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Rolling tioned between them so that a portion thereof may be
stock of
railroads, assessed in each county, and each county's portion
how
assessed.

must bear to the whole rolling stock the same ratio
which the number of miles of the road in such county
bears to the whole number of miles of such road lying
in this State.

NOTE.—This section was added by Act of March 27,

1872.–Stats. 1872, p. 586. See C.P.R. R. Co. vs. Bd. 1880 N.S. 3664

Sup. Placer Co., and The People vs. C. P. R. R. Co., decided at April term, 1872, cited in note to Sec. 3607,

ante. See R. R. Co. vs. Jackson, 7 Wallace, U. S. Leo 166449665- Sup. Ct. Rep., p. 262. Enached 7880.

1881. 1881.

CHAPTER IV.

43

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EQUALIZATION OF TAXES.

ARTICLE I. COUNTY BOARDS OF EQUALIZATION.

II. STATE BOARD OF EQUALIZATION.

ARTICLE I.

COUNTY BOARDS OF EQUALIZATION.

SECTION 3672. Supervisors, when to equalize assessment.

3673. Supervisors empowered to correct assessment.
3674. No reduction to be made unless on application of per-

son assessed.
3675. Examination of person assessed by Supervisors for

purposes of equalization. 3676. Supervisors may subpæna witnesses and take evi

dence. 3677. Assessor and Deputy to attend upon hearing of appli

cation. 3678. County Recorder to attend with abstract of titles. 3679. Supervisors to use information and direct entry of

mortgages, etc. 3680. Preservation of evidence taken before the Board. 3681. Supervisors may direct new assessment to be made,

etc.; notice to persons interested. 3682. Clerk of Supervisors to record proceedings, altera

tions, etc.; oath of Clerk as to correctness of record.

assessment.

3672. The Board of Supervisors of each county Supervis must meet on the first Monday of July in each year, to equalize to examine the assessment book and equalize the assessment of property in the county. It must continue in session for that purpose from time to time until the business of equalization is disposed of, but not later than the fourth Monday in July.

NOTE.-See “Power to equalize," discussed in note to Sec. 3693, post. See, also, note to Sec, 3607, ante; C. P. R. R. Co. vs. Bd. Sup. Placer Co., and People vs. C. P. R. R. Co., cited therein.

correct
assessment.

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3673. The Board has power to determine all com- Supervi- ./880 plaints in regard to the assessed value of property, and powered to 45 may, except as prohibited in this Title, correct any valuation by adding or deducting such sum as may

be necessary to make it conform to the actual cash value.

Note.–Rev. Stats. Ohio, 1854, Sec. 39; Stats. Ind., 44 Cal 323 p. 322, Sec. 10; Stats. Ill., p. 342, Sec. 1. This power 44

613 to equalize does not go to the extent of striking off any property listed, or of adding property to the list.–See 41 People vs. Reynolds, 28 Cal., p. 107; and The State ex rel, Attorney General Love vs. Bd. Sup. San Francisco, certiorari, special Sept. term, 1872, Sup. Ct. Cal.

See Sec. 3681, post. 3674. No reduction must be made in the valuation No redụcof property, unless the party affected thereby or his inado agent makes and files with the Board a written appli- application cation therefor, verified by his oath showing the facts assessed. upon which it is claimed such reduction should be made.

NOTE.-See note to Sec. 3673, ante. The application under oath here required is a jurisdictional fact; if it is omitted the Board have no power to alter the assessed valuation.-Ex rel. Attorney General vs. Bd. Sup. San Francisco, Sept. special term, 1872, Sup. Ct. Cal. See note to Sec. 3607, ante.

Examina3675. Before the Board grants the application or tion of makes any reduction applied for, it must first examine, assessed by on oath, the person or the agent making the applica- sors for

purposes of tion touching the value of the property of such person. tion.

equaliza

unless on

No reduction must be made unless such person or the
agent making the application attends and answers all
questions pertinent to the inquiry.

NOTE.-See notes to two preceding sections, and Sec.
3607, ante.

Supervisors may subpoena witnesses and take evidence.

3676. Upon the hearing of the application the
Board may subpæna such witnesses, hear and take
such evidence in relation to the subject pending, as in
its discretion it may deem

proper.
Assossor 3677. During the session of the Board the Asses-
and Deputy
to attend

sor and any deputy whose testimony is needed must
upon
hearing of
application

be present, and may make any statement, or introduce
and examine witnesses on questions before the Board.

