169 P. 935 | Idaho | 1917
This is an original proceeding in this court to obtain a writ of review directed to the state board of equalization, commanding it to certify to this court the proceedings of the state board of equalization for the year 1916 in regard to the assessment of the property of the Washington Water Power Company in Kootenai county. An alternative writ was. issued. The state board of equalization appeared and moved to quash the writ upon the grounds that “neither the said writ nor petition upon which it is based state facts sufficient to entitle the plaintiff to the relief demanded or any relief whatever as against the alleged grievances in said writ and petition averred.” Several of the counties of the state were, also made parties to the proceeding, and Latah county appeared and filed a demurrer to the petition.
It is further alleged, however, that thereafter the state board of equalization in apportioning the amount of taxes to the various counties in which the Washington Water Power Company had an interest, erroneously, wrongfully and without jurisdiction proceeded to apportion to Kootenai county, as its valuation of said company’s plant and transmission lines upon which it was entitled to collect taxes from said company, the sum of $836,786, and that said board equally exceeded its jurisdiction in apportioning the valuation of the Washington Water Power Company’s plant and property, situated in Kootenai county, to the other counties wherein a portion of said property was situated, and thereby apportioned to other counties the sum of $632,605 assessed valuation of said company’s plant located in Kootenai county. The petition prays that upon review “this honorable court correct said apportionment so as to apportion to Kootenai county the sum of $1,469,371 as its share of the assessment upon said Washington Water Power Company, to which it is entitled to collect taxes thereon.’’
In Northwest Light & Water Co. v. Alexander, 29 Ida. 557, 160 Pac. 1106, it is said: “The state board of equalization is a constitutional board, clothed by statutory authority with q-nasi-judieial powers in regard to the assessment of certain classes and kinds of property.”
In Orr v. State Board of Equalization, 3 Ida. (Hasb.) 190, 28 Pac. 416, it is stated in effect that the state board of equalization is entirely a creature of law, and that it has no power or authority except that which is given it by law.
Sess. Laws 1913, c. 58, see. 92, as amended Sess. Laws 1915, e. 18, p. 70, reads, in part, as follows: “The said board [state board of equalization] shall at such meeting ascertain and determine the full cash value of the electric current transmission lines in each county separately, and shall determine the total value, the number of miles and value per mile of each electric current transmission line in each county into or through which said line extends, and the value, number of miles and value per mile of such line in any incorporated city, town, village, school district or other taxing district into or through which the said line extends. The value per mile of electric current transmission lines is to be determined by dividing the total value of such line within each county by the number of miles of such line within said county, and all operating property of such electric current transmission lines shall be assessed as of and apportioned to the county in which the same is situated as a part of the transmission line in said county.....”
It is plain that the state board of equalization should determine the assessed valuation of electric current transmission lines and operating properties by counties, instead of by the state as a whole, and that each county should collect
Sess. Laws 1913, c. 58, sec. 96, p. 202, is as follows: “On or before the first Monday of September in each year the state auditor, as secretary of the state board of equalization, must prepare and transmit certified statements of the assessment of property by the said board to the county auditors of the several counties of this state, in accordance with the provisions of this act.”
The duty of the state auditor to make the certificate is thus prescribed by the statute, and his statutory duty could not be altered by any order to the contrary which the state board of equalization might make. The state auditor could be compelled to perform his statutory duty by writ of mandate.
The writ of review is not a proper remedy, and the motion to quash will be granted. The petition is denied, with costs to defendants.