The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1907-10-19
IMPORTANT COURT DECISION
All Property That Developes In
Nevada Even After March l
Must Be Taxed

The Nevada Supreme Court on Octo-
Der ii handed down a dicision in the
tax suit OF Esmeralda County against
the Carson & Colorado Railroad. a
branch Of the Southern Pacific. The
dicision has settled two points hereto.
fore In doubt, and which will add thou.
sands of dollars to the assessment rolls
of Nevada.
One point was that all property in the
state should appear on the assessment
roll on the first Monday in March, and
also any property brought into Nevada
at any period between that date and
the first Monday in September, when
the County Boards of Equalization
meet, should be placed on the roll.
The other point decided was that the
taxes were lien against the property
In the State at the time the assessment
was made in March or later up to the
September meeting.
The case in question was decided by
the district court in favor of Esmeralda
County aud appealed by the railroad
company to the Supreme Court.
1t appears at the meeting of the State
Board of Assessors in January, 1905,
the assessment ON the Carson & Colo
rado road was placed at $500 o mile
for main track and $3.50 mile for side
track. When the Assessor began his
work in March he followed the valua.
tions set by the State Board.
When the County Board of Equaliza-
tion met in September it Immediately
increased the assessment to $500 a mile
for main line and $500 a mile for side
track. This action was taken by the
board of commissioners on account of
the fact that after the first Monday in
March the railroad company began the
work of standard gauging the line that
had heretofore been a narrow gauge.
This resulted in an increased valuation
of $3.50. l50.
The railroad offered to pay taxes on
the basis of the Assessors figures, but
the county refused to accept that
amount. Hence the suit.
The principal contentious of the rail-
road were: That after the State Board
OF Assessors had fixed the assessment of
the property the County Board of
Equalization had no right or authority
to change it; second, that after the lien
attaches for taxation. on the first Mon.
day in March, the enhanced value of
the property cannot be assessed, and
that whatever is subject to taxation
must be in existence before the first
Monday in NJ lrch third. that the stat
utes set the first Monday ia March as
the time for assessing property in this
State and that no property coming into
existence after that date eau be placed
on the assessment roll for that year.
The court holds that the Board OF
Equalization had the right to change
the assessment when such assessment
did not represent the true, full cash
value of the property at the time the
board met. Perhaps the most striking
phrase is that in regard to property
coming into the State after the first
Monday in March, the court disposing
of that question with:
We are of the opinion that all prop
erty must be assessed which comes in
to existence in the State of Nevada
either in the nature of additions, bet
terments or Improvements. or being
new property coming into the State
during the time intervening between
the first Monday in March and the first
Monday in September, inclusive, OF
each year so long as said property has
not before been subjected to taxation
for said year; that if property which is
assessed in January by the State Board
of County Assessors enhances in value
because of betterments or improvements
as is the case in the present instance, be-
fore the first Monday in September,
the Assessor should assess the valua-
ton on said property as assessed by
the State Board of County Assessors
plus any additional or increased valua-
ton which accrues to said property, and
that if he fails to do so, the County
Board of Equalization are authorized
to equalize the property at its full cash
value to the end that no property In
the State may escape taxation once
during the year.
The decision was written by Judge
Sweeney aud concurred in by the full
court.