Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1897-07-17
HAS NOT AUTHORITY
RESOLUTION Of The Board Of Eqaalizi-
lion Held 10 Be Contrary 10 Law,
ON THE cry TAX REDUCTION.
Griilln'd mi lavii for Modification of
the Ctur ,. Res raining order
--ucnr. Notes.

Judge n Jrtall gave hi4 do ision
day in the case OF Salt L,ko City We
the busrd Of county comm !ssloners
Outing AS u heard Of rquaI zi,iDn)
nolting that The board Exceeded OK
ceeded It's authority, un ier IA statute
IN passing the resolution reducing the
assessed valuation OF real estate With
In certain dislrltt', 10 salt Lake CITY.
Judge Howat, whJ appeared Tor the
delo dRnt b)ard, win take the que
ION TO the Supreme court, prOvid d
1t can ue heard without dils7. o:1e:.
wise the decision OF judge " lrrsIl's
notices have sUOD to BIS sent cut, nCcss
stats speedy hearing. 1t is not
thought that the Supreme jud zee W II
care to take the question up just nov.
Ater stating the iacle In tue case
Judge Norrell sey.:
The Ge'eudsots conle d that they
ac,eJ IN C nfotmity to the State Goa.
sii,ution and der vel their power TOT
tueif action iheIeunder. That the
Lagislnt ure, following the proviB on
Of tho Constitution, taxes up the mat
ter OF . board OF equalization AMI In
detail sets Gus how ind b. what
methods the duties OF euch bouri
snail he performed. Sucl action Of
the Legislature is proper md must BE-
confDtmod to by said board IN the per.
iOrmance OF its duties, unless 1t ehsil
appear thai the action ut the Loglsla-
turo was in some way in cOniiic. with
the Constitution.
II this section be the law, thea the
board must foil W the cure laih
down. Section ~ OF the "Revenue
Act" provides thRt"no reductiDu mu,t
be MAZE In the valuation OF property,
unieea the party affected thereby OF
his agent makes aud Il cs with The
bosrd written application therefor,
verified by ais oAlh, or shsll appssf
be ore the cJunty board Of equalization
anu show cts upon wnich II l.
claimed sucn reduction snouii be
mn u. :"
The board by its answer exprogsly
admits that eucb was not dOus, tn At
no wrilteu application was msue aGu
verified by the oath Of any party
. Il cted thereby, nor by the age t OF
any such party, nor did any such sp-
teHr ara show facts upon which 1t
wns claimed such reduction should 10
made.
There IS no col Il ct between the
provisions OF the statute and tho term
oil the State Constitution. The COu-
-titution creates the county board
tquaiiz 'tion and states generally It's
duty III d he statute fills iu the uetnils
or NOUS OF procedure TO lbs folio wed
by any such board in tho performance
OF the said duty as imp0sel by tbs
terms OF the Constitution
In the view Of tho court, the boIrI
In this case has transcribed Its powers
In attempting TO retuce the assessed
valuation OF certain real estate In the
city OF Salt Lake with out fist having
a written application yer llsd by the
cath OF the party or partiss 10 he
effected by such reduction, tiiei with
II. The law makes tnis pre-.
requisite TO any action by tae
board In this directions: Firsl
there must be party to bs ofiec 81;
seoOnI, there must be written appll.
cation filed by him or his ageu thru,
1t must be verified by the oath OF SAID
party or his agent, aAd fourth, IL maet
he filed with the board before 1t can
entertain ii, And 10 case this Ia mo-,
lone, the party or parties TO be dec Q /
thereby muet appear before the county
board OF equalization anu show iacis
| upon which 1t Is claimed such reduc.
tion should he male.
Each anu all these Prerequisites hav.
ing been neglected, It was not in the
power OF the board to make any redu :
ton Of assessed values without sucn
requirements being first complied
with.
1t is therefore ordered, sdjudged and
decreed, that the resolution passed by
tie board OF equalization on July II,
1897, reducing the assessed valuation
OF IA large amount OF real property 10
Salt Lake City, be declared
TO DO null ana void and that
said board, together with the
county assessor, the county treasurer,
anu all Ottr I'll oers and agents o. Salt
Lake county, whose dutlss might re-
quite them or either OF them to act 10
accordance with the requirements OF
,aid resolution II 1t were valid, shall
hold the same for naught and of no
ell CT whatevsr.
the plaintiff to recover its costs.