Arizona weekly journal-miner., 1901-04-03
JUDGE ANDREWS JOKER.
He Secures an Important Amendment To the Revenue Law of The
 Territory.

" Ahe hSNSh1S VT tuS
 Territory.
 When the revenue law was before
 the legislature, Councilman Andrews,
 of this county, secured an important
 amendment to it giving the boards of
 supervisors the power to regulate as
 sessments, and compelling dissatisfied
 tax payers to pay their taxes before
 being entitled to an appeal. It was
 chIistened as Andrews Joker and its
 provisions are as follows:
 Any person, firm or corporation
 who is dissatisfied with his, their or
 its assessment as fixed by the board
 of equalization may appeal from the action of said board to the the district
 court of the county in which said
 board holds its sessions, on or before
 the - day of September following
 the adjournment of said board. Ap-
 peals shall be taken by written notice
 to that effect to the chairman or pre- siding officer of the board of equali- zation and served upon the clerk of said board in the same manner as a summons in civil action; provided, that no appeal shall bo taken unless the appellant shall, before the appeal pay to the county treasurer of such county the full amount of taxes levied and assessed upon the property of the appellant by the board of supervisors in accordance with the valuation of of such property as fixed by said board of equalization, which payment shall be accompanied by a written protest addressed to and filed with such county treasurer, setting forth the reason why the person, firm or corporation making such payment deems the amount of such payment erroneous or excessive. At the time of such payment the county treasurer shall deliver to the party making such payment a receipt for the amount so paid, which receipt shall be served upon the clerk of said board of equalization with notice of appeal together with copy of such protest. Unless such payment is made before the taking of such appeal, the appeal shall be dismissed. Immediately upon the service of such notice of ap- peal, the clerk of the board of super visors shall transmit such notice, re- ceipt and copy of protest, together with a certified copy of the records of the proceedings of the board of equal ization relating to the assessment of the person, firm or corporation taking such appeal, to the clerk of the dis trict court of such county. For such services the clerk of the board of su- pervisors shall receive a fee of ten dollars which shall be paid by the party appealing to said clerk at the time of the service of the notice of ap- peal, and unless so paid the appeal shall be dismissed. Upon the filing of said notice of appeal and the certi- fled copy of the records aforesaid, the clerk of the district court shall docket the appeal in the name of the appel lant as plaintiff and the county as de- fendant and such appeal shall be heard by the court, without a jury, at its first session thereafter. unless both parties consent in writing to con tinuance of such hearing. At such hearing the court shall hear evidence touching the actual cash value of the property assessed, and shall take into consideration its character, whether improved or not, its surroundings, and, if it be productive, the amount of its average annual yield, and from the evidence submitted shall deter mine the actual cash value of such property at the time of assessment, and must render its decision at once unless both parties consent in writing to longer time. The decision of the court shall be in writing, and certi- fled copy thereof shall be delivered to the board of supervisors, who shall cause the assessment roll to be cor rected accordingly. Upon the hear ing of such appeal it shall be presum- ed that the valuation of the property | fixed by the board of equalization is correct and the burden of proof shall l be upon the party appealing to prove to the satisfaction of the court that such valuation is erroneous or exces- sive. If it be determined by the court | that the amount of such assessment l is excessive, judgment shall be ren- dered in favor of the appellant and ! against the county for the amount of | taxes which the court determines to be excessive, with interest thereon at ! the rate of seven per cent per annum from the time of such payment, and | the cost of the appeal, which shall be paid as other judgments against the county. 1.-the court shall determine that the actual cash value of the prop srty is greater than the valuation fixed by the board of equalization, judgment shall be rendered in favor )f the county and against the appel ant for the taxes due upon the value )f such property as determined by he court i'll excess of the amount ixed by said board of equalization, which judgment shall, from the time )f its rendition, be lien upon all the cal and personal property of the ap- Dellant within the county, and execu- ion may be issued to enforce said judgment as in civil cases.
 ''The intent and purpose of the section is to have all prop rty and subjects of taxation fairly assessed at the value which would be ealized therefrom by cash sale, but lot forced sale thereof, in such man. Ter as such property and subjects are Isually sold; and for this purpose, he power and authority conferred by , he foregoing section upon the court hall be iberally construed. But aid court is expressly prohibited i rom reducing the valuation of any / below the fair cash value { f the property, or what the property , 'ould sell for cash. ,