Missouri, Kansas & Texas Railway Co. v. Board of County Commissioners

Citations

• 67 Kan. 434
• 73 P. 103
• 1903 Kan. LEXIS 271

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Valuation Raised by State Board, of Equalisation. Where the state board of equalization raises the assessed value of the property for any county, the board of county commissioners may use the valuation so fixed as a basis for making a levy for all purposes, but is not compelled to do so. If, in such case, the board of county commissioners does not adopt such valuation as a basis for a levy, the county clerk has authority, under section 7611 of the General Statutes of 1901, to determine the rate per cent, upon the valuation as shown in his books, necessary to raise the taxes required for state purposes, and extend such rate per cent, upon the tax-rolls of the county upon all property therein.</p> <p>2. - State Board Only Equalizes Valuation. The state board of equalization does not determine the actual value of the taxable property in any county for the purpose of taxation. Its only duty is to equalize the valuation of the different counties.</p> <p>3. -Penalty Not in Violation of Constitution. The provision of section 1, article 11, of the constitution of the state of Kansas, that “the legislature shall provide for a uniform and equal rate of assessment and taxation,” does not apply to or control the legislature in prescribing a penalty for the non-payment of taxes, or prohibit it from prescribing a greater penalty for the non-payment of taxes on one class of property than on another.</p> <p>é.-Legislature May Classify Property for Taxation. The legislature has the power to classify property as personal and real for the purpose of taxation, and in such classification it is not controlled, by common-law distinctions between these classes of property.</p>