assessed too low, and by lowering the valuation of such tracts and lots as are assessed too high; but in cases of evident error of assessment or of apparent gross injustice in overvaluation or undervaluation of real property the county board of equalization may at any of its annual meetings consider and correct the same by raising after due notice has been given to the interested party or parties, or by lowering the assessed valuation of such real property; and in cases where farm-lands or real property consisting of city, town or village blocks or lots have been assessed as entities, and, after time of such assessment part or parts of such entities have been transferred by the owner or owners thereof to another party or to other parties by sale or otherwise, then the county board may at such annual meeting as board of equalization apportion the just and equitable proportion of the assessed valuation of such entities to the various parcels of land into which such entities have by transfer of title been divided, upon notice given to parties to such transfer. *Third. Ascertain whether the valuation in one township, precinct or district, bears just relation to all townships, precincts or districts in the county; and may increase or diminish the aggregate valuation of property in any township, precinct or district, by adding or deducting such sum upon the hundred as may be necessary to produce a just relation between all the valuations of the property in the county. It may consider lands, village or city lots and personal property, and different classes of personal property, except property assessed or valued by the State Board of Equalization and Assessment, separately and determine a separate rate per cent of addition or reduction for each of said classes of property as may be necessary to adjust the equalization thereof. Fourth. Adjust assessments for the county by raising or lowering the assessment of any person as to any or all the items of his assessment in such manner as to secure the listing of property at its actual value and the assessment of property at its taxable value. But in no case shall the assessment of any person be raised by the board until such person, or his agent, shall be previously notified, if such person or his agent be found in the county. Fifth. Also add to the assessment rolls any taxable property not included therein, assessing the same in the name of the owner thereof as the assessor should have done, but no personal property shall be so added unless the owner thereof is previously notified, if he be found in the county. History.*to* inserted 1905, S. F. 69; in force March 9.

33. The county board should equalize the county assessment and make the county levy before the state board has equalized the assessment of the different counties of the state. Opinions Atty. Genl. 1902-3, 265. This opinion was rendered prior to the amendment of 1905.

34. An owner is not deprived of his property without due process of law by means of taxation if he has an opportunity to question the validity of the assessment or the amount of such tax at some stage of the proceedings. A taxpayer failing to avail himself of the opportunity to have the discrepancies or inequalities corrected by the board of equalization has no legal ground to complain because of the action of the state board lowering or raising the valuation of the county in which his property is located. Hacker v. Howe, Neb. -; 101 N. W. R. 255.

35. A party can not be heard to complain that an order made by a board of

equalization raised the assessed value of his property too high when he admits that the valuation so made by the board is less than one-seventh of the actual value of such property. Lexington Mill Co. v. Dawson County, 1 Unoff. 872; 96 N. W. R. 62.

36. A county board should lower or raise erroneous valuations of realty so as to make them correspond with the correct standard of actual value. Opinions Atty. Genl. 1902-3, 259.

37. Where property in certain precinct in the county is assessed too low the valuations may be increased by the county board of equalization until they correspond to the correct standard of valuation throughout the county. Opinions Atty. Genl. 1902-3, 257.

38. The complaint set out in the opinion held to be sufficient to give the equalizing board jurisdiction. The rule that there must be a finding of fact set out to support the judgment of the court has n

application to the orders made by this board. Lexington Mill Co. v. Dawson County, 1 Unoff. 872; 96 N. W. R. 62.

10523

4. It is no objection to the act that on an appeal from the board of equalization no jury is provided or allowed on the trial of such appeal. State ex rel. v. Fleming, Neb. -; 97 N. W. R. 1063.

10529. Duties-Meeting of state board of equalization.

The State Board of Equalization and Assessment shall, on the third Monday of July of each year, meet at the State Capitol for the purpose of equalizing assessments. They shall proceed to examine the abstracts of property assessed for taxation in the several counties of the state, including railroads entirely within. such county, and all other property, and shall equalize such assessments so as to make the same conform to law, and for that purpose they shall have the power to increase or decrease the assessed valuation of any county, and such increase or decrease shall be made by a per centum, and the per cent. of increase or decrease when made shall be certified to the county clerk of the proper county, who shall thereupon add to or deduct from the assessment of each piece or parcel of property in the county affected, an amount equal to the per cent of increase or decrease fixed by the state board. The state board shall have the power, in equalizing assessments, to increase or decrease the assessed valuation of any class, classes or kinds of property, whenever in their judgment it shall be necessary to make such assessments conform to law; and such increase or decrease, when made, shall be certified to the county clerk, and by the county clerk extended upon the tax rolls as hereinbefore provided.

History. All after added 1905, S. F. 3; in force February 23.

1. The board need not enter into a formal investigation by the examination of witnesses to ascertain the relative value of the property of the different counties of the state. It may act upon the abstracts of assessments and the knowledge of its own membership. Hacker v. Howe, Neb.; 101 N. W. R. 255.

2. The trial court having found that the state board acted in good faith and without fraud, which finding is sustained by the evidence, the elements of bad faith and fraud are eliminated from the case. The board acts in a quasi judicial capacity, and their action is not subject to collateral attack except upon the ground of fraud or for the exercise of power not conferred by the law. No notice is required other than that given by statute. No appeal is provided for from their action. The board, under the guise of equalization, can not raise valuations merely for the purpose of making such increase, but when an increase results incidentally in the equalization of property, such in

crease is valid. The state board can not Ideal with individual assessments, but only with the values of taxable property of the whole county. The fact that an individual has returned money in bank at its full face value will not prevent the board from equalizing the assessment of the county by raising the aggregate value thereof. Such an assessment of money at its legal value can at most affect only the one item of property that is assessed in the first instance at its face value. Hacker v. Howe, Neb. -; 101 N. W. R. 255.

