This is an application, original in this court, for a writ of certiorari to command the county board of equalization of Salt Lake County to return to the supreme court all the proceedings concerning a certain resolution of the board whereby the assessment of certain property in- Salt Lake City for the year 1898 was increased. The writ was issued, and upon a return being filed, the plaintiff demurred generally thereto. It is admitted by the pleadings, and because of the demurrer, that at the time when the resolution in question was adopted, the defendants were sitting as the county board of equalization, and that the
• Section 3 of the same article, so far as material here, reads: ‘ ‘ The legislature shall provide by law a uniform and equal rate of assessment and taxation on all property in the State, according to its value in money, and shall prescribe by general law such regulations as shall secure a just valuation for taxation of all property; so that every
Commenting on these provisions of the constitution, this court in State v. Thomas, 16 Utah, 86, observed: “The manifest intention is that all taxable property shall bear its just proportion of the burdens of taxation. These two sections of the constitution harmonize with each other; and, by reading and considering them together, it becomes clear that all taxable property within this State must be assessed and taxed on a valuation fixed at its actual cash value, or as near such value as is reasonably practicable. ”
Doubtless, to guard against unjust valuations, which might result from whatever cause, and 'to secure greater uniformity and equality in taxation, there was made, in Section 11 of the same article, provision for equalization and adjustment of values as follows: “Until otherwise provided by law, there shall be a State Board of Equalization, consisting of the Governor, State Auditor, State Treasurer, Secretary of State, and Attorney General; also, in each county of this State, a County Board of Equalization, consisting of the Board of County Commissioners of said county. The duty of the State Board of Equalization shall be to adjust and equalize the valuation of the real and personal property among the several counties of the State. The duty of the County Board of Equalization shall be to adjust and eqiralize the valuation of the real and personal property within their respective counties. Each board shall also perform such other duties as may be prescribed by law.”
Under this section, a State and County Board of Equalization were created, and upon each was imposed the duty of equalizing and adjusting valuations of property for taxation. The State Board is to equalize and adjust valuations between the several counties, and the County
So in State v. Thomas, supra, it was said, “The action of that Board is not restricted to the total valuation made by the assessor. Evidently, its duty is to adjust and equalize the valuation of the property within its • county. Its action is, therefore, confined within the limits of the county; but, within such limits, it has power to raise or lower the individual assessments, so as to make the valuation uniform and equal, and so that the burden of taxation may be apportioned equitably among the tax payers in proportion to the value of their property. Its action may
As will be observed, none of the constitutional provisions referred to require a County Board, sitting as a Board of Equalization, before it proceeds to raise or lower the valuation of an entire class of property in a district or locality, to give notice to each or any owner of Such property.
Counsel for the relator, however, insist that such notice is provided for in Sec. 2575, B. S., and that in this case, the Board acted in violation of that section, which reads as follows : “The Board has power, after giving notice in such manner as it may by rule prescribe, to increase or lower any assessment contained in the assessment book, so as to equalize the assessment of the property contained therein and make the assessment conform to the true value of such property in money.”
The notice required under this section doubtless applies to cases where individual assessments are affected, and not to those where the property of an entire. district or locality is involved. For the Board to give notice to each individual the valuation on whose property will be affected by the raising or lowering of the assessment on all of a certain class of property in a district, would be impracticable. To say nothing of the expense of giving such notice, the delay which would be occasioned by hearing each individual in a large district and the evidence he might choose to present would render the exercise of the most important functions of the Board impossible. This becomes manifest by a perusal of Sec. 2574, R. S. 1898,
“ These Boards act judicially in equalizing, and their decision is conclusive. They are commonly composed of popular representatives, and they act upon their own judgment of what is equal and just. They are not bound to give notice to tax payers before raising the assessment of a district, except as the statute may provide for it. In raising or reducing the assessment of a district, it is sufficient for.the Board to designate a percentage of increase or reduction. A failure of the Board to sit from day to day as directed by the statute will not invalidate the taxes if, in fact, full opportunity to be heard and make objections was given to all.” Cooley on Taxation, 422.
So in Suydam v. Merrick Co., 19 Neb., 155, Mr. Justice Cobb, speaking for the court, said: “When complaint is made that a certain individual is assessed too low, then it is a condition precedent to action thereon by the
The objection that the action of the Board in this case deprives the relator of his property without due process of law in violation of Sec. 7, Art. 1, of the Constitution is not tenable. So far as appears from the record, the assessment had been made by the assessor in the
We are of the opinion that the County Board of Equalization had jurisdiction to adopt the resolution in question and thereby raise the assessment, as therein specified. The relief prayed for by the relator must be denied, with costs.
It is so ordered.