149 Iowa 5 | Iowa | 1910
The assessment which the assessor made against the stockyards company was under Code, section 1318, which provides that any personj firm, or corporation owning _ or having in possession or under control in the state with authority to sell the same any personal property
Any officer of a county, city, town, township or district interested or a taxpayer thereof can in like manner, make complaint before said board of review in respect to the assessment of any property in the township, city, or town, and an appeal from the action of the board of review in fixing the amount of the assessment on any property concerning which complaint is made, can be taken by any of such aforementioned officers. Such appeal is in addition to the appeal allowed to the person whose property is assessed and shall be taken in the name of the coiinty, city, town, township or district interested and tried in the same manner, except that the notice of appeal shall be also .served upon the owner of the property concerning which complaint is made 'and affected thereby or person*9 required to return said property for assessment. Upon trial of any appeal from the action of the board of review-fixing the amount of assessment upon any property concerning which complaint is made, the court may increase, decrease or affirm the amount of the assessment appealed from.
It is conceded that, if this statute is constitutional^ it authorizes an increase of the assessment against the taxpayer by a change in the valuation of the property assessed or by assessing him for property not taken into account by the assessor and the board of review; but the point made for appellee on the interpretation of the statute is that it does not authorize a new assessment against stockholders where the assessor and board of review have assessed the property to the corporation itself as a merchant. This point we think is not well taken. The assessment to the stockholders on the value. of their shares of stock is in practical effect an assessment on the corporation. The valuation of the property in either case is on the same basis, and whether the taxes paid by the corporation are levied against it on its own property or as representative of the stockholders from whom the corporation is authorized to collect it is as it seems to us quite immaterial. In either event, the corporation must pay the tax. If as a result of an assessment made on shares of stock the total amount of taxes to be paid by the corporation is greater than that assessed against it directly by the assessor and board of review, then the tax is increased. We are not disposed to give a narrow construction to the language of the statute by which the district court on appeal by public officers is authorized to increase the taxes assessed against a taxpayer. It is in the public-interest that all taxpayers without subterfuge or evasion be compelled to bear the reasonable burdens imposed on their property for the support of the government, and the appeal by citizens to the board of review and from the board of review by public officers to
It can not reasonably be contended that under the statute, the court is limited to an increase in the assessable value of the property which has .been taken into account in the assessment by the assessor and board of review. A complaint before the board of review in respect to the assessment of any property may as well relate to the failure to make an assessment on account of such property as to the making of an assessment at too low a valuation, and it is the action of the board of review with reference to such complaint which the district court may review on appeal by public officers.
We reach the conclusion that the trial court erred in dismissing the appeal from the board of review, and its judgment therefore is reversed.