10531

-

1. The values placed on property by the county assessors is not final. A final assessment is the value as found by the assessor and as corrected and equalized by the county and state board. The assessment is not final until acted upon by these boards and until their action is certified to the county clerks and by them extended upon the tax rolls. Hacker v. Howe, Neb.; 101 N. W. R. 255.

10535. County board not finally adjourn till state board acts.

The County Board of Equalization shall adjourn from time to time until the action of the State Board of Equalization and Assessment shall have been had and certified to the county clerk and on the last day of sitting as a Board of Equalization the County Board shall levy the necessary taxes for the current year. including all county, township, city, school district, precinct, village, road district,

and other taxes required by law to be certified to the county clerk and levied by the County Board; Provided-That any such taxes regularly voted, and certified. to the county clerk after the County Board shall have made such levy and before the county clerk shall have completed the tax list, shall be levied by the county clerk, if within the limit of the law, and extended upon the tax list the same as if levied by the County Board. The rate of tax for county purposes shall not exceed one dollar and fifty cents on the one hundred dollars valuation, unless authorized by the vote of the people of the county, and shall be as follows: For ordinary county revenue, including the support of the poor, not more than nine mills on the dollar valuation; for roads, not more than five mills on the dollar valuation; for county bridge fund, not more than four mills on the dollar valuation; for county sinking fund, not more than four mills on the dollar valuation, and labor tax as provided in the following section.

History. All before inserted 1905, H. R. 51, sec. 4; in force April 3.

33. Sec. 6075 is not in conflict with this section. Opinions Atty. Genl. 1902-3, 280. 10539

1. A county clerk may correct a clerical error made by himself in a tax book. Opinions Atty. Genl. 1902-3, 202.

10540

3. The tax list should contain a column in which may be entered the amount of unpaid taxes for previous years. Opinions Atty. Genl. 1902-3, 73.

10542

4. The county treasurer must ascertain from all the records of his office all unpaid taxes and extend them on the tax list. While he is not liable for errors of his predecessors, their errors do not excuse negligence on his part. Opinions Atty. Genl. 1902-3, 129.

5. The treasurer's receipts must show the amount of unpaid taxes for previous years. Opinions Atty. Genl. 1902-3, 130.

10549

4. Under the new revenue law personal taxes for 1903 became delinquent December 1 and not February 15, 1904, as under the old law. Opinions Atty. Genl. 1902-3, 151.

10554

1. A county treasurer may appoint the sheriff as special deputy to serve a distress warrant. Opinions Atty. Genl. 19023, 183.

2. Distress warrant must be executed in the manner directed by the new revenue law, though the taxes were levied under the former act. Opinions Atty. Genl. 19023, 160.

3. For neglecting to collect or return a distress warrant a treasurer is liable to the county for damages. Opinions Atty. Genl. 1902-3, 296.

10555

4. A distress warrant for personal taxes should include such taxes for previous

years. A poverty affidavit to delay collection must be filed within the time here limited. Opinions Atty. Genl. 1902-3, 201.

5. A county treasurer is not entitled to commission in executing distress warrants unless he sold property of the tax debtor. Opinions Atty. Genl. 1902-3, 177.

The owner or occupant of any land sold for taxes, or any person having a lien thereon or interest therein, may redeem the same at any time before the delivery of tax deed by the County Treasurer by paying the County Treasurer, for the use of such purchaser, his heirs or assigns, the sum mentioned in his certificate, with interest thereon at the rate of fifteen per cent. per annum from the date of purchase to date of redemption, together with all other taxes subsequently paid, whether for any year or years previous or subsequent to said sale, and interest thereon at the same rate from date of such payment to date of redemption. The treasurer shall enter a memorandum of such redemption in the sales book, and give a receipt therefor to the person redeeming the same, for which he may charge a fee of twenty-five cents, and shall hold the redemption money subject to the order of the purchaser, his assignee, agent or attorney. The lands of minors, or any interest they may have in any lands sold for taxes, may be redeemed at any time during the time of redemption above described or at any time before such minor becomes of age and during two years thereafter; and the lands of idiots or insane persons so sold, or any interest they may have therein, may be redeemed at any time within five years after such sale. Any redemption made shall inure to the benefit of the person having the legal or equitable title to the property redeemed, subject to the right of the person making the same to be reimbursed by the person benefited. History.-Amended 1905, S. F. 215; in force July 1.

No purchaser at any sale for taxes, or his assignee, shall be entitled to a deed for the land or lot so purchased, unless such purchaser or assignee, at least three months before applying for such deed, shall serve or cause to be served on every person in actual possession or occupancy of such land or lot and also upon the person in whose name the title to said land appears of record in the register of deed's office of said county, if upon diligent inquiry he can be found in the county, a notice stating when such purchaser purchased the land or lot, the description thereof, in whose name assessed, for what year taxed or specially assessed, and that after the expiration of three months from the date of the service of said notice the deed will be applied for. The service of said notice shall be proved by affidavit and said notice and affidavit shall be filed and preserved in the office of the county treasurer. For each service of such notice a

fee of one dollar shall be allowed. The amount of such fees shall be noted by the treasurer in the sales book opposite the tract of land described in such notice and shall be collected by the treasurer in case of redemption for the benefit of the holder of the certificate.

History.-Amended 1905, S. F. 214; in force July 1.

54. A decree in foreclosure of a tax lien, barring the equity of redemption only, does not necessarily adjudicate the right of redemption from tax sale given by the statute a or the constitution. This right differs essentially from the equity of redemption proper. The statutory right of redemption is usually self-executing, and to enjoy the benefit thereof no proceedings are required to be had in the courts. Logan County v. McKinley L. & 1. Co., Neb.; 101 N. W. R. 991.