Devils Lake inter-ocean. (Devils Lake, Ramsey Co., Dakota [N.D.]) 1884-1905, 1901-07-26

journ until Saturday, July 9Th. 1901,
at 8 O'clock a. M.
JAS. MCCORMICK,
Chairman.
Attest:
EMIL3S. EIcH.
County Auditor.
Adjourned meeting Of the Board Of
Equalization OF Ramsey county, North
Dakota.
SATURDAY. July 9Th, 1901.
The board met at 8 O'Clock D.. M,
pursuant to adjournment.
Present: Commissioners Day. Ander-
son, Baker, Tursteneau and McCorm-
lex.
The following opinion of the states
attorney was then read:
"Oface of States Attorney,
Ramsey County, Nd.
Devils Lake, N. D., July 6, 1901.
To the Honorable Board of Equaliza-
ton of Ramsey county, N. D.
Gentlemen:
In compliance with your request /
herewith submit an opinion as to the
powers and duties of the county board
Of equalization.
It is a fundamental principle of law
that the various boards of equalization
are statutory tribunals, of limited jur-
isdiction, having the powers expressly
conferred by statute They can: exer
else jurisdiction. only within the ex-
press terms of the law which prescribes
their duties and restricts their powers.
Taxes on real estate whose valuation
has been. increased by unauthorized
action of the board of equalization are
valid only to the extent of the original
assessment.-Spiech VS.. Fierney, 81
Neb. 514. (
Section 1911 of Article 5, Codes of
1899, at the top of page 1888 states. "All
complaints and grievances of individ-
uals, residents of the town or districts,
in reference to the assessment of per-
sonal property, shall be heard and de-
cided by the town board; provided
further, that the complaints of non
residents in reference to the assess
ment of any property, real or personal,
and of others in reference to any as
sessment made after the meeting of
the town board of review, shall be
heard and determined by the county
board"
In this connection I wish to call
your attention to section 2l89, relating
to the duty Of the city auditor. In
speaking Of the returns Of the city
board Of equalization it says: "And
the same shall be accepted by the
board of county commissioners of said
county in lieu of all other assessment
rolls for said property in said city, and
the board of equalization of such coun-
ty may increase or diminish the valu-
tSor ~ houoso -1onal ~ orv 01occ ~
property SO as to make such valuation
uniform with the valuation OF the
same class of property throughout the
county, but no individual assessment
shall be otherwise changed" Section
1922, defining duties of the county
poard of review and equalization, says:
Such board shall perform the duties
prescribed by section 1917 as respects
all assessments made in districts not
embraced in an Incorporated city,
town or village or civil township hav-
ing a board of review; and in addition
thereto such-board shall examine and
compare assessments returned by the
assessors of all the districts within the
county, including those embraced in
incorporated, cities whether organized
under general law or special charter)
and in incorporated towns and civil
townships, and proceed to equalize the
same throughout the county between
the several assessment districts, sub
ject to the following rules:
(Only for the purpose of equalizing
the assessments between the several
assessment districts,
1. They shall raise the valuation Of
each tract or lot of real property
which, in their opinion, is returned.
below its true and full value to such
price and sum as they believe to be
the true and full value thereof.
II. They shall reduce the valuation
of each tract or lot of real property
which, in their opinion, is returned
above its true and full value to such
price and sum as they believe to be the
true and full value thereof.
III. Provides for the raising of each
class or article of personal property,
or the aggregate value thereof.
~. Provides for the reduction of
each class or article of personal prop
erty ard aggregate valuation thereof.
V. Provides that the aggregate
value of real and personal property.
shall not be reduced below the aggre-
gate value as returned by the SCISSOR
except as to make the valuation IN the
different townships equal.
vi. Provides for the auditors rec
ord.
In conclusion: 1t is my opinion
that the various city, village, town aud
township boards of equalization have
the exclusive right t o raise or lower
the assessment on property, and listen
to grievances of individuals residing
therein as respects specific articles Of
personal and real property, and raise
and lower the same as justice may de-
mand.
The county board of equalization
may, for the purpose of equalizing and
making the the assessment uniform
throughout the county, raise and low
er the assessment on the different
classes or articles of personal ope
ty, or the aggregate value thereof.
The county board of equalization
may, for the purpose of equalizing
and making the assessments on real
estate uniform between the various as
sessment districts throughout the coun-
ty, raise or lower the assessment on
each tract or lot.
The county board of equalization
n