Albuquerque weekly citizen. (Albuquerque, N.M.) 1891-19??, 1906-05-12
CAN ENTER
PRIVATE HOMES
Assessors and Deputies Can
DO So In Order TO AsCer.
tain Value Of Property.
OPINION FROM ATTORNEY ABBOTT

Assistant Attorney General h G..
AbaUu Of santa Fr has rendered an
opinion in ihe question of Tie Fight
and power Of ihc county assessors
and their deputies 10 ontof private
dwellings aud business -i.-ls fOf the
purpose Of pacersiping the value aud
extent Of personal property subject
io taxation under the laws uf the
territory The assistant attorney
general holds that such power and
right csisi and that assessors and
fhrlr deputies may enter private
dwellings and business houses at VIII
ln order to perform that duty
The New Mexican. published Hf tho
capital. in its comments on the unln-
ion. disarrcos with Mr Abbott and be-
ilcrrs the subject 20 be of sumclcnt
Importance 20 be taken into court
The opinion OF che assistant attorney
general in This matter o. based. On tho
opinion 81 that paper. TOO much upon
gcncraliiina % was understood that
ihis matter uf aaceliaiuiug valuations
Of personal property would not be
enforced but later that paper loprned
that o. The intention OF the author
tiles io 20 ahead with 49, n ihis o.
done. Il should be- the case In every
county IN the territory. nsh should
not be- made Of one and flesh Of the
oihor
The opinion reads,
Santa We. May A. 1905.
Tho Honorable III 3 Harermnn. Gov
crnor of New Mexico
Shin compliance with your rec
quest ! have examined the territorial
laws TO determine whether ~ not the
county asaoaa0r has the right person
aly io examine the private property
of the clfiEcna OF the county and en-
ter the houses iu order iu examine the
personal property whlle making an
a1tcaanseut az required bY law.
Sec i0i6 OF the Compiled laws OF
1897. provides that "nll property lu
this territory, not exempt By law
shall br subject 90 taxation"
Sec f0a2 OF the complied lnws Of
1897. provides that "iho assessor o.
required between the hrBt day in
March and the hrai day IN May. OF
each year, 90 ascertain the names Of
an taxable inhabitants, aud an prop
0rty In bis county subject 90 taxation.
To this end ho shall visit each pre-
| cinci Ia the county, and exact from
each person n statement in writing
or list sch0Wing separately;
The above section is amended By
section 90 the session laws OF 1898.
chapter %, BY adding thereto the fol-
loWlnf words. And such asseas IN
shall hie with the lists 81 each pre-
clnct his AFFIDAVIT. stating the time
when he visited such precinct. how
long BE glHlted there attending % bis
oMclal duties. together with a liat OF
The persons assessed and that each
such Assessment was made from the
lugiEinnl llsts and personal knowledge.
/ and not taken from any previous list f"
sec 30 0f chapter ~. % TIE lnwe
luf 1883. prosCrInoa penalty az re-
moyal from Office Tor she fnlulrc of
tany officer referred to in above act
who shall iail or omit 30 perform any
/ OF me Official duties as prescribed
n is the duty ol the asfnaaor aud
( hlg deputies 90 ascertain an property
/ Ia bis county subject io taxation. and
next 90 make an aAldavlt tn be fled
Wlth che taN aaia of each precinct
that such assessment was made from
The original litts and personal knowl
eaEe and n0i taken from ANY previous
liEt The original llfta referred i0
being the TAX lists made hy The tax
payers aa required By section 1929.
I OF The complied laws az 1897 and Sec
I ton 1888. compiled laws of 1897 II
/ ls therefore the duty OF the asaosaef
10 WORTHY the original lists mndC hy
the taxpayers go that he can make
the affidavit as above required in Sec
I ii0n 2, chapter 81 OF session laws %
1899. u he has not the personal know
ledge. q becomes his duty 10 examine
the personal property wherever q
may bo situated
Tho authorities hold that she return
or llat made by the tax payer On come
| pllanco with statute d not conclusive
! upRn the assessing officers. bat only
] evidence for iheir Information. Il d
their duty a. every ease 20 discover
ana Tat an the property for which
the tax payer % liable for taxation,
and 90 exercise their own judgment In
I fixing ~ value. nsigg every means
OF Information available 90 ihnm FOR
the purpose. English and American
/ Encyclopedia of Law, Volume ga page
$40 and authorities there cited
/ H. is therefore my opinion chat the
assessor. under She territorial laws.
has the right 20 personally examine
the private property of the citizens Of
tho county. Wherever tho same may
be located. for the purpose of iaga-
tlon.
Very respectfully.
n g.. ABBOTT
Assistant Attorney General"
I Another Provision Of Revenue Law
/ in connection with the above the
/ following section Of the revenue law
81 Interest In the matter
unn ua FINne. 90 d n..-a 20 fnnU