103 Neb. 469 | Neb. | 1919
Lead Opinion
The assessor valued certain real estate of the appellants for taxation at $110,000. Upon complaint filed with the board of equalization, it was raised to $175,000. The appellants appealed to the district court, where the action of the board of equalization was affirmed, and an appeal is taken to this court.
The assessment was in 1915, and the statute (Rev. St. 1913, sec. 6437) provides that the board of equalization, “At its meeting in 1912 and every second year thereafter (shall) equalize the valuation of real property of the county by raising the valuation of such tracts and
The complaint filed with the board of equalization was simply that the property “is assessed too low,” and, as it was in an odd year, such assessment could only be raised when there was an “apparent gross injustice” in undervaluation. It is contended that this complaint was insufficient as it did not specify any gross undervaluation. This is the only question presented. Dixon County v. Halstead, 23 Neb. 697, and Woods v. Lincoln Gas & Electric Light Co., 74 Neb. 526, are principally relied upon. The statutes in regard to the powers and duties of the county boards of equalization have been frequently re-enacted, and in some respects radically changed, 'during the history of the state. The above cited Dixon County case was decided under section 70, ch. 77, Comp. St. 1887, which provides: “On the application of any person considering himself aggrieved, or who shall complain that the property of another is assessed too low, they shall review the assessment and correct the same as shall appear to be just. No complaint that another is assessed too low shall be acted upon until the person so assessed, or his agent, shall be notified of such complaint,'if a resident of the county.” Our present statute does not require that any complaint shall be made. The board of equalization can act upon its own motion. The assessment of property at $110,000, when it should be assessed at $175,00, is an “apparent gross injustice” in undervaluation, and the board of equalization was justified in changing the valuation, no matter in what way its attention was
The judgment of the district court is
Affirmed.
Rehearing
The following opinion on motion for rehearing was filed June 28, 1919. Rehearing denied.
The “case stated” says that the only question presented to this court is whether there was a sufficient complaint before the county board. Our former opinion says that this was the only question presented, and the opinion must not be considered as authority upon any other question. In the brief upon the motion for rehearing, it is conceded that the present statute “authorizing the board of equalization to increase, valuation on account of an apparent gross injustice in undervaluation does not require a complaint,” which concedes, as stated in our opinion, that the county board of equalization has jurisdiction without regard to the complaint. The district court so held, and we affirmed the decision.
Rehearing denied.