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Rolling stock of railroads, how assessed.

tioned between them so that a portion thereof may be assessed in each county, and each county's portion 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.

1880 1.5. 3664 43

NOTE. This section was added by Act of March 27, 1872.-Stats. 1872, p. 586. See C. P. R. R. Co. vs. Bd. 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.

Lec 3664 +9665- Sup. Ct. Rep., p. 262.
Enached 1880.

a 1881.

9 1881.

CHAPTER IV.

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 subpoena 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, alterations, etc.; oath of Clerk as to correctness of record.

i

sors, when
to equalize
assessment.

3672. The Board of Supervisors of each county Supervimust meet on the first Monday of July in each year, 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.

3673.

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.

sors em

powered to

correct
assessment.

The Board has power to determine all com- Superviplaints in regard to the assessed value of property, and 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.

3674.

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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 to equalize does not go to the extent of striking off any property listed, or of adding property to the list. See 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.

No reduction must be made in the valuation of property, unless the party affected thereby or his agent makes and files with the Board a written application therefor, verified by his oath showing the facts which it is claimed such reduction should be

upon 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.

No reduc-
mado
application

tion to be

unless on

of person
assessed.

Examina

person

assessed by

3675. Before the Board grants the application or tion of makes any reduction applied for, it must first examine, on oath, the person or the agent making the application touching the value of the property of such person. tion.

Supervi-
sors for
purposes of
equaliza-

/**

Supervi-
sors may
subpoena
witnesses

and take
evidence.

Assossor
and Deputy
to attend
upon
hearing of
application

County
Recorder
to attend

with

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.

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

3677. During the session of the Board the Assessor and any deputy whose testimony is needed must be present, and may make any statement, or introduce and examine witnesses on questions before the Board. NOTE.-Stats. 1861, p. 427, Sec. 23.

3678. The County Recorder must, when required during the session, attend on the Board with an ababstract of stract of all unsatisfied mortgages and trust deeds given to secure the payment of loans and other liens on record in his office.

titles.

1880 Supervi

sors to use
informa-
tion and

of mort-
gages, etc.

3679. The Board must use the abstract and all other information it may gain from the records of the direct entry County Recorder or elsewhere in equalizing the assessment 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 assessment 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 section except a resident of the county.

Preserva-
tion of
evidence
taken

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NOTE.-Stats. 1861, p. 419, Sec. 23.

3680. In all cases where the Board either adds to or decreases or alters the valuation of property made before the by the Assessor, the Clerk of the Board must note down and preserve substantially the evidence upon

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which such addition, decrease, or alteration was based.
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 direct the Assessor to assess any taxable property that has escaped assessment, or to add to the amount, number, or quantity of property when a false or incomplete 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 book to be kept for that purpose all changes, corrections, and orders made by the Board, and during its 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:

Supervi

sors may

direct new

assess-
ments to be

made, etc.;

notice to

persons
interested.

Clerk of
Supervisors

to record
proceed-
ing

alterations.

etc.

to correct

"I, — do swear that, as Clerk of the Board of Oath Supervisors of County, I have kept correct minof Clerk as utes of all the acts of the Board touching alterations in the assessment book; that all alterations agreed to or directed to be made have been made and entered

7-VOL. II.

ness of

record.

73-4

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.

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ARTICLE II.

STATE BOARD OF EQUALIZATION.

SECTION 3692. General powers of Board.

3693. To equalize assessments, how.

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.

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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