eral counties in proportion to the value of such property in each county. ['96, pp. 439-40*. State board to assess property of railroads, etc., operating in more than one county, 2513. Assessor to assess such property where operated in one county, 22 2513, 2514, 2536. Organization and power of state board, Con. art. 13, sec. 11; ?? 2583- 2561. Id. Entry of assessments. County board cannot change. The state board of equalization shall, before the first Monday of July, transmit by mail to the county auditor of each county to which such apportionment has been made, a statement showing the property assessed and the assessed value of the same, as fixed and apportioned to the county. The county auditor must enter the statement on the assessment roll or book of the county and enter the amount of the assessment apportioned to the county in the column of the assessment book or roll as aforesaid, which shows the total value of all property for taxation, of the county. No board of county commissioners or county board of equalization has power to change any assessment fixed by the state board of equalization. ['96, p. 440*. 2562. Id. Apportionment among cities, towns, etc. On the second Monday in August the board of county commissioners must make and cause to be entered in the proper record book, an order stating and declaring the property assessed by the state board of equalization within the county; and the assessed value of such property in each city, town, school, and road district or lesser taxing district in the county, in which such property is situated, as fixed by the state board of equalization, which constitutes the assessment value of such property for taxable purposes in such city, town, school, road, or other district; and the county auditor must on application, transmit a copy of each order of equalization to the city or town council, or trustees, or other legislative body of incorporated cities or towns, the trustees of each school district, and the authorized authorities of other taxation districts in which such property is situated. All such property is taxable upon said assessment at the same rate, by the same officers, and for the same purposes, as the property of individuals within such city, town, school, road, and lesser taxation districts, respectively; and such taxes must be collected in the same manner and by the same officers as other taxes are collected. ['96, pp. 440–1*. Levy by county commissioners, ? 2593. Amended chap.68 1899 2563. Application to state board to change assessment. Action. If the owner of any property assessed by the state board of equalization is dissatisfied with the assessment made by such board, such owner may, between the first and third Mondays in June, apply to the board to have the same corrected in any particular, and the board may correct and increase or lower the assessment made by it, so as to equalize the same with the assessment of other property in the state. If the board increases or lowers any assessment previously made by it, it must make a statement to the county auditor of the county, affected by the change in the assessment, of the change made, and he must note such change upon the assessment book of the county as directed by the board. ['96, p. 441*. 2564. Record of assessment of railroad, etc., companies. The state board of equalization must prepare each year a book, to be called "record of assessment of railroad and other companies," in which must be entered each assessment made by the board, either in writing or both writing and printing. Each assessment so entered must be signed by the president and secretary of the board. The record of the apportionment of the assessment made by the board to the counties must be made in a separate book, to be called "record of apportionment of assessments.” In such last described book must be entered names of the railroad and other lines assessed by the board, the names of the corporations to which, or the name of the person or association to whom, the same were assessed, the whole number of miles of the railroad, car, street railway, telegraph, and telephone lines in the state, the number of miles in each county, the total assess ment of all such property and the amount of the apportionment of such total assessments to each county. ['96, p. 441*. 2565. Only basis of taxation. The assessment made by the county assessor, and that of the state board of equalization, as apportioned by the board of county commissioners to each city, town, school, road, or other district in their respective counties, is the only basis of taxation for the county or any subdivision thereof, and for incorporated cities and towns. All taxes upon road, school, or other local districts and all general city, city school, and town taxes must be assessed in the same manner and by the same officers as county taxes, and all such taxes, except the municipal taxes of cities of the third class and of towns shall be collected in the same manner and by the same officers as county taxes. pp. 441-2*. Assessment for cities and towns, 2687. Collection of city and town taxes, 2691. ['96 ASSESSMENT OF NET PROCEEDS OF MINES. 2566. Statement of gross yield. Every person, corporation, or associNation engaged in mining upon a vein or lode, or placer mining claim, containing any gold, silver, copper, coal, lead, or other valuable mineral deposits, must, between the first and tenth days of April in each year, make out a statement of the gross yield of the above named metals or minerals from each mine owned or worked by such person, corporation, or association during the year preceding the first day of April and the value thereof. Such statement must be verified by the oath of such person, or by the superintendent or managing agent of such corporation or association, who must deliver the same to the assessor of the county in which the mine or mines are situated. ['96, p. 442*. An under chap.68. 1999. chap 68 1899. 2567. Id. What to contain. The statement mentioned in the preceding section must contain a true and correct account of the actual expenditures of money and labor in extracting the ore or mineral from the mine, transporting the same to the mill or reduction works, and the reduction of the ore and the conversion of the same into money, or its equivalent, during the year. ['96, p. 442. 