NOTE.-Stats. 1861, p. 427, Sec. 23.
County
MT ...

3678. The County Recorder must, when required
Recorder

during the session, attend on the Board with an ab-
abstract of stract of all unsatisfied mortgages and trust deeds

given to secure the payment of loans and other liens
on record in his office.

to attend with

sors to use

of mort-
gagos, etc.

1880 Supervis 3679. The Board must use the abstract and all

informa- other information it may gain from the records of the
tion and
direct entry County Recorder or elsewhere in equalizing the assess-

ment of the property of the county, and may require
the Assessor to enter upon the assessment book any
property which has not been assessed; and any assess-
ment made as prescribed in this section has the same
force and effect as if made by the Assessor before the
delivery of the assessment book to the Clerk of the
Board; but no person must be assessed under this sec-
tion except a resident of the county.

NOTE.-Stats. 1861, p. 419, Sec. 23.
Preserva- 3680. In all cases where the Board either adds to

or decreases or alters the valuation of property made
by the Assessor, the Clerk of the Board must note
down and preserve substantially the evidence upon

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tion of
evidence
taken

Board.

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275

ments to be
made, etc.;

interested.

which such addition, decrease, or alteration was based.

73.4 And upon the demand of the applicant the Board must 273 declare the legal principles it has been governed by in ascertaining the valuation adopted by it.

3681. During the session of the Board, it may Supervidirect the Assessor to assess any taxable property that direct now has escaped assessment, or to add to the amount, number, or quantity of property when a false or incom- person to plete list has been rendered, and to make and enter new assessments (at the same time canceling previous entries) when any assessment made by him is deemed by the Board so incomplete as to render doubtful the collection of the tax; but the Clerk must notify all persons interested, by letter deposited in the Post Office or Express, postpaid and addressed to the person interested, at least ten days before action taken, of the day fixed when the matter will be investigated.

NOTE.-See Secs. 3672, 3673, 3674, ante, and notes. People vs. Reynolds, 28 Cal., p. 107, held that Board may require Assessor to enter other property on the

assessment roll. 3682. The Clerk of the Board must record in a Clerk of

Supervisors book to be kept for that purpose all changes, correc- to record tions, and orders made by the Board, and during its inter

alterations, session, or as soon as possible after its adjournment, must enter upon the assessment book all changes and corrections made by the Board, and on or before the first Monday of August must deliver the assessment so corrected to the County Auditor, and accompany the same with an affidavit thereto affixed, subscribed by him, as follows:

“I, — do swear that, as Clerk of the Board of Oath Supervisors of — County, I have kept correct min- of Clerk as utes of all the acts of the Board touching alterations nessrof

. in the assessment book; that all alterations agreed to or directed to be made have been made and entered

etc.

7_VOL. II.

in the book, and that no changes or alterations have been made therein except those authorized.”

NOTE.-In the performance of the duties of a Board of Equalization prescribed by the Code the Board of Supervisors act with judicial powers.

ARTICLE II.

STATE BOARD OF EQUALIZATION.

SECTION 3692. General powers of Board.

3693. To equalize assessments, bow.
3694. Equalization, how made when County Auditor fails to

forward statement.
3695. Clerk to transmit a statement to each County Auditor.
3696. Board to notify Supervisors of amount of tax to be

levied. 3697. Penalty for refusing to obey rules and regulations of

Board. 3698. District Attorney to prosecute Assessor fraudulently

assessing property.
3699. Clerk and members of Board may administer oaths.
3700, Salary of members.
3701. Salary of Clerk.
3702. Traveling expenses.
3703. Official bonds of members of the Board.
3704. Duty of Board upon failure of county Boards to ap-

point Assessors, etc.
3705. State Board may extend time.

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3692. The powers and duties of the State Board of Equalization are as follows:

1. To prescribe rules for its own government and for the transaction of its business;

2. To prescribe rules and regulations to govern Supervisors when equalizing and Assessors when assessing;

3. To make out, prepare, and enforce the use of forms in relation to the assessment of property;

4. To hold regular monthly meetings at the State Capitol on the second Monday in each month, and such special meetings as the Chairman may direct;

5. To meet at the State Capitol on the third Monday in August, and remain in session until the third Monday in September;

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