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AUTHORIZED AGENT OF CORPORATION TO FURNISH STATEMENT TO STATE BOARD OF EQUALIZATION. The president, secretary, or managing agent, or such other officer as the state board of equal. ization may designate, of any corporation, and each person, or association of persons, owning or operating any railroad in more than one county in this state, shall, on or before the first Monday in April of each year, furnish the said board a statement, signed and sworn to by one of such officers, or by the person or one of the persons forming such association, showing in detail for the year ending on the first Monday in March in each year:
[Showing what, for year ending first Monday in March.] 1. The whole number of miles of railway in the state, and, where the line is partly out of the state, the whole number of miles without the state, and the whole number within the state, owned or operated by such corporation, person, or association;
2. The value of the roadway, roadbed, and rails of the whole railway, and the value of the same within the state;
3. A general description of the right of way;
4. The number of each kind of all rolling stock used by such corporation, person, or association in operating the entire railway, including the part without the state;
5. Number, kind, and value of rolling stock owned and operated in the state;
6. Number, kind, and value of rolling stock used in the state, but owned by the party making the returns;
7. Number, kind, and value of rolling stock owned, but used out of the state, either upon divisions of road operated by the party making the returns or by and upon other railways.
Also showing in detail for the year preceding the thirtieth day of June: 1. The gross earnings of the entire road;
2. The gross earnings of the road in the state, and, where the railway is let to other operators, how much was derived by the lessor as rental;
3. The cost of operating the entire road, exclusive of sinking fund, expenses of land department, and money paid to the United States;
4. Net income for such year, and amount of dividend declared;
11. A description of any part or portion of such railroad which may be in the possession and control of any other railroad company or corporation, and operated by such other corporation under a lease or other contract;
[Statement by corporation operating leased railroad.] 12. The president, secretary, or managing agent, or such other officer as the state board of equalization may designate of any corporation or association of persons operating in this state any portion of a line of railroad owned by and belonging to some other corporation or association, which runs in more than one county, shall make the same statement as is herein required to be made by the foregoing provisions of this section by the owner of such railroad;
13. A description of the road, giving the points of entrance into and the points of exit from each county, with a statement of the number of miles in each county. When a description of the road shall once have been given, no other annual description thereafter is necessary, unless the road shall have been changed. Whenever the road, or any portion of the road, is advertised to be sold, or is sold for taxes, either state or county, no other description is necessary than that given by, and the same is conclusive upon, the corporation, person, or association giving the description. No assessment is invalid on account of a misdescription of the railway, or the right of way for the same. If such statement is not furnished as above provided, the assessment made by the state board of equalization upon the property of the corporation, person, or association failing to furnish the statement is conclusive and final.
History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 689.
§ 3665. STATE BOARD OF EQUALIZATION, MEETINGS AND DUTY IN REGARD TO RAILWAY ASSESSMENTS. The state board of equalization must meet at the state capitol on the third Monday in July, and continue in open session from day to day, Sundays excepted, until the first Monday in August. At such meetings the board must assess the franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county, but franchises derived from the United States shall not be assessed. Assessments must be made to the corporation, persons, or association of persons owning the same.
[Railroads operated by other than owner.] If any portion of any railroad less than the whole is operated by some corporation or association of individuals other than the owner of such railroad, under lease or other contract, and such portion so operated runs in more than one county, the value of such part or portion of such railroad shall be assessed separate and apart from the balance of said railroad, and the board shall assess the roadway, roadbed, and rails of such portion of said railroad, together with the rolling stock useu thereon by the corporation or association of individuals operating the same.
[Assessment of depots, etc.] The depots, stations, shops, and buildings erected upon the space covered by the right of way, and all other property owned by such person, corporation, or association of persons, are assessed by the assessor of the county wherein they are situate.
[Apportionment of assessments.] Within twenty days after the first Monday of August, the board must apportion the total assessment of the franchise, roadway, roadbed, rails, and rolling stock of each railway to the counties, or cities and counties, in which such railway is located, in proportion to the number of miles of railway laid in such counties, and cities and counties.
[Notification to auditor.] The board must also, within said time, transmit, by mail, to the county auditor of each county, or city and county, to which such apportionment shall have been made, a statement showing the length of the main track of such railway within the county, or city and county, with a description of the said track within the county, or city and county, including the right of way, by metes and bounds, or other description sufficient for identification (but it shall not be necessary to state the variable width of such right
of way), the assessed value per mile of the same, as fixed by a pro rata distribution per mile of the assessed value of the whole franchise, roadway, roadbed, rails, and rolling stock of such railway within the state, and the amount apportioned to the county, or city and county.
The auditor must enter the statement on the assessment-roll or book of the county, or city and county, and where the county is divided into assessorial townships or districts, then on the roll or book of any township or district he may select, and enter the amount of the assessment apportioned to the county, or city and county, in the column of the assessment-book or roll, as aforesaid, which shows the total value of all property for taxation, either of the county, city and county, or such township or district.
[Duties of supervisors.] On the third Monday in September, the board of supervisors must make, and cause to be entered in the proper record book, an order stating and declaring the length of main track of the railway assessed by the state board of equalization within the county, the assessed value per mile of such railway, the number of miles of track, and the assessed value of such railway lying in each city, town, township, school and road district, or lesser taxation district in the county, or city and county, through which such railway runs, as fixed by the state board of equalization, which shall constitute the assessment value of said property for taxable purposes in such city, town, township, school, road, or other district;
[Duty of clerk of board of supervisors.] And the clerk of the board of supervisors must transmit a copy of each order or equalization to the city council, or trustees, or other legislative body of incorporated cities or towns, the trustees of each school district, and the authorized authorities of other taxation districts through which such railway runs. All such railway property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purposes, as the property of individuals within such city, town, township, school, road, and lesser taxation districts, respectively.
