180 N.W. 65 | S.D. | 1920
Beadle county and numerous owners of property situated in the city of Huron, in said Beadle county, instituted this proceeding, seeking a peremptory' writ of mandamus commanding the defendants, as the tax commission of this state, to order a reassessment of the real property of Huron for the year 1920. It was the claim of plaintiffs that the equalization 'hoard of the city of Huron, when it came to- equalize the assessment of the real property of said city, arbitrarily added large sums to the valuation of the real estate situate in the business section or “fire limits” of said city, while they added very little to the assessed valuation of the remaining real property of said city, thus apportioning the tax burdens as between this and the residence class of real property “upon a different basis and standard and by an arbitrary, unfounded, and unwarranted rule, in violation of the Constitution and laws” of this state, resulting in the assessment of “the property of plaintiffs and others similarly situated at an amount exceeding its actual value, whereas the residence property * * * is assessed at not to exceed 40 per cent, of its value,” and that this arbitrary and unequal assessment was made “knowingly and wilfully * * * for the express purpose of casting a greater burden of taxation upon the owners of real property within said fire limits.”
It appears that, upon ascertaining the total amount. of the assessed valuation of the property of Huron, as returned by the assessor, the school board of said city was of the opinion that such amount was not large enough upon which there could be levied, under constitutional limitations, sufficient taxes to support the educational system of the city during the coming year. Thereupon the said school board urged the board of equalization to add some $1,500,000 to said assessment. This, of course, could only be done under their power as an equalization board. It appears that there was no objection made to an enlarged assessment, but a considerable number of the property owners asked that such increase be brought about by increasing the assessor’s valuations proportionately throughout the city. It was understood by all parties interested that any increase should be placed only upon the real property without structures. Of course, it is beyond dis
“To order the reassessment of real and personal property of any class, in any assessment district, when in the judgment of the commission, such reassessment is advisable or necessary, to the end that any and all classes of property in such assessment district shall be assessed in compliance with law, and for that purpose may require the assessor making the assessment to make such reassessmlent.”
Undoubtedly under the above defendants would have had the authority to have ordered the reassessment of the property of Huron if the)’- believed the assessment invalid, incomplete; or so inequitable and unjust as to make a reassessment “advisable or necessary.” We are of the opinion, however, that it is beyond the power of this court to command defendants to order a reassessment of property in any case where the statute gives them a discretion; furthermore w|e are of the opinion that the ordering of a reassessment is within their discretion unless it be in a case where, under the facts proven, it appears that the purported assessment then standing is void, so that any tax based thereon would be invalid. Being of the opinion that plaintiffs have failed to prove facts establishing the invalidity of - the equalization as made by the city -board, we are not called upon to determine whether we could have commanded the defendants to order a reassessment in case we had found the facts with plaintiffs.
The writ prayed for is denied.