Arizona silver belt. [volume] (Globe City, Pinal County, Ariz.) 1878-19??, 1905-09-07
The ONLY LEGAL OPINION

district attorney of Yavapai county,
gives about all the law we have seen
quoted on the rights of the alleged
board of equalization to arbitrarily
increase mine assessment:
Replying TO your request for my
opinion as to whether the territorial
board of equalization has authority UNI
der IL e statutes to order that raise be
made in the valuation of patented
mines in the county of Yavapai and also
to order that the value of range, work
and other horses be increased; and
whether said board can compel COM
pliance with such orders, | have to
state that have examined very care
fully the statutes and authorities bear
upon the question and am of the opin-
ion that the territorial board of equal
izaton has clearly exceeded its author
ity and has undertaken to perform acts
which are clearly without its jurisdic-
ton. That the board cannot compel
compliance with orders which it APP
pears alIirmatively from its own pro-
ceedings are beyond its authority and
therefore void
First The territorial board of
equalization may, for the purposes of
adjusting and equalizing, increase the
aggregate valuation in one county and
decrease that of another, but it has no
power to increase the aggregate valu-
alton of property above the valuations
returned by the boards of supervisors
of the several counties.
Second The territorial board Of
equalization in equalizing and adjusting
property valuations between the sever
al counties has no power to increase or
diminish the valuation of certain kinds,
classes or grades of property within
any county The territorial board must
deal with the respective valuations as
returned by the counties as entireties
by making such changes in each coun-
ty valuation as whole as will relative
ly equalize the entire property values
in the different counties.
After quoting the laws of Arizona,
creating and defining the duties of the
territorial board, and decision of Colo
RADIO, from which state the Arizona
law creating the territorial board of
equalization was taken, Mr.. Ellinwood
concluded as follows
1T is undoubtedly the duty of the
board of supervisors of county to at
all times be certain of the legality Of
its action, if the same is within the
realm of possibility; and, likewise, the
taxpayer is entitled to know that the
tax demand is legal before he parts
with his money. 1t is my opinion that
if you extend. the tax as ordered by
the territorial board of equalization you
viii involve the county in protracted
litigation with nearly every individual
owner of patented mines in the county
and thus suspend the collection of taxes
for an indefinite period on this class of
property Nor do | think this burden
to litigate should be put upon the tax
payer until the legality of the act is
established. 1t is possible to secure an
adjudication of this question in advance
of your extending the tax upon the
roll by your refusal to recognize as
legal the action of the territorial board
of equalization, whereupon | assume
that the attorney general will cause to
be instituted a suit in mandamus to
compel the extension, when the matter
may be speedily settled as a clear-cut
legal proposition in one suit, and this
accomplished without any great ex-
pense and no expense to the taxpay-
ers.
Further on this subject: The stat
ute provides that all taxable property
must be assessed at its full cash value.
The term cash value, wherever used
in the statute means the amount at
which the property would be taken in
payment of a just debt from solvent
debtor. The statute further provides
that the board Of supervisors shall
have the power to determine whether
the assessed value of any property is
too small or too large and it may change
and correct any valuation by adding
thereto or by taking therefrom, and
the decision Of the board as to whether
the assessed value of any property
shall be increased is final, unless an
appeal is taken as provided by statute.
ut is probably needless for me to
say that this power and duty should be
exercised by the board honestly and
fearlessly and free from any undue in
fluence, through the sham pretense and
crocodile tears Of any person, firm Oh
corporation. If you find that any
property, regardless Of kinds or class,
is assessed too low and the proper no.
tice has been given, it is your duty to
raise the same, not because the terri