119 Iowa 69 | Iowa | 1903
Several questions are made upon the face of the record and presented in-argument. We think the determination of one of such questions must result in
It seems clear that under Code, section 1385, the county auditor was authorized to correct only errors of commission appearing in the assessment or tax list, and to which his attention might be called in any way. It is equally clear that by the act of the 28th General Assembly there was added to the powers of the auditor the right to correct errors of omission as well as of commission.
Taking into consideration the evident purpose of the legislature, and especially in view of such time limit upon the right of the treasurer to act, it is not conceivable that there was any idea that the auditor, by chapter 47, etc., above cited, was clothed with the power to act along identical lines with the treasurer, and this without any limitation whatever as to time. We conclude that, save as to a current year, the duty of assessing and listing omitted property for taxation rests with the county treasurer, and that under the statute the county auditor has no authority to act in such cases. In our reading of the cases of Parker v. Van Steenburg, 68 Iowa, 174; Ridley v. Doughty 85 Iowa, 418, or Robb v. Robinson, 66 Iowa, 500, cited and relied upon by appellant, we find nothing that conflicts
Having reached the conclusion that thére is no power given to the county auditor to act in a case presenting facts such as appear in the record before us, we have no need to consider the other questions made in the case.—
Affirmed.