The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1915-03-01
EQUALIZATION is
tContinucl from I'ngc onc)

the third Monday OF November Of
each year. said commission shall de-
ternine and fix the valuation for The
purposes OF taxation Of all property
belonging 10 railroads. telephone. ex-
press, sleeping car and Transmission
companies within the state Of New
Mexico, and which In used In the op-
Grafton OF such lines. and certify the
same To the assessors Of the respec-
tive counties In which amy OF the
above mentioned class OF property
may be situated, the proper valuation
of such property In each county first
made TO he placed upon the assess
ment roll Of said county for the year 1
1915. and all subsequent valuations
for the ensuing year, n such valua-
ton 80 determined and fixed by the
commission shall be final and bind
ing upon ali tax officials In the state.
The property OF such companies
not used In the operation of their
lines shall be assessed for the pur-
poses OF taxation In the county where
situate. in the manner and at the
same rate as similar property Is az
sessed.
The commission shall also at said
meeting determine and certify TO the
assessors of the several counties IS
the state tho actual value OF cattle,
horses, sheep. goats and other live
stock In the different sections ~ the
state. and such property shan be as
sessed for the purposes Of taxation al
such actual value.
Section g.. said state taxation
commission shall. at It's July meet
ing each year.. hear and determine all
appeals from the action Of the coun-
~ board 81 equalization of any cOun
~ Of this state by the county assessor
or By any person. either ON behalf OF
himself or another. No Formally
shall be required for such appeals.
but the reasons therefor and the de-
scription and assessed value Of the
property affected thereby must be
plainly stated on the face thereof,
and the same must be prepared ~
sworn to IN tripiicate by the appellant
or his agent. which tripllcate copies
thereof must be delivered to he
county clerk OF the e ounty from
/, which such appeal II taken within ten
DAYS amer the rendering Of the de-
cision. OF the taking OF the action APP
pealcd from. Immediately upon such
. triplicate copies ~ such appeal com
ing into the possession OF such clerk,
he shall file one OF the same In his
. office, and forward or deliver In per-
son. one OF such copies To- the district
attorney Of such county and forward
| the remaining one thereon by mail
. 90 the secrctHry OF the state tax coin
% mission az the state capitol, together
with q certificate In writing prepared
A, by such clerk of the proceedings held
before said county board In the mat
ter Of said Assessment; 50 appealed
from. upon the payment to such
|. county clerk by the party so appeal
% ing of a fee of one dollar for his
, services. said district attorney shall
represent the board Of county COM
missioners at such hearings and IN
preparing afhdayits. taking deposit
lions aud procuring other evidence to
be- submitted to. or heard by. said
state tiN commission In the determi-
y nation of such appeal IL shall be
the duty of the attorney general "a
take an appeal from any decision oi
u any county board OF equalization
70 whenever he shall be requested 81
70 to do by a petition signed by ten re-
spousible taxpayers OF any county, to-
0 gcther with an affidavit signed by at
least n OF them, showing the
IA grounds for such appeal. and upon
i their paying the fec required by law.
Upon the conclusions Of all hear
ings of appeals by such state taS
commission % shall be It's duty "a
O make such order In the premises as
Il may decide just aud proper. and
the order So made shah be certified
To- the county board from which such
4 appeal was taken. ana such board
and the officers OF said county con
cerned shall cause the same To be
= carried into full force n effect,
The provision sin section i0iS of the
compiled laws of 1897 relating TO APP
peals from county board OF cqualt2-
ation and the hearing ~ determi-
nation thereof. and all other laws
relating to the method Of taking APP
peuls from the county boards of
equalization, are hereby repealed.
Section q. II shall be the duty OF
. the state tax commission to inquire
, into and ascertain each year th'
actual total value Of the %propertS
subject Ia taxation In each county al
this state as nearly az practicable. a
It's July meeting In each year or ana
adjournment thereof, the commits
sion hall examine the assessment
rolls of the several counties Of th'
state ana of the actual value OF tax
. able property Ia any county as so de
4 tormined by the commission Is ntor'
= or less than the valuation thereof. al
shown upon UGH assessment roll, tn
= commission shall by order duly made
> and entered ON hes records, increus'
) or decrease. as the case may be-, IN
total valuation of the property u
. said county subject 10 taxation, cN
cept the property the valuation a.
] which shall have been fixed by previ
a Gus orders of the state tax commits
a sion, by such percentage as Will hTinl
the total valuation OF such propert'
= Go The actual value thereof as ascer
" tanned by said state tax commission
thcreupon Il shall be the duty of sucl
7. state tax commission 10 certify sai'
u order 10 the assessor Of such county
IL shall be the duty of said count,
g assessor, upon receipt OF such order
4 90 forthwith cause such raise or re
/, duction Ca he extended upon the an
II sessment roll ~ such county, boy add
|. INK or dcducting the same per- mt