Bussie v. LongBussie v. Long
J. D. DeBlieux and Frank Simoneaux, Baton Rouge, and Helen S. Kohlman and Helen Riley, New Orleans, for plaintiff-appellee.
J. Barry Mouton, Lafayette, for intervenor Mouton.
LANDRY, Judge.
The Louisiana Tax Commission (Commission) appeals from judgment, rendered in this class action brought by plaintiffs, Victor A. and Gertrude Bussie, ordering the Commission to perform duties allegedly imposed by the Constitution and laws of Louisiana regarding the assessment of property at actual cash value for ad valorem tax purposes and equalization of property taxes, effective beginning with all tax rolls submitted subsequent to January 1, 1975. We affirm with an amendment extending
This case was filed June 27, 1967, against the then members of the Commission praying that the Commission be mandated to: (1) assess all property in the state at actual cash value for ad valorem tax purposes; (2) fix the percentage of actual cash value on which state ad valorem taxes must be collected and paid, and (3) carry out all provisions of law requiring equalization of assessments. Plaintiffs also requested orders restraining the Commission from approving tax rolls which assessed property at less than actual cash value, and further restraining the Commission from engaging in any actions in concert with parish assessors contrary to law regarding the assessment of property and equalization of taxes.
The named plaintiffs sue on behalf of themselves individually, as citizens and property taxpayers of the State of Louisiana, and on behalf of all other persons similarly situated. They alleged that the rights asserted are common to all property taxpayers who are assessed and pay ad valorem taxes. On July 27, 1967, J. Barry Mouton, Lafayette, Louisiana, intervened on behalf of the Commission.
Defendants filed peremptory exceptions based on plaintiffs’ failure to file a sworn itemized list of plaintiffs’ property as required by
Initially the trial court overruled defendants’ exception to the venue but sustained the peremptory exceptions based on failure to exhaust the right of administrative review and failure to attach a sworn itemized list of property to plaintiffs’ petition. On appeal this court affirmed the decision of the trial court. Bussie v. Long, et al., La.App., 236 So.2d 68. However, writs were granted by the Supreme Court which reversed the decision of this court and the trial court and remanded this matter for trial on the merits. Bussie v. Long, et al., 257 La. 623, 243 So.2d 776 (1971).
On August 25, 1971, the League of Women Voters, a nonprofit corporation, intervened on behalf of plaintiffs. Trial below was held December 13, 1972, at which time all exceptions not theretofore passed upon were overruled by the trial court. On March 22, 1973, the trial court rendered judgment: (1) Decreeing the present system of administering the ad valorem tax laws as contained in
The Commission has not reurged any of the exceptions overruled by the lower court at the commencement of trial. Both in the trial court and on this appeal, the Commission contends the entire matter has become moot because of the passage of numerous acts by the 1972 general and special sessions of the legislature, all of which will be subsequently considered in detail. In effect, the Commission maintains there is no longer a statewide ad valorem tax, neither is there a constitutional or statutory requirement for assessment of property at actual cash value. The Commission further argues that the mandamus issued herein was improvident in that its directives are impossible of attainment because of the Commission‘s limited staff and personnel.
The record was lodged in this court on May 22, 1973. Two exceptions of no right of action were filed herein by the Commission on June 15, 1973. The first is based on plaintiff‘s failure to allege and establish that class members were afforded proper notice and opportunity to either join or oppose the action. It is also claimed that plaintiffs have failed to establish adequate class representation as required by our class action statute.
The Commission‘s second exception of no right of action is founded on plaintiffs’ alleged failure to assert a real and actual interest in the subject matter of this litigation or in the judgment prayed for. The Commission notes that plaintiffs allege the rights sought to be enforced are common to all taxpayers in the state who are assessed and pay ad valorem taxes pursuant to the unlawful and discriminatory practices followed by defendants as claimed by plaintiffs. The Commission notes the 1972 repeal of the state wide ad valorem tax which leaves in force and effect only parish and special district property taxes involving individual parishes or taxing districts composed of one or more parishes. Therefore, the Commission urges, plaintiffs no longer have a common interest with taxpayers outside plaintiffs’ parish or such special taxing districts in which plaintiffs own no property.
THE EXCEPTION OF NO RIGHT OF ACTION BASED ON FAILURE TO GIVE NOTICE AND PROVE ADEQUATE CLASS REPRESENTATION
The Louisiana Class Action Statute is contained in
A class action may be instituted when the persons constituting the class are so numerous as to make it impracticable for all of them to join or be joined as parties, and the character of the right sought to be enforced for or against the members of the class is:
(1) Common to all members of the class; or
(2) Secondary, in the sense that the owner of a primary right refuses to enforce it, and a member of the class thereby becomes entitled to enforce the right.
The source of the foregoing statute is
An additional requisite for maintenance of a class action is that the member or members bringing suit shall adequately represent the entire class.
The Commission cites federal authority for the rule that notice is required in all class actions. Conversely, plaintiffs maintain that federal jurisprudence holds notice to be required only in the case of a spurious class action as provided for by
In view of our finding that the exception in question is a dilatory exception of lack of procedural capacity which has been waived because of defendants’ failure to plead same prior to answer, it is unnecessary to resolve the conflict noted.
A peremptory exception of no right of action challenges the alleged interest of plaintiff in the subject matter of the litigation. LeSage v. Union Producing Co., 249 La. 42, 184 So.2d 727; Babineaux v. Pernie-Bailey Drilling Co., 261 La. 1080, 262 So.2d 328. The peremptory exception defeats plaintiff‘s action. It is not waived by failing to plead it prior to answer as is the case in regard to a dilatory exception.
The dilatory exception of lack of procedural capacity puts at issue plaintiff‘s authority to bring suit as the legal representative of another; it does not defeat the action. Such is the nature of this exception in this case. The Commission challenges plaintiffs’ capacity to stand in judgment herein as representatives of a class solely on procedural grounds. The Commission contends that plaintiffs have failed to give proper notice to the remaining class members, and have failed to establish that plaintiffs constitute adequate class representation. Therefore, the Commission urges, plaintiffs lack legal capacity to represent the class in question. The exception does not defeat plaintiffs’ demands; it merely delays prosecution thereof until plaintiffs give the required notice and furnish proof of adequate class representation. The matter addresses itself to procedural defects which could be corrected had the exception been timely presented. The exception is dilatory. Jackson v. Dickens, La.App., 236 So.2d 81.
Our research of Federal authorities discloses instances in which Federal Courts have dismissed class actions upon timely filed exceptions based on alleged lack of notice and inadequate representation. Weeks v. Bareco Oil Co., 7 Cir., 125 F.2d 84; Flaherty v. McDonald, D.C., 178 F. Supp. 544; Molina v. Sovereign Camp W. O.W., D.C.Neb., 6 F.R.D. 385.
We have found only one Federal case in which the court considered a tardily filed exception of this nature. We refer to Clark v. Chase Nat. Bank of City of New York, D.C.N.Y., 45 F.Supp. 820, which held that such an exception filed four years after institution of suit constituted an inordinate delay which operated as a waiver of the objection. We conclude that the Commission‘s exception of lack of procedural capacity to proceed with this class action has been waived by the Commission‘s failure to file same timely.
EXCEPTION OF NO RIGHT OF ACTION BASED ON PLAINTIFFS’ LACK OF INTEREST IN THE SUBJECT MATTER OF THE ACTION
Succinctly stated, the Commission urges that plaintiffs have failed to assert a real and actual interest in the subject matter of this litigation as required by
Plaintiffs concede that Schoeffner, above, and the other cited authorities establish the general rule as stated by the Commission. Plaintiffs assert, however, the jurisprudence is equally well established that said general rule is without application to instances involving the alleged illegal or improper expenditure of public funds or the violation of official duties which will impose a discriminatory tax burden upon or otherwise injuriously affect a taxpayer or his property as held in Borden v. Louisiana State Board of Education, 168 La. 1005, 123 So. 655; Graham v. Jones, 198 La. 507, 3 So.2d 761; Stewart v. Stanley, 199 La. 146, 5 So.2d 531.
The general rule urged by the Commission is stated in 52 Am.Jur.2d, Mandamus, § 388, p. 710, and § 390, pp. 712-713, from which we approvingly quote the following:
As in other civil actions, the person invoking the relief must have a proper interest in, and a proper purpose to be served by, the act sought to be compelled. This interest must be presently existing, and, except in cases in which a party‘s interest as a taxpayer is sufficient, it must be beneficial, real and actual, direct and tangible, and different from and transcending that interest of citizens generally ....
The prevailing view is that where the question is one of public right and the object of the mandamus is to procure the enforcement of a public duty, the relator need not show that he has any legal or special interest in the result or any exclusive right or interest to be protected, but it is sufficient that he is interested as a citizen or taxpayer in having the laws executed and the duty in question enforced. In a proper case, one who is interested as a citizen or taxpayer in having a public duty enforced may institute the proceeding even though he is also personally interested.
The distinction noted in the foregoing rule is well established within our own jurisprudence. Peck v. Tugwell, 199 La. 125, 5 So.2d 524; Ricks v. Close, 201 La. 242, 9 So.2d 534; Carso v. Board of Liquidation of State Debt, 205 La. 368, 17 So.2d 358; Cully v. City of New Orleans, La.App., 173 So.2d 46; Akin v. Caddo Parish Police Jury, La.App., 234 So.2d 203.
Pertinent herein is the following language appearing in Schoeffner v. Dowling, above:
... we think the great weight of authority is decidedly to the effect that, without some peculiar, special, and individual interest, a citizen, though he be a taxpayer, has no standing in court to champion a cause or subject matter which pertains to the whole people in common, nor has an individual citizen a legal standing in court to enforce the performance of a duty which a public officer owes to the public at large, unless it clearly appears that such individual citizen has a special and peculiar interest in the performance of such duty apart from the interest which he has as one of the general public in having the duty performed.
The true doctrine of the cases in which taxpayers have been complainants is that they have the right to resort to judicial authority to restrain their public servants from transcending their lawful powers, or violating their legal duties in any unauthorized mode which will increase the burden of taxation or otherwise injuriously affect the taxpayers or their property.
To the same effect, see Cully v. City of New Orleans, above, which extended the rule by holding that the magnitude of plaintiff‘s right is of no consequence. Cully, above, also held that, notwithstanding plaintiff‘s right might be slight or difficult of measurement, it does not deprive plaintiff of his right of action.
Applying the rule in Schoeffner and Cully, above, we find that plaintiffs have alleged a special and peculiar interest entitling them to prosecute this action to mandamus defendant Commission to perform its lawful duty.
Accordingly, both exceptions of no right of action filed in this court are overruled.
ON THE MERITS
Plaintiffs allege that
It is alleged that the Commission has not discharged the above stated mandatory duties, but instead has historically countenanced an unlawful system of assessment allowing assessors to arbitrarily assess property at amounts having no real or consistent relationship to actual cash value. The Commission‘s system allegedly results in unequal payment of taxes as between taxpayers in the state, between taxpayers in the same parish, between taxpayers in different parishes, and between taxpayers in special taxing districts comprised of two or more parishes or parts of parishes or portions of a single parish. Plaintiffs also allege the system in effect requires their payment of taxes on a higher percentage of actual cash value than other owners of similar properties in other parishes.
The Commission concedes the law required its exercise of the functions outlined by plaintiffs at the time this action was instituted. The Commission contends, however, that by subsequent constitutional and statutory amendments enacted and approved in 1972, there is no longer a state wide ad valorem tax, neither is there a requirement for assessment at actual cash value. Therefore, so long as properties are assessed and taxed equally within each present taxing district, which consist of parishes only, a taxpayer has no ground for complaint based on alleged discrimination or unequal payment of taxes.