2568. Id. Expenditures allowed. In making the statement of the expenditures mentioned in the preceding section there must be allowed all money expended for necessary labor, machinery, and supplies needed and used in the mining operations, for improvements necessary in and about the workings of the mine, for reducing the ore, for the construction of mills and reduction works used and operated in connection with the mine, for transporting the ore, and for extracting the metals and minerals therefrom; but the money invested in the mines or improvements during any year except the year immediately preceding such statement must not be included therein. Such expenditures do not include the salaries or any portion thereof of any person or officers not actually engaged in the working of the mine, or personally superintending the management thereof. ['96, p. 442. 2569. Special assessment book for mines. The state board of equalization must prepare and furnish for use in each county in the state where mines are located, at the same time the general assessment books are prepared and furnished, another assessment book called "the assessment book of the net proceeds of mines," in which must be listed the net proceeds of all the mines in his county, and in which must be specified, in separate columns, and under the appropriate head: Actual cost of transportation to place of reduction or sale. 8. Cost of construction and repair of mine and reduction works during the Ampendiol chap 68 2570. Procedure, etc., in assessment of mines. The duties of the assessor, county auditor, state board of equalization, and board of county commissioners, as to the assessment of the net proceeds of mines, the statements and returns to be made, the equalization thereof, and other official acts, are the same as those mentioned in this chapter for the assessment of other property. ['96, p. 1899 443*. 2571. Id. Refusal to furnish statement. If any person, corporation, or association engaged in mining, as mentioned herein, refuses or neglects to make and deliver to the assessor of the county where the mines are located, the statement mentioned in this chapter, such assessor must list the property, and assess according to his knowledge and information the amount of such tax, in the manner provided by law for the assessment of other property where no statement is furnished. Such person, corporation, or association refusing upon demand to furnish such statement shall also be subject to the penalty provided in subdivision two, section twenty-five hundred and twenty-one and in section twenty-five hundred and twenty-two. ['96, p. 443. 2572. Id. Mining improvements, machinery, etc., not exempt. Nothing in this title contained must be construed to exempt from taxation the improvements, buildings, erections, structures, or machinery placed upon any mine or mining claim, or used in connection therewith, which have a value separate and independent of such mine or mining claim, or supplies used either in mills, reduction works, or mines. ['96, pp. 443-4. 2573. Id. Collection. Lien. The tax mentioned in the preceding sections must be collected and the payment thereof enforced in the manner provided for the collection and enforcement of other taxes; and every such tax is a lien upon the mines or mining claims from which the ores or minerals are extracted, which lien attaches on the first Monday of February in each year, and the sale thereof for delinquent taxes may be made as provided for the sale of real estate for delinquent taxes. ['96, p. 444*. CHAPTER 4. EQUALIZATION OF TAXES. 2574. County board of equalization. Sessions. The board of county commissioners is the county board of equalization, and must meet on the first Monday of June in each year, to examine the assessment books and equalize the assessment of property in the county. It must continue in session for that purpose from time to time until the business of equalization is disposed of, but not later than the fourth Monday in June. Duty of the county board of equalization, Con. art. 13, sec. 11; 2584. To equalize city taxes, except for cities of third class, ? 2690. A tax law which fails to secure the equality and ['96, p. 444*. impartiality of the tax, or to provide for the equal- 2575. Id. Powers. 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 con tained therein and make the assessment conform to the true value of such property in money. ['96, p. 444. 2576. Reductions. Application. No reduction must be made in the valuation of property unless the party affected thereby or his agent makes and files with the board a written application therefor, verified by his oath, or shall appear before the county board of equalization and show facts upon which it is claimed such reduction should be made. ['96, p. 444. The word "complaint" as applied to boards of equalization is not used in the technical sense in which the word " complaint" is used in the code of civil procedure, and it is not necessary that a formal allegation of the charge in writing should be filed in a case in order to confer jurisdiction upon the board. Where persons appear before a board of equalization in response to a notice and are afforded an opportunity to be heard, objections to the form of the notice are waived. C. P. Railroad Company v. Standing, 13 U. 488; 45 P. 344. Sections 72 and 73 of p. 444, laws of 1896, refer to reductions of the valuation of the property of individuals on their respective applications, not the valuation of an entire district. Salt Lake City v. Armstrong, -U.-; 49 P. 641. After full investigation and careful consideration of the assessment, the county board of equalization may raise or lower the valuation of real estate in any particular locality to equalize with the valuation in the rest of the county. Id. 2577. Id. Examination of person asking. Before the board grants the application or makes any reduction applied for, it may examine on oath the person or agent making the application touching the value of the property of such person. No reduction must be made unless such person or the agent making the application, if required, attends and answers all questions pertinent to the inquiry. ['96, p. 444. 