The Bridgeport evening farmer., 1914-02-28
 MAY DIVIDE GROUND INTO % ACRE LOTS But Shell Fish Commission CTS Cannot Compel Own
 CTS to Do So WILL MAKE WORK OF ASSESSMENT EASIER Attorney General Says List ing Is Not Necessary
 for Valuation

 into lots of twenty-five acres or there abouts for the convenience of the commissioners in making out the yearly assessment lists. according to an opinion delivered yesterday by Att torney General John H. Light, but the commission cannot compel any own CT of such grounds so to divide his property. The commission asked the attorney general for his opinion re- gently, after it had passed a vote call ing for such a method in cases where there are two or more valuations for a. lot Inasmuch as there may be both cultivated and uncu1tivated ground in a single lot, which would be assessed different, the commission thought this would be a simpler method of figuring.
 The attorney general holds that while the4commission may not require such division, yet the action will not invalidate the assessments. The list ing of grounds. he says, is not a pre- requisite to a. valid assessment, in as- much as the clerk of the comm mission is compelled to make up list for any owner who fails to do so. The opinion
 State of Connecticut.
 Attorney-Genera1's Office.
 Hartford, February 25, 1914. Hon. George O. Waldo,
 President of Shell-Ffsh Commission. Dear Sir
 You request my opinion as follows:
 Tn making the 1918 assessrn ents under Sections 3226, 3227 and 3228 of the General Statutes. the assessor and board of relief have sub-divided the large lots upon which two or more valuations per acre had previously been placed, for the purpose of more definitely locating the good and poor sk t---T H. Sker A and tB', the former being copy of one of the official maps with the lot No. 332x sub-divided into sections and the other a copy of one of the as sessment sheets. These lot numbers have been placed upon maps and the maps published with the biennial re- port regularly for many years The only change which has been made, as stated. for purposes of assessm ent,1 is in the sub-dividing of these lots into Nos. 332-a, SS2-b, 332-c.f etc.
 ssThe action above referred to was taken pursuant to a vote of the Com rnissioners, June 18th, 1913. reading as foIlews:----r,Ks
 making up the assessment lists the large lots to be divided into plots of approximately twenty five acres each where there are at present two or more valuations on lot
 Some question has been raised as to the power of the commissioners to sub divide these lots and require the owner to place separate valuations upon each ub-division. Your opin- ion is accordingly requested as to the power of the mmissioners to pass the vote referred to and as to the validity of the assessments laid in ac- cordanee with such vote
 Our supreme court has said that "a duty to pay taxes is always the crea- ton of statute. and arises only where the requirements of the statute have been strictly fulfilled ,, 1Waterbury V. O'Lcughlin. 79 Conn. 632.1
 Now, what are the requirements of the statute relating to listing shelifsh grounds for the purpose of taxation? We find them in Section S226 of the General Statutes, as amended by See- ton 1 of Chapter 14Sg of the Public Acts of 1907. It there appears that all owners of shellffsh grounds. lyiag within the exclusive Jurisdiction of the state, shall, or before the first day Of November, annually deliver to the commissioners a statement under oath of such grounds belonging 10 them on the first day of October in that year. specifying the number of lots owned by them, the location and number of acres in each lot, the num- Der of acres in each lot cultivated, and the value thereof per acre. There is
 
 divide any of their lots into plots of approximately twenty-five acres each, therefore, the commissioners cannot compel them to do so.
 But if the owners comply with the vote of the commissioners, and assess ments are made accordingly, such ac- ton will not invalidate the assess ments. The lists presented to the commissioners do not constitute as- sessments of the grounds described, but only aid in obtaining true de- scrfption of theSsame, and furnish evil dence from which an assessment may be made. The listing of grounds is not a prerequisite to 9 valid assess ment. This may appear from the fact that the clerk of shell-fisheries is re- quired by statute to make up list for any owner who has failed to do so, from the best information he may ob- tain.
 It is enough that assessment lists are made up with so much certainty that taxpayers may know for what and for how much they are to be tax ed, and that the taxes to be levied may be duly apportioned.
 Hammersley ". Franey, 39 Conn. 17s-179.
 Very truly yours,
 JOHN H. LIGHT,