George Sutherland

“ Id. par. 7. Authority is conferred upon the commission to receive complaints and examine into all cases, where it is alleged that property has been fraudulently, or improperly or unfairly assessed. Section 7336. It shall, on or before the 1st day of October of each year, increase or decrease the valuation of the property in any county by such rate per cent. or such amount as will place the same on the assessment roll at its full and true cash value (section 7352) , and must thereupon transmit to the state board of equalization a statement of the amount to be added or deducted (section 7353) . ”

“ The Supreme Court of Colorado, in a suit brought by this plaintiff against the county assessor, involving the same tax for 1913, and presenting the same questions here involved, sustained the refusal of a lower court to enjoin the collection of the tax, and held: (a) That the flat increase made by the tax commission was in strict conformity with the state statutes; (b) that this action, being approved by the state board of equalization, constituted a final assessment ”

“ It then becomes the duty of the state board of equalization to examine the abstracts of assessment submitted by the commission, and certify to the county assessor of each county a record of its action thereon. Section 7354. The commission is required to be in session every day except Sundays, and may hold sessions anywhere in the state. ”

“ There the divergent assessments were made by two assessing boards, neither having control or supervision of the other; and it was held that complainants, whose property had been assessed by one of these boards, were not entitled, under the Kentucky statutes, to complain to the other board that its assessments were too low. ”