Orr v. State Board of Equalization

Citations

• 3 Idaho 190
• 28 P. 416
• 1891 Ida. LEXIS 36

Syllabus

<p>Citizen oe Taxpayer mat Being Suit to Beview Action of~ Equalization Board — Judicial Junctions — Changing Assessed Valuation.</p> <p>Taxpayer mat Being Suit. — Every citizen and taxpayer of the state-has the right to bring a proper suit to determine whether - any board or officer having any authority connected with the levy and assessment of taxes has performed his duties' as the law re- • quires.</p> <p>Board of Equalization Exercises Judicial Junctions. — The state-board of equalization, in exercising the functions conferred upon it bylaw, is exercising judicial functions.</p> <p>State Board Cannot Change Valuation upon Class or Classes op Property. — The statute does not authorize the state board of : equalization to raise or diminish the valuation put upon any ■ class or classes of property, nor to fix the valuation of any class . of property, but may raise or diminish the aggregate valuation of the property of any county by such percentage as justice may ' require.</p> <p>(Syllabus by the court.)</p>