The Ordway new era., 1914-01-16
Tax Commission
Upheld by Court
Assessor Met Cabe Begins the
Preparation Of Tax Roll
Was Long Delay

HIT WohA :" pACp0siuk o"S o"A 'oe
Tuesday morning, but IL will require
an added force to even complete
the work in thirty to forty days.
In decision rendered by the su.
preme court Of the state Monday th e
statute creating the state tax com
mission and giving 1t power TO equal
ize as between counties, even to the
extenrof changing the maximum val.
uation as made by local assessors, was
upheld. The suit was brought by the
city Of Denver aud was aided by q
number Of other counties. The ab-
stTsct Of the assessment AS made by
Assessor McCabe was one OF only i've
counties 10 the state to be accepted
but even at that nothing could be
done until the decision was rendered
by the supreme court. Mr. McCabe
is more than pleased over the decision
which Is the most sweeping In tax
matters In the history Of the state.
1t will have the effect Of compelling
the county assessors to place val.
ues on local property as the state tax
commission deems dt.
The Denver assessor had placed the
value Of Denver property at too low u
figure, so deemed the tax commission, ,
and 1t was raised to a little over one
hundred million dollars. Denver re-
sented this and q suit resulted, even
though the state board Of equaliza-
tion ratified the Increase.
The decision uphOlds the state tax
commission 10 It's every move and set
ties until reversed. the question by
holding that the work OF the TAX COM
mission insofar rs IL pertains 70
equslizing rs between counties Is not
renewable by. the courts. This pre-
nsH any further appeals 10 the
,,ourts on the work Of the TAX COM
mission.
The decision deals with the Ques-
tion OF taxation 10 its entirety. 1t
holds that the county assessor is the
original agent for the fixing Of values
on the property OF the residents OF his
county. That where any individual
feels that the value as placed by the
assessor is Incorrect he can appeal to
the county board Of equalization,
which board has the right I" equalize
as between Individual residents. II
the Individual feels that lie dues not
get Justice from the county board OF
equalization he can appeal to the
courts The opinion holds that this
is the only way 10 which appeals to
the courts can be taken. Namely, by
the Individual taxpayer and not by
counties. Following the work OF the
assessors and the equalization as be-
tweed Individual residents by the
county board Of equalization. the as.
sessment then goes to the state tax
commission for ratification or change.
The opinion holds that this tax com.
mission is possessed OF the same stat.
utory powers formerly possessed by
the assessor. The tax commission
equalizes as between counties. IL
cao raise the valuation OF any county
VI Cou lOWCl OuC Nioob"" W ""y
county and the assessor must extend
his assessment rolls accordiug TO the
orders OF the tax commission il those
orders are approved by the state board
Of equalization. The opinion upholds
10 every detail the legal manner pre-.
scribed for the tax commission to do
its work. The opinion holds that
following the work OF the tax cummis.
sion the state board of equalization
can equslize still further as between
counties " II believes the tax commis.
sion was not fair 10 its work. But
the state buard OF equalization can
not change the aggregate Of the as
sessment as found by the state tax
commission. In this point the court
gets around what is known Ms the Lo-
tbrop opinion. The court holds that
this decision does not reserve the
famous Lothrop opinion because the
court contends that the work OF the
state tax commission is In reality the
work Of the assessing body. In other
words, that the state tax commission
occupies the same position under the
new statute that the assessors occu.
pied under the old statute and as
the duties Of the assessors are statute.
ry and not constitutional, the legis.
lature had the right to confer those
duties on the state tax commission as
would guarantee an equal valuation
Of all property. The fact that the
board Of equalization can not change
the aggregate Of the value % placed