178 Iowa 956 | Iowa | 1916
“The board of supervisors met at 8:30 A. M., all members present. The work of adjusting assessments of the several districts of the county was taken' up, and the following changes in valuation ordered: New Hampton, corporation, merchandise increased 50%; Ionia, corporation, merchandise increased 25%; Bassett, corporation, increased 50%; Alta Vista, corporation, merchandise increased 25%.”
The demurrer-was on substantially the following grounds: That the statutes of Iowa authorize the defendants to do the acts and things of which plaintiffs complain, and that defendants were acting within their proper and lawful authority, and had jurisdiction of the matters complained of. The question raised by the assignments of error is whether the defendant county board of review had authority to raise the merchandise assessments in question. As said, appellee’s contention is that the statutes of the state authorize the board of supervisors, sitting as a board of equalization, to make an adjustment and equalize the valuation of merchandise as a class among the several assessment districts. It is contended by appellants, and they cite authorities to sustain their propositions, that the county board is a statutory tribunal, having only the powers expressly conferred by statute; that the board cannot increase or diminish .the valuation of any particular class of property except where it is authorized by
‘ ‘ The board of supervisors shall constitute a county board of review, and shall adjust the assessments of the several townships, cities and towns of their county . . . and add to or deduct from the assessed value of the property substantially as the state board adjusts assessments of the several counties of the state.”
Section 1377, Code, requires each county auditor to make out and transmit to the auditor of state an abstract of the real and personal property in his county, in which he shall set forth, among other things, the aggregate actual and taxable values of personal property, the number and value of all animals as the same are returned by the assessor, showing the aggregate actual and taxable values and number of each kind or class, and such other facts as may be required; and then Code Section 1379 provides:
“It (the state board of review) shall adjust the valuation of property of the several counties, adding to or deducting from the valuation of each kind or class of property such percentage in each case as will bring the same to its taxable value, ’ ’ etc.
It is contended by appellants that it is not 'the duty of the county board to equalize as to individuals, but they concede that the law seems to authorize the county board to interfere by an adjustment by classes to the extent indicated by Code Section 1377, before set out. The statute provides that all property shall be valued at its actual value for the purposes of assessment. If is, of course, the duty of the officer making the assessment to fix the actual values of the different property which is listed for assessment. But the asses
Some other questions are argued, but the points suggested