119 Iowa 359 | Iowa | 1903
The authority of the auditor to assess and list for taxation omitted property is given by section 2, chapter 47, Acts 28th General Assembly, which reads as follows: “The auditor may correct any error in the assessment or tax list, and may assess and list for taxation any omitted property; but before assessing and listing for tax
In Parker v. Van Steenburg, 68 Iowa, 174, which, it is insisted, supports strongly the appellant’s contention, the facts were these: A change was made in the boundary line between two townships whereby the land involved was transferred from the township where it had formerly been to another. In preparing the assessor’s books thereafter, the auditor entered the land in the book prepared for the former township. It was not assessed by the assessor for that township, but he noted the fact in his book that it had been transferred. Nor was it assessed by the assessor of the township
It is said: “If real estate subject to taxation has been omitted from the assessment by the assessor, the county auditor generally has the .means of determining that fact. He is the custodian of the books for the transfer of real estate, one of which [the book of plats] contains the description of each tract of real estate in the county; and it can be determined by a comparison of the assessment with his book whether any tract of real property has been omitted from the assessment. He is also required to prepare the tax book in which the taxes are collected by the treasurer, and in doing this any omissions of real estate from the assessment will almost necessarily come to his attention. As he is the custodian of the records from which it may be determined whether any omissions have occurred, and is in a position to determine that quéstion, it is appropriate that he should be clothed with the power to correct such omissions when they are discovered.” We
We now look to the contemporaneous legislation relating to the same subject. By section 752 of the Revision of 1860, it was made the duty of the county treasurer to “assess any real property subject to taxation, which may have been omitted by the assessors or the county clerk,” but no limitation as to the time when this might be done was therein fixed. Section 851 of the Code of 1873 imposed the same duty upon the treasurer, but provided “that such assessment shall be made within two years after the
By an examination of section 1374 of the Code in the light of previous legislation on the same subject, we find
If the construction of chapter'47, Acts 28th General Assembly, contended for by the appellant is right, section 1374 only gave the treasurer power which the auditor
But if it were held that the auditor’s power under chapter 47 should not be limited to the current list, we are of the opinion that it would necessarily be limited by section 1374, because 'there the legislative intent to fix a definite period within which investigation could be made is expressed in so many words, and there are many reasons which might be suggested showing the wisdom of such a limitation. All personal property is of easy transformation. The amount of a person’s moneys and credits may vary materially each year, notwithstanding the fact that the record evidence may not show such change. Death intervenes and removes the means of proving just and legal
The judgment of the district court is therefore AEEIRMED.