The Yakima herald. [volume] (North Yakima, W.T. [Wash.]) 1889-1914, 1907-08-07
MAY NOT REBATE.
Taxes Must Hold After Equalization
Board Adjourns.

is VI great llllltly 'uteleSJ lOtdils.
Reaffirming the opinions given in
former years the attorney generals
office advised Prosecuting Attorney
C. d. Sutton of Hitsap county that
after they have adjourned as board
of equalization county commission
ers have no authority to rebate or
rescind on the treasurer's rolls.
The opinion was given in connec-
ton with mixup in last years taxes
on mortgages, prior to the passage
of the 1907 law exempting them.
The situation is explained by the
opinion as follows:
"In assessing the personal prop
erty of certain taxpayers, the deputy
assessor of your county stated to such
taxpayers that If 1t was a general
thing in other counties that mort
cages were assessed, then they would
be put in and assessed in your coun-
ty, but If they we're not assessed in
other counties then they would all
be thrown out. Upon such represen-
tations by your assessor the taxpay-
ers listed their mortgages purport-
ing to be given for the purchase price
of the land mortgaged. Said tax
payers we're not afterwards notified
of any action in regard to the as
sessment of the mortgages until they
came to pay their taxes. They claim,
therefore, that they had no notice
and knew of no reason to appear be-
fore the board Of equalization.
Upon this question of facts you
ask this question: IF the assessment
of mortgages was erroneous. has the
board of county commissioners, not
sitting as the county board of equal
ization, right to correct the assess
ment rolls by striking such assess
ments and the tax paid thereon
therefrom?
"The representations of the as
SCISSOR we're beyond his authority,
and if at this time material would
be so only in an action in court as
explaining failure to appear before
the board of equalization. The duty
Of the county assessor is to properly
assess all the property of the county
not exempt that he may find.
Ordinary mortgages were taxa
BILE, but purchase-money mortgages
were exempt under the law in force
prior to 1907.
las to the power of the county
commissioners to strike purported
erroneous assessments and taxes
from the assessment rolls after ad-
journment a a board of equalization:
On January 10, 1898, the then at
torney general of this state wrote
the county treasurer of Chehalis
county as follows:
"'Your favor of January 6, ask
ing what authority. If any, the board
of county commissioners have to re-
bate taxes, and whether you are COM
PEELED to issue receipts on their or
der, is duly received.
Replying thereto, l beg to say
that there is no authority existing in
the board of county commissioners
to rebate taxes and that any receipts
/ issued by you for an amount of taxes
less than that appearing on the face
of the assessment roll are issued at
your peril. The commissioners, to-
gether with the county attorney, have
| the right TO attend to the interests
Of the county and the state in any
| lawsuits affecting taxes, pending in
the superior court of your county
To give any stipulation, compromise
or agreement of their validity, It
must be affirmed by decree of the
court. A receipt Issued by you for
an amount mentioned and decided
in the decree of the superior court
would leave you and your bondsmen
! harmless in any after question, but
a receipt issued without a decree of
the court, based upon an order of
the county commissioners made at 4
meeting subsequent to their sitting
as board Of equalization, would not
protect you or your bondsmen from
liability to the county for the differ
ence between the taxes actually due
and the amount received and accour-
ted for by you
ION January &c, 1898, this office
wrote the county treasurer at Van
couver, as follows:
There is no authority vested in
the board OF county commissioners
to rebate taxes or In any way vary
the amount of a tax levy as it APP
pears upon the assessment roll of the
county The charter of authority
given TO commissioners in tax mat.
tiers permits them to sit as a board