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3672. The Board of Supervisors of each county Supervimust 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. 3673. The Board has power to determine all com- Superviplaints in regard to the assessed value of property, and powered to may, except as prohibited in this Title, correct any assessment. 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., p. 322, Sec. 10; Stats. Ill., p. 342, Sec. 1. This power 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.
3674. No reduction must be made in the valuation No reduc
tion to bo of property, unless the party affected thereby or his mado
unless on 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. 3675. Before the Board grants the application or tion of
Examinamakes any reduction applied for, it must first examine, assessed by
Supervion oath, the person or the agent making the applica
purposes of tion touching the value of the property of such person. tion.
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.
Assessor and Deputy to attend upon hearing of application
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.
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 abstract of all unsatisfied mortgages and trust deeds given to secure the payment of loans and other liens on record in his office.
County Rocorder to attend with
Supervisors to uso information and
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 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 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.
NOTE.-Stats. 1861, p. 419, Sec. 23.
Preserva- 3680. In all cases where the Board either adds to tion of evidence or decreases or alters the valuation of property made taken before the by the Assessor, the Clerk of the Board must note .
down and preserve substantially the evidence upon
assessments to be made, etc.; persons interested.
which such addition, decrease, or alteration was based. And upon the demand of the applicant the Board must 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 Suporvidirect 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- potice 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
3682. The Clerk of the Board must record in a Clork of
Supervisors book to be kept for that purpose all changes, correc- to record tions, and orders made by the Board, and during its interes
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- Clerkes utes of all the acts of the Board touching alterations noss of in the assessment book; that all alterations agreed to or directed to be made have been made and entered
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.
STATE BOARD OF EQUALIZATION.
SECTION 3692. General powers of Board.
3693. To equalize assessments, how.
levied. 3697. Penalty for refusing to obey rules and regulations of
Board. 3698. District Attorney to prosecute Assessor fraudulently
point Assessors, etc.
General powers of Board.
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;
6. At such meeting to equalize the valuation of the Same. property of the several counties in the State, and fix the rate of State taxation;
7. To visit as a Board, or by the individual members thereof, the several counties of the State, for the purpose of inspecting the property and learning the value thereof;
8. To call before it or any member thereof on such visit, any officers of the county, and to require them to produce any public records in their custody;
9. To issue subpænas for the attendance of witnesses, or the production of books before the Board or any member thereof—which subpenas must be signed by a member of the Board and may be served by any person;
10. To appoint a clerk, prescribe and enforce his duties;
11. To report to the Governor annually a statement showing:
First—The acreage of each county in the State that is assessed;
Second–The amount assessed per acre;
Third–The aggregate value of all town and city lots;
Fourth—The aggregate value of all real estate in the State;
Fifth—The kinds of personal property in each county, and the value of each kind;
Sirth—The aggregate value of all personal property in the State;
Seventh-Any information relative to the assessment of property and the collection of revenue;
Eighth—Such further suggestions as it shall deem proper; 12. To keep a record of all its proceedings.
NOTE.-Under the authority of this section the following rules and regulations were adopted by the State Board of Equalization, March 18th, 1872: