54 Colo. 203 | Colo. | 1913
delivered the opinion of the court r
The main contention on the part of the respective plaintiffs in error is, that the defendant, in making the ten per cent, horizontal reduction, is committing an act which the statutory provisions prescribing his duties do not authorize, and that in so doing he is acting directly contrary to such provisions;
An assessor is a constitutional officer, but his duties are prescribed by statutes, which provide that he shall list and value property in his county for the purpose of táxation. The statutes evidently contemplate that this shall be completed before the first Tuesday in August of each year, as on that date all county assessors are required to; meet at the state capítol for the purpose of comparing their assessments before making affidavit thereto, when, if any assessor is satisfied that the value of any class of property in his county is too high or too low, it is made his duty to correct the same. When such correction is made, if necessary, or if it is found a correction is not required, then the assessment roll is considered completed, for we find the next step required is that when the assessment roll is completed, each assessor, on or before the first day of September in each year, shall make an affidavit thereto before the state auditor, to the effect that in such roll he has assessed all the taxable property in his county at its true value. Immediately thereafter, each assessor is required to make in duplicate an abstract of the assessment in his county, showing the amount, kind and value of the property therein assessed, one copy of which shall forthwith be transmitted to the auditor of state. The state board of equalization is required to convene on the first Monday in October, in each year, for the purpose of examining, adjusting and equalizing the assessments in the several counties, which it does by an examination and comparison of the abstracts furnished by the county assessors. If, from such examination, or from any other source, the board is satisfied that taxable property in any county has been omitted, or property assessed too low, then the board, upon
In its logical order, the next, and final, act of the state board of equalization consists in a compliance with the statute which requires this board, on or before the third Monday of October, in each year, to transmit to the clerk of each county a statement, which, among other things, shall state the rate of tax to be levied in each county for state purposes. This-statute makes it the duty of the assessor of each county, in making up the tax list, to compute and carry out, in the proper column, a state tax at the rate certified by the board. The evident purpose of the statutory provisions so far considered is two-fold: First, to secure a uniform valuation of property in the state upon which to levy a tax for state purposes in compliance with the constitution, which requires that taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax; an$l next, to furnish the state authorities with the total assessed valuation of the taxable property in the state, so they may be advised as to what tax rate is necessary in order to raise sufficient revenue for state purposes.
In 1911 (Session Laws of that year, p. 612 et seq.), the general assembly passed an act entitled “Tax Commission,”' but, so far as advised from the briefs of counsel, no changes were made affecting any question involved in this case, although, the tax commission is now vested with some of the powers formerly possessed and exercised by the state board of equalization. They do not appear to be antagonistic to any of the sections' which we have quoted, or to which we have referred, but are merely additional, or impose upon the commission some of the duties which the state board of equalization was theretofore required to perform; but, as stated, our
We now come to the duties and functions of the assessor and county commissioners of each county, in connection with the assessment and the levy of taxes. The statute makes it the duty of the assessor to submit to the county commissioners of his county, on the first day they meet as a board of equalization, the complete assessment of his county. These officials constitute the county board of equalization for the purpose of equalizing and adjusting assessments among the taxpayers of their respective counties. They are required to hold two meetings each year, one commencing on the first Tuesday in September, and the other on the third Tuesday of the same month. By reference to the time when each assessor is required to transmit the auditor of state an abstract of the assessment in his county, it will be seen that the assessor is required to submit his assessment to the county commissioners of his county at substantially the same time. This board shall require the assessor to supply any omissions in the assessment roll which may come to their notice, but except as an incident of equalization, they have no authority to' make any increase or decrease of the total valuation of the property of the county, as exhibited by the assessment roll furnished them by the assessor.
The fiscal year of each county commences on the first day of January of each year. It is the duty of the board of
According to the averments of the respective complaints-the defendant made the assessment required by law; thereafter met with the assessors of the counties of the state; compared his assessment with the assessments of property in other counties, but did not change his assessment; that he prepared" ah áb'stract of the assessment made by him, and delivered it to-
The statutes bearing on this subject require him to make such changes as the state board of equalization direct, to supply omissions in the assessment roll as may come to the notice of the board of county commissioners of his county, and necessarily perform the same act when directed by the board of supervisors of the city and county of Denver in their capacity as a board of equalization. He may also, on the application of a taxpayer whose property has been twice assessed, or whose property has been assessed which is exempt, or of which the taxpayer was not possessed when assessed, or has been assessed too high, correct such assessment; but these applications must be made ánd hearings thereon concluded before the first day of the meeting of the county board of equalization. He may also supply omissions and correct errors or defects in
The wisdom of these provisions is evident. The assessors meet at the state capítol for the purpose of comparing assessments, so that there may be a uniform valuation of property of the same classes in the state. If such uniformity does not exist, they make the corrections which will bring about this result. The abstracts of assessment are then delivered to-the state auditor. The state board of equalization may order changes if they find the ■ different classes of property in the
The next question to determine, is, whether a court can inhibit the defendant from making the proposed reduction. It is true, as contended by counsel for defendant, that the judicial department of the state has no power by an injunction to control an official in the exercise of his official functions of a governmental and executhe nature — People v. District Court, 29 Colo. 182 — but that is not this case. On the contrary, it clearly appears that defendant is violating the Taw relating to assessments by doing, or proposing to do, an act which the law inhibits him from doing, and with respect to which he has no authority or discretion, whatever. In other words,, he is attempting to undo a completed act. After an assessment has been completed, the assessor may not alter or change it unless he has express statutory authority to do so. Cooley on Taxation, 3rd Ed. 765. In applications for relief by injunction against the acts of public officials, the material question, generally speaking, is, whether they are acting within the scope of their authority, or whether they are transcending that au
It is manifest that an action at law cannot give the plaintiffs adequate relief, or any relief whatever, and that an injunction to restrain the defendant 'is the only remedy which will prevent the wrongful acts of the defendant, and give plaintiffs the relief to which they are entitled, for the obvious reason that it is the duty of the defendant to extend the levy upon the assessment acted upon by the officials authorized to levy such tax, and deliver the tax roll, as thus completed, to the treasurer for collection. This is a duty imposed on the defendant by law with respect to which he has no discretion, and is, therefore, ministerial, and hence, a duty which a court can compel him to perform. — Cooley on Taxation, 3rd Ed., 1359.
Counsel for defendant contend that a statutory remedy is provided, and that, therefore, the actions at bar cannot be maintained. This contention is based on ssection 5636, R. S., which provides that if, in the opinion of the state board of equalization, any county assessor has assessed the property of his county manifestly below its true value, that then the board, upon reasonable notice to the delinquent assessor, may require him to make it conform with the statutes. In our opinion, this section does not apply to an assessor who' is making a horizontal reduction in a completed assessment, but covers a case where the valuations of property assessed, as originally returned and from which the abstract of assessment is compiled, that is lodged with the state auditor, when it appears that such assessment does not, for any of the reasons enumerated in the section, comply with the statute.
It is also urged on behalf of defendant that there is no allegation of facts in either complaint from which it appears that irreparable injury will result to plaintiffs or either of them, by the act of the defendant in reducing the assessed val
The judgments of the district court are reversed and the causes remanded, with directions to- overrule the demurrers, and for such further proceedings as will harmonize with the views expressed in this opinion.
Reversed and Remanded with directions.
Decision en banc.