Section 1. Vesting of power; restrictions; assessments and valuations. The power of taxation shall be vested in the Legislature; shall never be surrendered, suspended or contracted away; and all taxes shall be uniform upon the same class of subjects throughout the territorial limits of the authority levying the tax, and shall be levied and collected for public purposes only. No property shall be assessed for more than its actual cash value, ascertained as directed by law, and all tax-payers shall have the right of testing the correctness of their assessments before the courts at the domicile of the assessing authority, or as may be directed by law. The valuation and classification fixed for State purposes shall be the valuation and classification for local purposes; but the taxing authorities of the local subdivison may adopt a different percentage of such valuation for purposes of local taxation.
Prior to 1972,
Express provision is made for the assessment of special classes of property such as credits, open accounts, mortgaged properties, bank stock, tung trees, oil refineries, electric cooperatives and certain types of plants and factories.
Assessments must be completed by local assessors, Parish of Orleans excepted, on
Upon submission of his rolls to the local governing authority, the assessor is required to give public notice thereof, following which the authority acts as a board of review for twenty days. During this interval, any property owner may protest and seek amendment of his assessment.
Equalization of taxes throughout the state was required of the Commission by
Review of assessments by the Commission is provided for by
The right of a taxpayer to review of his assessment by the Commission is provided in
Before the passage of Act 15 of the Extra Session of 1972,
Plaintiffs acknowledge that the above mentioned constitutional and statutory amendments adopted and approved in 1972, have effectively repealed the state wide ad valorem tax theretofore levied, and that no such tax presently exists. Plaintiffs contend, however, and the trial court so held, that notwithstanding said amendments, there still exists legislative requirement for the assessment of property at actual cash value for ad valorem tax purposes as regards parishes and special taxing districts composed of two or more parishes or parts of parishes, or combinations thereof. Plaintiffs also contend, and the trial court so held, that the present system of assessment results in discrimination against owners of similar classes of property within individual parishes. Plaintiffs further contended successfully below that
The Commission concedes
According to the Commission, neither
The Commission concedes that present statutes require it to fix values for tax purposes, but contends there is no longer a requirement to assess property at actual cash value. The Commission argues that so long as equality of taxation is guaranteed within each taxing district, it is immaterial what other separate and independent taxing districts may do. The Commission suggests such a result is necessary considering that the financial needs of each parish and taxing district will vary, and each must be free to levy sufficient taxes to insure the efficient and orderly operation and conduct of its governmental functions.
The Commission‘s next contention is that the only remaining statute which could conceivably support the position taken by plaintiffs and upheld by the trial court is
The Commission insists that
The Commission further urges that if property is required to be assessed at actual cash value, the law itself defines the term simply as that value at which property is assessed for tax purposes. In this regard, the Commission relies upon
Alternatively, the Commission contends that if the decree of the trial court is affirmed, its effect should be limited to those parishes situated within multi-parish taxing units.
Finally, the Commission argues that mandamus is improper in this instance because the Commission‘s limited staff, personnel and budget makes compliance therewith absolutely impossible.
The trial court correctly held that
It is settled that a taxpayer is entitled to have his property taxed at that percentage of value applicable to others equally and similarly situated, even though statutory law may provide otherwise. The rule is based on the principle that if both the standard of true value and the uniformity and equality required by law cannot be achieved, equality and uniformity is preferred under the law. Sioux City Bridge Co. v. Dakota County, Neb., 260 U.S. 441, 43 S.Ct. 190, 67 L.Ed. 340, 28 A.L.R. 979.
The equal protection clause of the
Although states have wide discretion in the area of taxation, such discretion may not be exercised so as to arbitrarily deprive taxpayers of constitutional rights. While the
A state may establish reasonable classifications for the taxing of property at different rates. However, if state law requires that all property be taxed at a uniform rate and has enacted laws to insure such result, any substantial disparity or difference in taxes arising from failure of
Granted Louisiana no longer has a state wide ad valorem tax. Nevertheless, our laws still require that the Commission shall assess property for local tax purposes, and also stipulates in numerous instances, that assessment shall be for actual cash value or a specified percentage thereof depending upon the character and class of property involved.
