Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1896-08-05

httHllu lfnm llIuN 20 time until tho
business % equalization IL disposed q,
but not later than the second Mondny
In July. You Will observe that the
lest olauso above set out II an express
Limitation upon their authority to
make any changes In tho asarss-
menl roll after tho second MONDAY In
July, inasmuch No they are prohibited
from tittIng NJ a board Subsequent 10
that date. Section W Of tht same ACT
ptovidefi THE county auditor must, on
or before the last Monday In July Of
each year, prepare from the 'aoscti.
ment book OF zach year Ne corrected
by the county commissioners duplicate
sIslemenis, oic., showing IN separate
column, the total value Of al property.
Section Os makes 10 The Guty VI the
county auditor, o. soon 10 such state.
ments are prepared, 90 transmit them
by mail, one TO the State auditor anu
ono u the Slate board u equalization.
Twin be observed from these provisions
that u was the Intention q the Legls.
latufe & limit the time that tho county
board u equalization should slt, In
order thht the county auditor might
have tin o butweun thr sououu Mon.
Jay IN July and the lat Monday Of
July Ia which 60 prepare this state.
mUnt and transmit n 10 the state
auditor aud the State board Of Equal.
cation, as IL r. ovifUnt that such state.
mcnt could not h1 made until the clun.
~ board OF Equalization hal com,
p.utud tho changes iu tho roll.
Again, subdivisions uni % Of eco.
ton 81 OF the RrvsuuB &c .iut dc.
lining lho duties u the State D. hra Of
q o. a. "a
HuuiI meet on the mind Monday lu
july Tor tho purpose Of equal.ziug The
v.lutg OF taxable properly OF the
sCvsi u counties In this slate for the
puTYYsu Vt taxation. "In order % DO
jhis, I, VIII be- ~ crraaty Tor the state
beard q equalization 20 hHvO IN i,s
possession tho duplicate Via, emeuts 'iom
the county auIi 1f, whlcu Dc ia g..
quirrd Go makeup ifUm tle"AiuCfsmun
Book" nNof toe same has teen COR.
rUutCd by the county q mmlssiouefs
anu transmitted 10 the fnid board.
These ttalomeu,s,as will be observed,
ore required 10 be- ptel AIRED by the nu.
ditof Oh or before the los. Monlay in
July nnd as soon go prepared DO trans.
mitttd 10y the au liiof TO the state
board " qIaliEAtlon. IL the board Of
county mltsionrts, sitting 40 a
board " equal cation are authorized 10
continue nu sucn aftut tue Brclnd Mon.
dsy In July, the county auditor would
not be able % prepare hia statement On
or before the last Monday In July, nor
would the State board a equalization
BE- IN position TO Transact the bust.
nees required uf Il az iis meeting on
the thru NJ rday In July. IL thus be.
cnmos important that such board aud
OiliCef perform the uutGUs prescribed
by law within tho time limltoi by
law, ami that TO permit any other rule
10 obtain in thoeo matters would result
IN confusion anu complications which
the law clearly intended 10 provide
against.
Under those provisions Of the law,
Oh q opinion that IL 10 clearly the
duty Of the county board OF rqualIza.
ton 20 continue In session, not later
than the second Monday IN July, aud
that the county auditor must complete
tho duplicate statements required by
section %, on on before the last Mon.
day ia July OF each year, aud immpil.
atgly ttausmit them 10 the 5 ate auditor
AM The State board OF equalization.
Tho pfnvisioua Of section 10 supra,
limit The lime for the sltting Of The
county board VI equalization aud those
provisions are prOhluilOry, and any act
or pretended act Of the said board aftor
tho second Monday IN July would be-
Illegal and void.
As 10 your second inteuogaiory, |
am oi opinion that no county ofiilrr
would be required, IN law, to reoognlEb
any act OF the county commissioners,
acting AZ a county board Of Iquullss.
iioui performed alter thu fUu0uJ Mon.
day IN July, without rendering him
teli ana his bgntamen liable,
The Legislature has defined what
are the duties Of thr county uflicerf
respectively, ana IL 10 the duty OF each
Ciilc0r 10 obey the law aud be governed
and controlled by its provisions.