Murphy v. Board of Equalization for Lincoln County

Citations

• 6 Idaho 745
• 59 P. 715
• 1899 Ida. LEXIS 72

Syllabus

<p>Boaed of Equalization. — Section 1483 of tbe Revised Statutes as amended by act of March 13, 1899, does not contravene the provisions of the constitution.</p> <p>Sake — JURISDICTION.—A hoard of county commissioners, acting as a board of equalization, has jurisdiction to order additions made to the list of property assessed to an individual taxpayer.</p> <p>Same — Writ of Review. — Mere irregularity in the exercise of a rightful power by a board of equalization will not be reviewed on certiorari.</p> <p>Same — Increasing List of Property — Presumption.—Courts will not presume that orders made by a board of equalization increasing the list of property assessed to an individual tax payer was made without evidence.</p> <p>Certiorari — Ministerial Act. — 'Jertiorari does not lie to review a ministerial act performed by a ministerial officer acting in a ministerial capacity.</p> <p>Assessor — Constitutional Law. — A county assessor should make such changes upon the assessment-roll of his county as the board of equalization for his county has ordered, relative to the assessment of an individual taxpayer.</p> <p>(Syllabus by the court.)</p>