People v. Goldtree

Citations

• 44 Cal. 323
• 1872 Cal. LEXIS 203

Syllabus

<p>Equalization op Taxes—Complaint Necessary.—In order to give the Board of Equalization jurisdiction to increase the valuation of property beyond the amount at which it has been assessed, the filing of a complaint is necessary.</p> <p>Idem—Complaint not Waived by Appearance.—Where the Board of Equalization makes an order increasing an assessment, without a complaint having been filed, and the party assessed appears and moves to set aside the order, such appearance does not confer jurisdiction by relation, and a refusal to set aside the order does not make it valid.</p> <p>Curative Power op Legislature.—The Legislature has power to pass curative Acts by which the various acts and proceedings of the officers and Board charged with the levying and assessing of taxes, are rendered valid and legal, notwithstanding that errors and irregularities have intervened. But where the officer or tribunal had no power or jurisdiction, the Act is void, and subsequent legislation cannot cure the defect.</p> <p>Judicial Act op Board op Equalization.—The Board of Equalization, in passing on the question whether an assessment is too high or too low, acts in a judicial capacity, andyts decision is an adjudication.</p>