Montpelier examiner. [volume] (Montpelier, Idaho) 1895-1937, 1908-08-07
Commissioners Proceedings.

met as board OF equalization pursuan'
to adjournment this 9th day of July,
1908, present. L. B. Leverich chairinam,
E. NJ. Alfred and Samuel f. Hymas
commissioners, d NJ Anstin comfy
Attorney, w R. Holmes Clerk, when
the following proceedings were ha'
| to-wit.
Applications heretofore filed for a
reduction in valuation not granted, az
count valuations no higher than OF
like property in same localities.
In the matter of general reductio
in valuations on the assessment roll ui
1908, all members of the board beini
opposed to the increase in valuations a.
listed hy the as essor and collector,
until the state board of equalization
b I'VE raised the valuation of railroad
and telephone lines, and it. appearing
that as a board of equaliza n they
have no lie al right to make general
order ducirg he valuation of p.o
perty as enter ed upon the asst nel t
roll by the assessor, when the law
requires that he s all asses all pro
perty at its full cash value;
Wherefore, The board not wishing to
annul and make void the assessment
for the year 1908, submits the followil g
question to County Attorney d. M
Austin and Messers. Clark & Bulge OF
Pocatello, Idaho "Can we as Board
of, Equalization make a general order
reducing the valuation of property as
listed upon the roll by the Assessor and
Collector2"
The following opinion was filed by
County Attorney D M. Austin:
Board of County Commissioners,
Bear Lake County, Idaho.
Gentlemen AS to the power of your
board to make a general reduction in
the valuation Of the property in the
county at the date of equalization and
after the valuations have been entered
by the assessor; will say that in my
opinion you have not the power to make
any reduction Except in cases of in
dividual applications) in any instance
whatever, except wherein your judg-
ment, or by sufficient proof brought be
fore You, it appears that a given val
nation is in excess of the true cash
value Of the property involved. Sec.
tons 1872, 1873 and 1874 of the Polit-
ical Code of Idaho, Q9OD seem to be
conclusive.
This in reply to your request of this
date.
Respectfully submitted,
D. M. AUSTIN, County Attorney
The following opinion was filed by
Messers. Clark q Bulge.
foard of County Commissioners, Bear
Like County, Paris, Idsho.
Gentlemen Assuming that the as
SCISSOR Of your county has assessed thu
property therein on the basis of fifty
per cent of its cash value, and that thu
said assessment is regular, and that al
classes of property in the county hav,
been assessed upon the same basis, ther
| III NY Jug lueuo JOuF ucdIu1 dCtlhR ~
. a board of equalization, would no
have the authority to make genera
order reducing the assessment to SONS
other per cent of the cash value of sucl
property. as no such authority is con
ferred by the statutes of this state AM
if any relief is obtained it would hav
to be from the state board of equal
ization on account of some inequalit
between the assessment in your county
and in other counties.
Yours truly.
CLARK 81 BUDGE
It apDe sring from the above that W.
have no legal right to order a. genera
reduction made in valuation, it is or
dered that this board do now adjourn
sine die.
L. B. LEvERIcH,
Chairman.
W. R. HOLMES. Clerk.