[When owner of railroad is dissatisfied with assessment, procedure.] If the owner of a railway assessed by the state board of equalization is dissatisfied with the assessment made by the board, such owner may, at the meeting of the board, under the provisions of section three thousand six hundred and ninety-two of the Political Code, between the first Monday in August and the first Monday in September, apply to the board to have the same corrected in any particular, and the board may correct and increase or lower the assessment made by it so as to equalize the same with the assessment of other property in the state. If the board shall increase or lower any assessment previously made by it, it must make a statement to the county auditor of the county affected by the change in the assessment of the change made, and the auditor must note such change upon the assessment-book or roll of the county, as directed by the board.
History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 691.
In effect immediately. § 3666. RECORD OF ASSESSMENT OF RAILWAYS. The state board of equalization must prepare each year a book, to be called “record of assessments of railways,” in which must be entered each assessment made by the board, either in writing or by both writing and printing. Each assessment so entered must be signed by the chairman and secretary.
The record of the apportionment of the assessments made by the board to the counties, and cities and counties, must be made in a separate book, to be called "record of apportionment of railway assessments.' In such last-described book must be entered the names of the railways assessed by the board, the names of the corporations to which, or the name of the person or association to whom was assessed each railway in the state, the number of miles thereof in each county, or city and county, the total assessment of the franchise, roadway, roadbed, rails, and rolling stock, for purposes of state taxation, and the amount of the apportionment of such total assessment to each county, and city and county, for county, or city and county taxation.
[Duplicate records to be filed with controller.] Before the third Monday in September of each year, the secretary of the state board of equalization must prepare and transmit to the controller of state duplicates of the “record of assessment of railways," and "record of apportionment of railway assessments,” each certified by the chairman and secretary of the board, and to be known, respectively, as “duplicate record of assessment of railways" and “duplicate record of apportionment of railway assessments." In the lastnamed duplicate all necessary appropriate columns must be added, in which the controller must enter the amount of taxes in installments due the state upon the whole assessment, by each corporation, person, or association, and the amount of taxes, in installments, due each county, or city and county, upon the assessment apportioned to each county, or city and county, by each corporation, person, or association.
The two duplicates constitute the warrant for the controller to collect the state and county, and city and county taxes levied upon such property assessed by the board, and the amount of the apportionment of the assessment to each county, and city and county, respectively.
History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 962.
§ 3671. BASIS OF TAXATION FOR COUNTIES. The assessment made by the county assessor, and that of the state board of equalization, as apportioned by the boards of supervisors to each city, town, township, school, road, or other district in their respective counties, or cities and counties, shall be the only basis of taxation for the county, or any subdivision thereof, except in incorporated cities and towns, and may also be taken as such basis in incorporated cities and towns when the proper authorities may so elect. All taxes upon townships, road, school, or other local districts, shall be collected in the same manner as county taxes.
History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 693.
$3678. COUNTY RECORDER MUST FURNISH ASSESSOR ABSTRACT OF MORTGAGES. To assist the assessor in the performance of his duties, the recorder must annually transmit to the assessor, within ten days after the first Monday in March of each year, a complete abstract of all mortgages, deeds of trust, contracts, and other obligations by which any debt is secured, remaining unsatisfied on the records of his office, not barred by the statute of limitation, at twelve o'clock meridian, on the first Monday of March of said year. Such abstract shall be written under appropriate headings, to embrace all information requisite for the assessor, in a book or books to be furnished by the board of supervisors upon the requisition of the assessor.
[Mortgaged lands situated in more than one county.] Should any such list be found to contain any instrument relating to lands situated in more than one county, it shall be the duty of the assessor to transmit to the state board of equalization all information relating thereto on or before June first of said year; and it shall be the duty of the said board to attach an apportionment of valuation of such instrument to be assessed in each county, and the board shall transmit to the assessor of each county mentioned as affected in said instrument, a statement of valuation of assessment to be levied against said instru. ment in each county.
The valuation so set by said board shall be final, and the assessor shall accept said valuation and charge said assessment upon said instrument accordingly. Should the list contain any instrument mortgaging or pledging two or more subdivisions of land, or land assessed in two or more subdivisions, in the same county, township, district, or city, the assessor shall apportion the amount of assessment to be deducted from each subdivision on account of assessment against said instrument. Any assessment on a mortgage, or deed of trust, which has been erroneously taxed to the mortgagee, or party loaning the money, when the same has been paid or satisfied prior to the first Monday in March, shall be valid only as against the real estate from the assessment on which a reduction has been previously made.
When partial payments have been made on a debt secured by mortgage, or deed of trust, the owner is authorized to make the proper deduction, listing only the balance due on the first Monday in March. 1 [Recorder to furnish abstract of property redeemed.] The recorder must, at the time he furnishes the abstract of mortgages to the assessor, furnish said officer with a complete and true statement of all property which has been redeemed under or by virtue of any sale made to the state for delinquent taxes, together with a complete and true statement of all property sold to the state and remaining unredeemed. When necessary, the board of supervisors of each county must provide for the payment of such additional clerical force as may be required to enable the county recorder to comply with this section.
History: Amended March 19, 1907, Stats. and Amdts. 1907, p. 693.
§ 3692. GENERAL POWERS AND DUTIES OF BOARD. 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, not in conflict with the constitution and laws of the state, to govern supervisors when equalizing, and assessors when assessing.
3. To make out, prepare, and enforce the use of all forms in relation to the assessment of property, collection of taxes, and revenue of this state.
4. To hold regular meetings at the state capita[o]l, on the second Monday in each month, and such special meetings as the chairman may direct.