137 Minn. 20 | Minn. | 1917
OertiorcM'i to review the action of the Minnesota Tax Commission in fixing the values for taxation purposes for the year 1916 of certain iron mines, including unmined ore and ore in stock piles, situated within the limits of the city of Ely, St. Louis county. The original assessment was made by the city assessor, approved by the city board of review, the county auditor and the county board of equalization. The owners of the property assessed applied to the state tax commission for a reduction of the assessments. After a hearing the commission filed its order materially reducing the assessed valuations fixed by the local assess- or. The city of Ely then brought the case to this court by writ of certiora/ri.
The state contends first that the city of Ely has no right to have the order of the tax commission reviewed on certiorari, because the order will not result in special and immediate injury to it. It is argued that, when a city has voted the amount of its taxes for the year, it is not concerned with what proportion thereof shall be paid by any individual or corporate property owner, and hence not with the valuation put upon any particular property. Belator points out that the petition alleged
Belator’s contentions.may be thus stated: (1) The tax commission had no jurisdiction to make the order reducing the valuations as fixed by the city assessor. (2) The evidence received at the hearings before the commission was insufficient to warrant the reduction. (3) The commission erred in refusing to order witnesses for the mine owners to produce certain records and give evidence as to the actual cost of mining. We dispose of these contentions in the order as stated.
Order affirmed.