The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-11-13
BOARD TO MEET
TO EQUA LIZE
REASSESSMENT
Judge COlfey Amends Tenn
porary Restraining Order
to Allow Board to Act
WILL BE PUT ON BOOKS
CCnstitutiOnality Of Law Con-
corning Reassessments to
BE Argued Later
WILL BE PUT ON BOOKS

The board Of county commissioners
OF Burleigh county will meet at the
courthouse at 10 a. m. on Monday
of the equalization Of the assessment
of the city Of Bismarck as fixed BY
the state tax commits ,ion's recent
reasscssment and to he" all gr'r,.-
ances and complaints j.: ,,.... q -
such assessment. This j the result
of an order issued by Judge j. A.
Fofey of jamestown which amends
and modifieS 4 temporary restraining
order previously issued by him.
AS result of the modification of
the restraining order the county COM
miSsioncrS will proceed TO cQualiZe
the bismarck reasScssment and Coun-
~ Auditor Frank Johnson will then
proceed to spread such rCasses sment
upon the tax books according to law
This leaves the argument as to
whether the reassesSmcnt can or cam
not be put into effect strictly a Gues-
ton of the legality and constitutions
ALT" o. the law under which il was
made.
Restraining Order Modified
"Thr constitutional question raised
N the complaint in this action will
become moot questions of law un less
the board Of county commissioners
are permitted TO review and euualize
the rcaSsrSsment and unless :he cnun-
y auditor is permitted TO extend up
on the tax records the taxes against
III" property based upon said equal
Zation and said reasscssment," Judge
fofey states in his order. There
fore it is ordered that the temporary
restraining order be amended and
modified by striking therefrom that
portion which enjoins the board of
county commissioners from reviewing
or attempting to review and from
cqualizing or attempting to equaliZc
tn" reaSscsSment and that portion
thereof which restraints the county
auditor rom extending upon the tax
record. any taxes against the prope r
ty as valued and assessed pursuant to
the order Of the state tax commits
sloner, and that portion thereof that
restrai2s the state tax commissioner
from taking any action with the
aforesaid reasSessment.''
Other than as modified by Judge
Cofey's latest order, the temporary
restraining order will remain in full
force and effect.
This is taken TO mean that as soon
as the matter can conveniently be
brought before Judge Coffey in dis
trict court the constitutionality Of
the reassessment law will be argued.
If the law is held to be valid then the
taxes will be collected in accordance
with the reassessment as .equalized
by the county commissioners and
spread upon the tax books by the
county auditor. If the law is held
unconstitutional, then taxes will like
~ be collected on the basis of the
original assessment.
Judge COffey's Order
Judge Cotfcy's order amending and
modifying the temporary restraining
order follows in full:
"Thc above entitled action coming
on for hearing before Hon. j. A. COT
fey, Judge of the District Court
Fourth Judicial District> Of North
Dakota, oman ex-partc application Of
the above named defendants, for an
order modifying and amending the
temporary injunctional order enter
ed in this action on the End day of
ing to this court that the court will
not be able to hear the return to the
order to show cause above referred
to on the 18th day of November, 1925,
the date set in the previous order,
on account of other court business
pending, and it appearing to the court
that the constitutional questions rails
ed in the complaint in the above en-
titled action will become moot ques-
tons of law unless the Board of
County Commissioners are permitted
to review and equalize the reassess-
ment resulting from the reassess-
'ment ordered by the Tax Commission
er of the State of North Dakota, un-
der date of August Goth, 1925, and
unless the defendant, Frank Johnson,
County Auditor of Burleigh County,
North Dakota, is permitted to extend
upon the tax records in his office the
taxes against said property based up
on said equalization and said reas-
sessment, and the expenses of such
reassessment have already been in
Cured, and it being desirable that
the constitutional questions raised be
fully argued and presented and final
ly decided.
"NOW, THEREFORE,, it is ordered
that the temporary restraining order
heretofore issued on the End day Of
November, 1925, above referred to.
be and the same is hereby amended
ana INQUIRED Dv SlIlkInS tHefclFoHl
and eliminating therefrom that por-
ton thereof which enjoins and re-
strains the defendants, Edward Gil
Patterson, Charles Swanson, Axel
Solder. Victor Moynier and Oscar
Bachman, as and constituting the
Board of County Commissioners of
the County of Burleigh, and State Of
North Dakota, from reviewing or at
tempting to review. from equalizing
or attempting to equalize rea$sess-
ments resulting from the rcassess-
ment ordered by the Tax Commits
sioner of the State of North Dakota.
under date of August goth, 1925; and
that portion thereof which restrains
and enjoins the said Frank Johnson,
rs County Auditor of Burlcigh Coun-
ty, from extending and ordering to
be extended upon the tax records in
his office any taxes against the prop
crty as valued and assessed pursuant !
to the aforesaid order Of the State
Tax Commissioner, and that portion
thereof that restraints and enjoins the |
defendant, T. H. H. Thoresen, as the
Tax Commissioner Of the State Of |
Continued on page three)