment on
real estate say 20 per cent. and will read
the statute in the light of common reason
and the ordinary meaning of words,
it will find ample power to SO
correct the valuation OF the
real property by 'deducting therefrom,'
on complaint of the petitioners repre-
senting the great body of the taxpayers,
that the prayer of the complaining parties
shall be granted, and no one will call
them to account for this exercise of good
judgment.
We venture to say that just as well
sounding an opinion as that obtained
from the law firm consulted, can be had,
affirming the full power OF the county
court to make the reduction, and that
too from as sound and able lawyers as
they. And then there is the decision of
the court to which we have referred
which certainly ought to cut prominent
figure in the discussion OF the subject.
The times are tough. Money is scarce.
Real estate is dowa. Taxes will be hard
to collect. The assessor no doubt has
done his duty according to his best
ability. 1t Will be no reflection on him
if the reduction asked for is made by the
court authorized by law to change and
correct any valuation Let us have the
cut. 1t will be a great relief and it will
be found perfectly lawful.