2578. Id. Witnesses. Upon the hearing of the application the board may subpoena such witnesses, and hear and take such evidence in relation to the subject pending as in its discretion it may deem proper. ['96, p. 444. 2579. Id. Assessor to be present. Remission or abatement of taxes. During the session of the board, the assessor and any deputy whose testimony is needed must be present, and may make any statement or introduce and examine witnesses on questions before the board. The board may remit or abate the taxes of any insane, idiotic, infirm, or indigent person to an amount not exceeding ten dollars for the current year. ['96, pp. 444-5. Remittance of taxes of indigents in cities of third class and towns, 2690. 2580. County board may enter omitted property. Effect. The board of county commissioners must use the abstract herein before provided for and all other information it may gain from the records of the county recorder or elsewhere in equalizing the assessment of the property in the county, and may require the assessor to enter upon the assessment book any property which has not been assessed; and any assessment made as prescribed in this section has the same force and effect as if made by the assessor before the delivery of the assessment book to the county treasurer. ['96, pp. 445-6. 2581. Id. May correct false or incomplete assessments. During the session of the board of county commissioners, it may direct the assessor to assess any taxable property that has escaped assessment, or to add to the amount, number, or quantity of property when a false or incomplete list has been rendered, and to make and enter new assessments (at the same time canceling previous entries) when any assessment made by him is deemed by the board so incomplete as to render doubtful the collection of the tax; but the auditor, who is hereby made the clerk of the board of equalization, must notify all persons interested, by letter deposited in the postoffice, postpaid and addressed to the person interested, at least five days before the action is taken, of the day fixed for the investigation of the matter. ['96, p. 446. 2582. Id. Record of changes. Entry. Affidavit. The county auditor must record in a book to be kept for that purpose, all changes, corrections, and orders made by the board; and during its session, or as soon as possible after its adjournment, must enter upon the assessment book all changes and corrections made by the board, and on or before the first Monday of July must affix his affidavit thereto, subscribed by him, as follows: I, do swear that, as county auditor of county, I have kept correct minutes of all the acts of the board of county commissioners touching alterations in the assessment book; that all alterations agreed to or directed to be made have been made and entered in the book, and that no changes or alterations have been made therein except those authorized." ['96, p. 446*. STATE BOARD OF EQUALIZATION. 2583. Appointment. Term. The governor shall nominate and, by and with the consent of the senate, appoint four residents of the state to constitute the state board of equalization. No more than two of said board shall belong to the same political party, and of those appointed in eighteen hundred and ninetysix, two of said board shall hold for three years and two for five years from the date of their appointment, and thereafter their terms of office shall be four years, and they shall serve until their successors are appointed and qualified. They shall choose a president and secretary from their number. ['96, pp. 446-7. State board of equalization, Con. art. 13, sec. 11. 2584. Id. Powers and duties. The powers and duties of the state, board of equalization are as follows: 1. To prescribe rules for its own government and for the transaction of its business. 2. To prescribe rules and regulations not in conflict with the constitution and laws of the state, to govern county commissioners when equalizing and assessors when assessing. 3. To make out and prepare and enforce the use of forms in relation to the assessment of property. To hold regular meetings as provided by its rules, and such special meetings as the president may direct. 5. To annually assess the property, franchises, and roadway of all railroad, street railway, car, telegraph, and telephone companies operating in more than one county in this state, at their actual value on the first Monday in February at twelve o'clock noon, and to apportion such assessment to the counties in which such property and franchises are located in the manner provided for in section twenty-five hundred and sixty. 6. To transmit to the county auditor of each county its apportionment of the assessment made by such board upon the property and franchises of railroad, street railway, car, telegraph, and telephone companies. 7. To meet at the state capital on the third Monday in May, or at such other place in the state as the board may determine, and remain in session until the first Monday in August, and later if the business of the board requires it. 8. At such meetings to equalize the valuation of the taxable property of the several counties in this state for the purpose of taxation; and to that end, upon such notice to the county auditor of the county affected thereby as it may prescribe by rule, 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 in money of the property assessed. 9. To visit as a board or by the individual members thereof, whenever deemed necessary, the several counties of the state, for the purpose of inspecting the property and learning the value thereof. 10. To call before it, or any member thereof, on such visit, any officers of the county, and to require them to produce any public records in their custody. 11. To issue subpoenas for the attendance of witnesses or production of books before the board, or any member thereof; which subpoenas must be signed by a member of the board and may be served by any person. 12. To report biennially to the legislature a statement showing: Amended 1899 J |