The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1897-07-18
Judge NorrelI So Decides in the
Tax Case.
TRANSCRIBED THEIR DUTY
COMMISSIONERS so ACTED IN
REDUCING THE ASSESSMENT.
Restraining Order In the Griffin Di-
vorce Case Modified So That Mr..
Griffin Can Borrow S8,OOO-Dis-
trict Court Orders, Probate Rul-
ings, Suits Filed and Miscellane-
Gus Cuttings.

|
Judge Norrell yesterday delivered an
opinion in the case of Salt Lake City
VS.. the board of county commissioners.
sitting as a board of equalization, in
which the plaintiff sought for writ of
certisari TO compel the board to
certify their action in reducing the
/ assessed valuation of certain real estate
in the city. for review by the court
His honor found the action of the board
to be illegal and ordered the writ TO is
sue.
The full text of the opinion is as fol-
lows:
The court is of the opinion that the
defendants, sitting as a board of equal
lzation for Salt Lake county, exceeded
their authority under the statute in
passing the resolution made part of the
complaint or petition and marked ex-
hibit A, and in thus reducing the as
sessed valuation of all real estate in
Guided within the bounds described by
the said resolution of the board of
equalization.
The defendants contend that they
acted in conformity with section II of
art. Is of the state constitution and
derived their. power III their action
from said section. That section simply
states in broad and general language
what its duties are. The legislature,
following the provision of the consti-
tuition takes up the matter of board
of equalization and in detail sets our
how and by what methods the duties
of such a board shall be performed.
Such action of the legislature is proper
and must be conformed 10 by said
board in the performance of its duties.
unless ii shall appear that the action
OF the legislature was in some way in
conflict with the constitution when it
prescribed the methods by which the
said board of equalization should act.
But there is no hint by the defendants
that sections 20 to so, inclusive, of the
revenue act of 1896 relating TO the
equalization of taxes and the duties, /
powers and methods of county boards !
of equalization are violative of any |
clause or section of the constitution of !
the state.
IF these sections be the law, and /
beyond question they are. then the I
board mush follow the course laid down |
therein in whatever action it takes as
such board. Section Y of said revenue
act provides that no reduction must be
made in the valuation of property un--
less the party affected thereby or his |
agent makes and files with the board !
a written application therefor. verified /
by his oath. or shall appear before the
county board of equalization and show |
facts upon which il is claimed such re-
duction should be made
The board by its answer expressly
admits that such was not done, that
no written application was made and
verified by the oaTh of any. parry
affected therby, nor by the agent of any
such party, nor did any such appear
and show facts upon which it was
al rodt1.4fpr, chnr11d ha mn RI 8
There is not any conflict between
the provisions of the statute and the
terms of the state constitution. The
constitution creates the county board
of equalization and states generally its
duty and the statute fills in the details
or mode of procedure to he followed by
any such board in the performance of
the said duty so imposed by the terms
of the constitution. In the view of the
court the board in this case has trans
cended its powers in attempting TO re-
duce the assessed valuation of certain
real estate in the city of Salt Lake
without first having a written aDpli-
carf0n verified by the oath of the party
or parties to be affected by such reduc
ton filed with it. The law makes this
a prerequisite to any action by the
board in this direction.
First. there must be a party to be
affected: second, there must be writ
ten application fled by him or his
agent: third, it must be verified by the
oath of said party or his agent: fourth.
il must be filed with the board before
it can entertain it. And in case this
IS rot done the party or parties to be
affected thereby must appear before
the county board OF equalization and
show facts upon which it is claimed
such reduction should be made. Each
and all these prerequisites, having been
reelected it was not in the power of
the board to make any reduction of
assessed values without SUCH require
menIs being first complied with. Let
an order be entered in accordance with
the views herein expressed.
"A. G. NORRELL, Judge"
COMMISSIONER ARMSTRONG;
VIEWS.
In speaking of the opinion in the case
Chairman Armstrong said he thought
the case would be carried on up TO the
supreme court.
..Tf tho onipion rendered is good -