The following are further examples of statutory requirements still providing for assessment at actual cash value or the hereinafter designated percentages thereof: Lands dedicated to the growing of tung trees—10%,
The provision for review by the Commission authorized in
Review of assessments in Orleans Parish is provided by
There can be no question but that the Commission is still charged with the obligation of assessing property for taxation for local tax purposes, repeal of the statewide ad valorem tax to the contrary notwithstanding. The remaining statutes repeatedly state that valuations for tax purposes shall be fixed by the Commission. Neither is there any doubt concerning the duty of the Commission to supervise and direct the assessments required to be submitted to the Commission by the assessors for each parish. The Commission is still charged with prescribing the forms upon which assessors shall make their lists and rolls, as well as forms on which abstracts are to be furnished the Commission for review and ultimate fixing of actual cash value. Although local authorities may levy
The record discloses that, whereas, the Commission has made limited efforts to achieve equality and uniformity as between parishes with respect to the assessment of properties in similar categories, no effort whatsoever has been made by the Commission to assess all property at actual cash value. The Commission‘s Chairman, Gordon Johnson, freely so acknowledged as did Commission member, G. Dupre Litton.
In 1968, the Commission issued to each assessor a two volume manual prepared at the Commission‘s expense by a firm of expert appraisers. The work purported to contain detailed information and procedure for the appraisal and evaluation of property. The Commission forwarded a copy thereof to each assessor without instructions. It is conceded that very little, if any, effort has been made by assessors to utilize the work in complying with the task of assessing property.
The Commission concedes that, as a general rule, each individual assessor compiles his rolls by establishing his own estimate of cash value, and arbitrarily takes and enters a percentage of such figure upon his rolls as the actual cash value of the property for tax purposes. The Commission is aware that the various assessors used diverse methods of establishing a basic actual cash value from which their respective percentages are taken. The Commission does not check to determine whether assessments of real property represent actual cash value unless a taxpayer protests his assessment. Absent protest, the Commission accepts the actual cash value figures submitted by the assessor because it lacks the staff, personnel and funds to individually check the myriad of assessments throughout the state. The Commission does review and check each assessment of personal property. The Commission acknowledges that by custom and practice, properties are divided into approximately 57 classes for assessment purposes. It is also the custom, according to the Commission, that each assessor adopts his own percentage of value for each class of property, and utilizes that figure as actual cash value for tax purposes. It is readily conceded the percentage varies from parish to parish and even within some parishes.
Commission member Litton explained that, as a general rule, movables and merchandise are assessed at the cost price thereof. He acknowledged that using cost as a basis, it is customary for the assessor of each parish to arbitrarily determine what percentage thereof he shall enter as the actual cash value thereof. He further noted that percentages employed by assessors in regard to movables vary from 25% to 60%. Mr. Dupre also noted that, as a rule, assessments of improved property, particularly residences, are generally fixed upon the basis of sale price, the assessment being based on the latest transfer. This results in gross inequality in that a recent purchaser is generally assessed more than the owner of an equally valuable residence which has not changed ownership for many years and is still assessed on the basis of its last sale price. Mr. Litton further noted there are a number of special taxing districts in the state, primarily levee districts, comprised of multiple parishes. He particularly noted the Ponchartrain Levee District comprising, among others, Jefferson and Ascension Parishes. A four mill tax is levied district wide in this taxing unit. In Jefferson Parish, however, the percentage of valuation assessed on properties is considerably less than percentages assessed on identical classes of properties in other parishes in the district, particularly Ascension Parish. As a result,
Mr. Eldridge J. Hance, Assessor, Allen Parish, testified he uses 10% of actual value, which he understands to be market value, in the assessment of real property, and 25% of the cost or inventory value of machinery and merchandise.
