The Saint Paul globe., 1897-04-29
ASSISTANT COUNTY ATTORNEY
ZOLLMAN SAYS THE BOARD OF
EQUALIZATION ERRED.
PROPERTY OWNERS ARE RIGHT
TRARY RAISE WASN'T MADE In
TIME.
Was Rendered Harmless I'm It's
Passage Through the Legislature
Board Acqutesces.

The board of abatement, at a meet
ing held yesterday, abated taxes
amounting to $9,95441, which had been
arbitrarily placed on property situated
on Seventh. Robert and Sixth streets
by the board Of equalization in August
last
When the matter was first presented
to the board Of abatement and the
| fifty-seven property owners, through
their attorney, asked that the taxes be
abated, County Auditor Sullivan OBJ
! jected and sought to make the alleged
Illegal action Of the board Of equaliza-
ton Of force by a legislative act. The
facts in the case were published in
the G O b e at the time Mr.. Sullivan's
curative acts appeared and were retold
yesterday.
Yesterday the board was presented
with an opinion prepared by Assistant
County Attorney Zollman touching the
question. The following is the opinion
of the assistant county attorney on
the question::
In reply to your request for the opinion
Of the county attorney, as to the legality of
the action of the board of euualiZation in
adding an increase of 20 per cent to the as
SCISSORS valuation of certain real estate on
Seventh, Robert and Sixth Streets in this city,
under the following resolution:
Resolved, That the real estate on the fol-
lowing streets, not including improvements,
be increased 20 per cent on both sides OF
Seventh street, between Jackson and Waba-
sha; on Robert street, between Seventh street
and Fourth; on Sixth between Robert and
Minnesota" have this to say:
AS / understand it, the question arises
upon the application Of the property owners
for correction Of the assessment and abate-
ment of taxes as to the 20 per cent increase,
and the principal reason assigned why the
prayer Of the property owners should be
granted is that the resolution in question was
adopted and passed by the board of eQualiza-
tion, sitting on the 18th day Of August: 1895:
In my opinion this objection to the action Of
the board Of equalization is we'll taken.
Chapter 70 of the Special Laws of Minnesota
for 1881 extra session., which amended sec.
tion Of chapter 212, of the Special Laws Of
Minnesota, 1876, entitled, IAN Act to pro-
vide for the equalization of taxes in the coun-
ty of Ramsey provides, among other things,
that 1.-THE said board of equalization shall
meet at the Office of the county auditor on
the third Monday in July, at 10 o'clock a. m.
Said board may continue in session
and adjourn from time to time during four
weeks, commencing on the third Monday OF
July" Also. that 'the said board shall COM
pete its business on or before the expiration
of said four weeks" In meeting on the 18th
day of August 1896 the time Of the passage
of the resolution in question: the board of
equalization met at a time beyond the time
expressly fixed by the statute, viz Four
weeks from the third Monday in July, when
by law the board was required to have COM
pleted its business, and, therefore the act
of the board in passing the resolution was
void for want of jurisdiction.
The other objection, that the property at
tempted to be affected by the resolution is
insuficiently described, is serious, but /
consider it unnecessary at this time to point
out the difficulty in detail. for the reason,
as stated above, that the resolution is void
for want of Jurisdiction.
My attention has been directed to the claim
that the legislature of 1897 passed curative
act legalizing the acts of the board. On this
proposition l compelled to report ad-
Senate File No. 52s-"A bill for an act to
ratify confirm and legalize the acts and pro-
ceedings Of the county boards of equaliza-
ton, and authorizing county auditors and
county treasurers and district courts to make
corrections in assessments and taxes" was
passed, and is a law, but is inapplicabe to
| this resolution and the proceedings had under
1t, by reason OF the bill containing the follow
ing proviso: Provided, however, that this
act shall not apply to or affect any increased
amount upon the assessment and valuation
of any real estate, raised and increased by
such board of equalization, at their sessions
and meetings had after the expiration of four
weeks from the third Monday of July, the
time limited by law for the sessions and
! meetings of boards of equalization"
This proviso clearly excludes this resolution
]
from the operation of the legalizing act.
You and the board of abatement are there
foEe advised that the application of the petit
tioning property owners for the reduction
and abatement of the taxes on the 20 per
cent increased valuation should be granted.
The opinion having been listened to
by the board, a motion was made to
grant the abatements asked for, the
applicants and the amounts to be
abated being the same as published in
the G ! o b yesterday.
The motion was carried, Mayor
Doran, Aldermen Bell and Kaldunski
Assemblymen Albrecht and Thompson
voting for it and County Auditor Sui
livan against. The abatement will be
forwarded to the state auditor for his
approval, the law requiring that in all
cases where an abatement is made it
shall meet with the approval of this
| official before the tax is abated.
Western league Schedules for 1897
free at the G o b e office, Newspaper
TnI