Arizona republican., 1906-01-21

in the various counties to it's individual owners, at its cash value, and place these assessments upon the assessment roll. CR. s. 3S36, SS47, SS61) The du- ties of the boards of supervisors Gas county boards of equalization are de scribed as follows: "To equalize as- sessments." (R. s. 973 subd. 14.) Said board shall have power to determine whether the assessed value of any property is too small or too large, and it may change and correct any valua- tion, either by adding thereto or by deducting therefrom, if, in its judg- ment from the information then pos sessed by it, the value fixed in the assessment roll is too small or too large, whether such value was fixed bS the owner or by the assessor; and if the board shall believe it to be right to add to the assessed value of any property, it shall cause this fact to be inserted in the advertised notice here
 matter provided to be given; but no assessment can be raised by the board unless it is included in such advertised notice." CR. s. 3S6S.)
 Thus it is perceived that the county assessors and the boards of supervis- ors concern themselves with the as- easements to individual taxpayers. When the assessors and supervisors have performed their duties, the clerks of the boards of supervisors must make abstracts of the assessment rolls. show ing the quantity of the various kinds of property by classes, and the total assessed valuation of each class, in their respective counties. and transmit the same to the territorial board of equalization. CR. s. 3S77)
 By this paragraph the territorial board of equalization is authorized to diminish or add to the list of classes of property therein provided, and to re- quire such different or further mat ters to be returned as it may deem advisable. By paragraph 3S79 this , board is required to examine the va | rious assessments, so far as regards the territorial tax, and equalize the rate of assessment in the various counties
 whenever they are satisfied that the scale of valuation has not been ad- l justed with reasonable uniformity by
 the different assessors and County 1 boards of equalization"
 Paragraph 3SSO provides: "The said | boards shall ascertain whether the
 valuation of property in each county ! bears a fair relation or proportion to | the valuation in all the counties of the | territory, and on such examination, 1 they may increase or diminish the val
 uation of property in any of the coun- .
 ties, as much as in their judgment
 may be necessary to produce a just re
 latiOn between all the valuations o4
 property in the territory" The extent | of this power seems to us so clear and
 unequivocal as to require but little in depreciation. Arizona has thirteen
 counties. If, in the judgment of the board of equalization, the assessed valuation of property in one of these thirteen counties does not bear a faiI relation or proportion to the valuation in the other twelve counties. if the valuation in the twelve counties is a correct one, and if the valuation in the one county is in unfair relation or pro portion, by reason of it's being too low, is it inferable, or even reasona bly, an
 guable, from the provisions of these statutes, that the board can not raise the valuation of the property in thu one county to such rate as to producn a just relation between all the vaIua.
 tions of property in the territory, be
 cause thereby the aggregate valuation
 of all property in the territory is in | creased? It seems to us clear iron the language of the statute, fn the Dor- | tion quoted. that the board of equaliza- tion has the power, and it is its duty 1 to increase or diminish valuations o1 property in any county without refer ence to the question whether thereby the total valuation of all property ir
 the territory is increased or diminished I To limit this construction, however the legislature added to this paragraph the provision: But in no instance
 shall they reduce the aggregate valua- ton of all the counties below the az