The assessor of Lafayette Parish, L. Ellis Dupleix, Jr., employs a system of assessing acreage of various classes at values which have been in effect for approximately 50 years. He does not consider purchase price at all in making acreage assessments. Unimproved subdivision properties he assesses according to lot sizes, a unit price of $80.00, $100.00, or some other figure, per lot being assessed dependent upon the class of subdivision. Mr. Dupleix noted that Lafayette Parish is in a multiple parish water district known as the Teche-Vermillion Waterworks District.
N. F. Pecquet, Jr., Assessor, West Baton Rouge Parish, testified in essence that he has divided his parish into eight districts or areas for assessing acreage. After determining what he deems actual cash value by employing recent sales of similar properties, he uses 10% of the figure attained as the assessed value. He assesses buildings and residences on a cost basis, considering size and type of construction. Upon arriving at a cost figure, he assesses the structure at 17% thereof. With regard to movables, he uses a figure of 25% of cost. Mr. Pecquet noted that his parish is in the Atchafalaya Basin Levee District, a multiparish taxing authority. Of particular importance is Mr. Pecquet‘s testimony that, utilizing a staff of three full time employees, he recently re-evaluated his entire parish without employing additional help. He further testified that he could re-evaluate his entire parish if compelled to do so.
Charles R. Hennington, Assessor of Caddo Parish, plaintiff‘s home parish, has divided his parish into five basic areas for assessment purposes. He employs a staff of appraisers who work on a schedule such that each piece of property is re-evaluated at least once every five years. He considers actual cash value to mean market value less 7½% depreciation per year for 10 years in advance. This is what you would term 25%. In other words, he fixes what he considers market value and uses 25% of that figure in making his assessments. He concedes that this system does not provide absolute equality which is impossible in his opinion. Mr. Hennington noted that Caddo Parish is in a multi-parish taxing district consisting of about nine parishes, also including Bossier, Red River and Avoyelles Parishes, among others. He conceded that the ratio of assessment to actual value in Caddo Parish is among the highest in the entire state.
The record contains an analysis of the tax problem made by the Public Affairs Research Council entitled Property Tax Inequities, Number 176, dated October, 1971, which examined the assessments of fifteen parishes. The report discloses patent inequities between assessments of similar properties in the parishes concerned, and also inequities in the assessment of property within each of the respective parishes as well. We note, however, that although there is a total lack of uniformity of standards employed in the various parishes, it does appear that most assessors at least strive for some uniformity within their individual parishes.
The record shows that in numerous multi-parish districts throughout the state, taxes are assessed and collected from owners of identical classes of property at different and discriminatory rates. This inequitable condition results from custom or tradition varying from parish to parish according to each assessor‘s reaction and response to local conditions. In Caddo Parish, plaintiffs pay a higher tax to the Red River Waterway District than do the owners of the
An analysis of the assessment records of fifteen parishes was made by the Public Affairs Research Council and Gulf South Research Institute. A copy thereof appears in evidence. It discloses glaring inequities between similar classes of properties in the parishes involved. It also shows inequities between assessments of similar classes within each of the parishes analyzed. For example, a residence in Jefferson Parish sold for $12,500.00, and was assessed for $2,100.00, while another home in the same parish sold for $12,300.00, and was assessed for $400.00. In Lafayette Parish, a home sold for $8,000.00, and was assessed for $2,200.00, whereas, another which sold for $47,000.00 was also assessed for $2,200.00. The report further shows that in Calcasieu Parish, improved urban (residential) property is assessed at an average ratio of 15.2 per cent of cash value while unimproved lots are assessed at 3.1 per cent. The report also notes that in the parishes examined, the average assessment ratio to actual cash value of the three lowest average parishes is 5.7, 7.0 and 7.5 per cent for Allen, Lafayette and Jefferson Parishes, respectively. The parishes having the highest ratios are Caddo, Bossier and Avoyelles, with averages of 24.5, 19.4 and 18.3 per cent, respectively. It is clear beyond doubt that the present system of assessment for ad valorem tax purposes produces gross, arbitrary, inequitable and discriminatory results intolerable under the due process and equal protection clauses of the
The numerous statutory provisions hereinabove cited and discussed vest sole responsibility upon the Commission to assess property at its actual cash value for ad valorem tax purposes. The Commission is still charged with the duty of furnishing forms to local assessors, receiving abstracts from which actual cash value is to be fixed by the Commission, fixing actual cash value of all property assessed in the state as a basis for local levy of taxes, and receiving and acting upon protests by taxpayers who complain of the actions of a local assessor or parish board of review. We find no basis for the Commission‘s contention that it lacks authority to supervise local assessors and fix values for ad valorem tax purposes.
