Albuquerque evening herald. [volume] (Albuquerque, New Mexico) 1911-1914, 1914-01-12
SUPREME COURT Of
COLORADO UPHOLDS
IMMENSE RAISE
IN VALUATION
Legality Of Tax Commission
and $3O0,0000-a
Sustained in Decision Today
lBy LEASED Wire TO Evening Herald.

{ 49, LEASED Wire 70 Evening Herald.
Denver. Jan i2-Tho legality OF
the state tax commission and It's rec
commended increase of more than
f3o0, 000 in the ssessod valuation
81 Colorado property was upheld ln "a
decision handed down bg the state
supreme court Tho court stood Z IN
favor and Q against
The decision held that the state tax
commission is advisory 90 the state
honrd OF equalization which ls cone
stitutional body
Tho majority opinion was signed hy
chief Justice Musser and Associate
Judges Bailey scott md white.
a dissenting opinion was handed
down by Justices Gabbcr Hul and
Cartridges.
Under the decision the declared fun
cash valuation OF the state h. 81 sos. -
G8O.fo1 and the state taxes FOR all
purposes Si.G0S.it7.
Tho cuso was based ON the refusal
of clair !. phchncr az assessor Of
Denver county. 60 extend on the tax
rolls the increased assessment corti-
The state board of equalization. This
Increase " forty per cent aggregated
f1e10O0,OOo. Increases OF varying
amounts ancct other counties
throughout tho state
Tho majority decision b. yolumln-
Gus. containing 80 pages % nppr0xi-
matcly 5000 to 10000 words
q holds that the county assessor
rs charged. under the law, with mal,-
ink tn first valuation OF property:
that % amy individual IN the county
does not think that his property has
been properly assessed he may appeal
10 the county board Of equalization
which has the power 90 equniize AZ
sossmcnts az between Ind viduals. but
rs without authority 10 change the to-
tai assessment az fixed by Tho county
assessor
The court holds that the state tax
commission has powor 10 determine
n the county valuations are equal and
" not has the right 90 order county
valuations lowered or raised So az 10
cUunlize the valuations IN other
words the court holds that the state
tax commission POSSESSES Eownrs be-
tween counties similar 10 that pos
sefscd by the county assessor as he
tween individuals
The court cites iu suhstantlation ~
this authority Tor the syatc tnx CONF
mission the decision In the Lothrop
cnse in 1877 which held that the state
board ~ equalization had the right
Co cqualize valuations as between
counties but without changing the
aggregate valuation of the state.
lioldiug that the state tax commfs-
sion possesses tho same power be-
tween counties as does the assessor
between individuals. the opinion de-
cihres that the aggregate valuation
Tor the state D. not completed until
after the commission has passed upon
the assessment rolls submitted by
the county assessors and the state
board of equalization has equalized
he same as between counties
There rs NO appeal from the docis-
Ion of the state board of equalization
by individual counties To- the courts
reads the decision. The cour, cites
the state law which provides that, Il
the property of an individual ls Of
more thun $500 Ia value, he may APP
peal TO the courts. holding that app
pcnls may be taken only as indlvidu-
ais
The court holds that the state
board Of equalization In eQualizing
county valuations may raisc or lower
assessments of counties on basis 81
five per cent or multiples thereof ana
that these changes affect an property
IN said county. ON this point the
court ala not rule on whether these
changes affected bank deposits so
that relief h left 10 the county board
~ equalization
Today's decision affects an prom.
erty valued hy county assessors but
docs not affect railroad property or
property 81 public utilities IN cities
the valuation ~ which is fixed by the