The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1897-07-20
Opinion BY the Attorney General
on Taxes.
BOARD ASKS HIM A VERY I'M
PoRTANT QUESTION.
Can the Board Raise or Lower the
Individual Assessment or the As
sessment of Any Part of Coun-
tyP-The Answer Is In the Mega
tive-Text of the Opinion.

ton:
Under the provisions of section s:
of the revenue act has the state
board of equalization the constitutional
power TO increase or lower any indi-
vidual assessments, or the assessments
of any part of county, or the assess
ment of any class of property in any
county. as the same appears upon the
assessment roll OF such county,"
Replying, Mr.. Bishop says:
Section IL of article 10 of the con-
stitution after providing for a state
board of equalization and a county
board of equalization defines their
respective duties and powers as fol-
lows: The duty of the state board of
/ equalization shall be 10 adjust and
equalize the valuation of the real and
| personal property among the several
counties of the state The duty of the
county board of equalization shall be
/ to adjust and equalize the valuation Of
! the real and personal property within
/ their respective counties. Each board
shall also perform such other duties as
may be prescribed by law.
Sub division of section 50 of the
revenue act found on page AS Of the
laws of 1896 in defining the powers and
ton provides: AT such meetings to
equalize the valuation of the taxable
property of the several counties in this
state for the purpose of taxation; and
to that end. under such rules of notice
to the county auditor of the county
affected thereby, as il may prescribe, to
increase or lower any assessment con-
tanned in the assessment book. so as
to equalize the assessment of the prop
erty contained therein. and make the
assessment conform to toe true value
in money of the property assessed
Sub division 10, of the same section
provides: To visit as a board or by
the individual members thereof. when
ever deemed necessary, the several
counties of the state, for the purpose
of inspecting the property and learning
the value thereof Subdivision II
gives such boards or members so visit
ing the county the power 10 require Of
ficers of the county TO produce any
public records in their cOstOdy. Sub
'division IL, authorizes the board OF the
visiting members TO issue subpoen2s for
the attendance of witnesses or produc-
ton of books etc Subdivision Is
provides for a biennial report TO the
legislature and statement showing GER
tain facts Section SO of said act vests
the board with power to add TO or take
from the valuation of any property
which may be found upon investigation
TO be assessed above or below its full
cash value, and in section 50. il is pro-
vided that when the equalization
among the several counties is COM
pleted the secretary of the board must
transmit TO the county auditor of each
county a staTement of the changes
made by the board in the assessment
book of the county or any assessment
contained therein, and OF the per
centum 90 be added TO or deducted
from the valuation of such statement,
which is prima facie evidence OF the
regularity of all proceeding of the
board.
From a careful reading of the legis-
lative enactmenfs think il clearly ap-
pears that ii was the intention of the
legislature that the state board OF equal .
izatfon should be vested with power 10
change any Individual assessment in
the assessment roll of a county found
to be assessed above or below its full
cash value, and the question suggested {
by your inquiry is whether such power /
is within the constitutional provisions
above set out.
Without entering upon an elaborate /
discussion of the reasons for the con- /
illusions reached. l am of opinion that 4
the legislature in enacting the provi- .
sions Of the statute above referred TO.
exceeded the authority conferred by the [
constitution; in other words, my inter !
probation of the constitutional provision I
above set out. limits the powers of the F.
state board of equalization 10 an equal /
ization of taxes among the several .
counties of the state. 1t would seem .
to be the theory of the trainers Of our (
that the county boards of .
equalization should be clothed with
power to eQualize the individual assess
menfs and classes OF property within /
their respective counties for the pur-
pose OF rendering them equal with each
other, and that when so equalized then
il is the duty of the state board of
to determine whether the
valuations of the various counties are
equal with each other, and for the pur-
pose of equalizing them the state board
of equaliza ton was created and vested
with such power. Not only does the
language Of the constitution itself sug-
gest such a theory, but rhis view is sup
ported beth in reason and by authority.
County boards of equalization are ia
rniliar, or should be. with the prop
-rty in their respective counties-far
more so than the state board, which in
the very nature of things can have but
a general idea of the relative value of
the property in the respective counties.
Ii would therefore seem to be emf
nently wise on the part of the trainers
Of the state board of equalization in
respect TO equalization, and this We
think they did under the section of
the constitution supra, TO the equaliza-
ton of the assessment roll of the vari-
Dus counties by comparing the assess
ment roll of each county with the roll
Of each and all the others, and thus
making the assessment conform to the
true value in money OF the property
contained in the respective rolls and
comforting upon the county boards of
equalization the power only to increase
Dr. lower the individual assessments
ana perhaps the classes of property
within their respective counties. and
thus making them equal with each
1ther SO that all property in the county
If whatsoever kind or character should
De assessed relatively upon the same
oasis of valuation. If the state board
If equalization is to be considered as
having power TO raise or lower indi-
ridual assessments within any county
If the state, then il. may be assumed
hat ii shall be required TO examine all
# the other individual assessments
herein. for in that way alone can the
assessments be equaliZed- If il shall
De required TO dc this in one county of
he state upon principle it would be re-
luired to observe the same procedure
With reference to all the counties of the
itate. This would be impractieable. as
he time allowed between the time
when the assessment is completed and
he time when the taxes are due and
would not be sufficient TO
permit the state board of equalization
o make such examination as would en-
Lble il to equalize the thousands of in
ividual assessments within the various
COUNTIES of the state
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