We find no merit in the Commission‘s argument to the effect that actual cash value means the value at which property is assessed by local assessors, pursuant to
On numerous occasions, the Supreme Court has held actual cash value, as the term is used in tax statutes, to mean that price at which property, real or personal, would sell for cash in the ordinary course of business, free of encumbrances otherwise than by forced sale. Peavy-Wilson Lumber Co. v. Jackson, 161 La. 669, 109 So. 351; Lyon Lumber Co. v. Louisiana Tax Commission, 158 La. 990, 105 So. 39; Industrial Lumber Co. v. Oden, 147 La. 751, 85 So. 901; Soniat v. Board of State Affairs, 146 La. 450, 83 So. 760. It appears that these authorities followed the statutory definition of actual cash value formerly contained in Act 170 of 1898, Section 91. It is equally clear said former definition has been changed by present
It is well settled constitutional law that a statute should be held constitutional if at all possible, and that courts should strive to find a meaning that will render a law valid rather than invalid. Branton v. Parker, La.App., 233 So.2d 278.
We note that
The Commission‘s contention it lacks staff, personnel and funds to accomplish the gigantic task of re-evaluation and re-assessment of the entire state is without merit. We initially note the Commission‘s frank admission it has never attempted to achieve uniformity and equalization because it considered the undertaking hopeless and impossible.
We do not view the Commission‘s obligation as either hopeless or impossible. It is true the Commission must actually fix cash value for tax purposes. The statutes make it clear, however, that the obligation of the Commission is principally supervisory in nature. The actual investigation required for making the initial listings and estimates of cash value rests upon local assessors and their staffs. The Commission merely reviews the reports and abstracts of assessments furnished the Commission by local assessors. The statutes also authorize the Commission to instruct and advise assessors and their staffs with respect to standards and norms of assessment procedure and practice which will insure uniformity and equality.
The record convinces us that if so ordered and directed by the Commission, local assessors could, within a reasonabe time, accomplish the task of re-evaluation required to meet constitutional requirements.
Mr. Pecquet, Assessor of West Baton Rouge Parish, acknowledged that the work could be done in his parish with his present staff and personnel. Mr. Hennington, Assessor of Caddo Parish, testified in essence that he was able with his present staff to re-evaluate all property within a five year cycle.
We reject the Commission‘s argument that mandamus should not issue herein because it lacks the funds to carry out such a directive. The Commission alleges it cannot comply with such a directive unless the legislature increases its appropriation of funds to permit employment of the extra personnel required by such program, and while the Court may order the Commission to comply with certain laws, the Court cannot require the legislature to appropriate funds therefor.
Our answer to this argument is twofold. First, we do not purport herein to order the legislature to do anything whatsoever. Secondly, our faith in the integrity of the legislature impels the belief that the legislature will perform its duty, as a member of our tri-partite system of government of
We find that the scope of the undertaking ordered herein requires an extension of the time allotted the Commission in which to comply. We will, therefore, extend the period of compliance to commence with all tax rolls submitted by local assessors after January 1, 1976.
It is ordered, adjudged and decreed that the judgment of the trial court be and the same is hereby amended to make its decrees and mandates effective as to all tax rolls submitted by local assessors subsequent to January 1, 1976, and except as thus amended, the decision is affirmed. All costs of these proceedings assessable against the Commission by law shall be paid by the Commission; all other costs to be paid by plaintiffs.
Amended and affirmed.