Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1897-07-17
HAS NOT AUTHORITY
Resolution Of The Board Of Eqallizi-
lion Held to Be Contrary 10 Law,
on THE ciY TAX REDUCTION.


Judge y rfell gave his do :ision. t.
day In the case OF Salt Lhke City We
the board Of county comm ieeloners
Outing as board OF tqusl zNioD)
nolting that the board exceeded OK
Gee ded its authority, unIe his statute
in-passiDg the resolution reducing the
assessed valuation Of real estate with.
In certain district. in Salt Lake CITY.
judge Howat, whJ appeared Tor the
deiou dRnt board, viii take the que =
ZION TO the Supreme court, provid u
It can bs heard without d ilsv. o.lei.
wise the decision OF Judge N3rrsll'e
win have to stand. Tue fac. that Tax
uolices have soon TO BIS sent cut, necss
sitats speedy hearing. 1t is not
thought that the Supreme jud zee W II
care TO take tho question up just NOS
After stating the iacle in Tue case
Judge N0rrell say,:
The ce'eudants cooie i That they
| acted In C niormity TO the State Goa.
J stilution and der vel their power for
/ their action hereunder. That the
Legislature, following the provision
| OF the CJnstilution, t2kes up the mat
ter OF u board of equalization AMI Ia
| detail sets out how and b. what
| methods the duties OF auch boar
snail be performed. Slcl action o.
the Legislature is proper aud must b.
cOnfOfmed to by SAID board In tne per
torrance OF it's duties, unless 1T ehsil
| appear thai the action ~ the L,giala.
turo was in some way in confiic' with
the Constitution.
II this section bs the law, thea the
board must foil W the curse LAID
down. Section ~ OF the "ReveDut
ActU provides thRt.n0 reduction mus
be male In the valuation OF property
unleea the party affected thereby oil
hIs agent makes aud Il O. with the
bosrd u written applicluon therefor
verified by MS oilh, or shall appeal
before the county board OF equalization
and chow cts upon watch IL i
claimed such reduction snOnli bs
malt."
rhe board by its aDswer expretslJ
admits that eucb was not dons, tn .
no writteu application was msJe anC
verified by the oath of any party
sfft cted thereby, nor by the age It U
any such pirty, nor did any such sp
lear ara show facts upon which !
wns claimed such reduction should /,
made.
There is no COZ Il lot between tn
provisions of the statute and the term
OF the State Constitution. The COu
-tltution creates the county board o
equalization and states generally VI
duty III d he statute fills iu the detail
or mods OF procedure TO be iollows'
by any such board In tho per'ormanc
OF the said duty as imp0seI by til
terms OF the Constitution.
In the Wow Of this court, tho boar
In this case has transce nded its power
In attempting TO retuce tho assessor
valuation OF certain real estate in tn
city OF Salt Lake witho cut fist havinl
"A written application yer. lied by tn
cath OF the party or parties 10 b
effected by such reduction, tilei wit
II. The law makes this pre-
requisite to any action by To
board In this direction. Fir;
there must be party to bs sftec ~
seopnJ, there must be written appl
cation flied by him or his Rgen Thru
1t must be verified by the oath OF sai
party or his agent, aad fourth, II mai
he filed with tho board before 1t ca
entertain II, Ana In case ms ls nc
I done, the party or parties 10 be atfsc o
; thereby must appear before tho count
5 board OF equalization anu show lac
=. upon which II ID claimed euch redui
/, ton should be maize.
. Each ana all these Prerequisites ha,
ing been neglected, IT was not in tn
power OF the board TO make any redu
ton Of assessed values without sue
requirements being first compile
with.
II is therefore ordered, adjudged an
decreed, that tho resolution passed
tie board OF equ .lizs,ion on July l.
1897, reducing tue assessed valuRtiO
OF u large amount OF real property
Salt Lake City, be declare
TO be null ana void aud tbs
said board, together with IL
county nss.ssor, the county treasure
anu ali otter I'll aers aud asen ts OF ga
Lake county, whose duties might n
quire them or either OF them to act
accordance with the requirements I
tsid resolution II 1t were valid, cha
hold the same for naught anu OF u
ell, CT whatever.
|