ARTICLE I. CHAPTER IV. Equalization of Taxes. COUNTY BOARDS OF EQUALIZATION. ARTICLE I. COUNTY BOARDS OF EQUALIZATION. 3672. Supervisors, when to equalize assessment. $3673. Supervisors empowered to equalize assessment. 3674. No reduction to be made unless on application of person assessed. 8 3675. Examination of person assessed by Supervisors for purposes $3676. Supervisors may subpoena witnesses and take evidence. thereon. $ 3679 Supervisors to use records in equalizing assessments. pealed.) (Re 3681. Supervisors may revise assessment list and direct new assessments, but only after notice to persons interested. $ 3682. Clerk's record of alterations, etc., and oath to correctness of same. 3672. The Board of Supervisors of each county must meet on the first Monday of July in each year, to examine the assessment book and equalize the assessment of property in the county. It must continue in session for that purpose from time to time until the business of equalization is disposed of, but not later than the fourth Monday in July. 3673. The Board has power, after giving notice in such manner as it may, by rule, prescribe, to increase or lower the entire assessment roll, or any assessment contained therein, so as to equalize the assessment of the property contained in said roll, and make the assessment conform to the true value of such property in money. [In effect March 22, 1880.] County Boards of Equalization-provided for by Const. Cal. 1879, Art. 13, 9, under which they can alter individual assessments (but not the entire assessment roll), Wells, Fargo & Co. v. State Board of Equalization, September 18, 1880, 6 P. C. L. J. 358. Meeting without notice, 12 tical. 273; 18 Cal. 629. Presumed to do their duty and correct any inequal madin assessment, 23 Cal. 111. Sessions need not be continuous, 34 Cal. Overvaluation which may be corrected by, 37 Cal. 52k. ̧ Increase of assessment-by Board, filing of complaint required for, 44 Cal. 324; 49 Cal. 642; complaint by District Attorney, when nugatory and insufficient, 39 Cal. 673; may be made (under Section as it stood before amendment) after refusal of application for reduction, 46 Cal. 671. Cancellation of assessment-beyond power of Board, 44 Cal. 613, 619; 46 Cal. 523; 50 Cal. 283. 3674. No reduction must be made in the valuation of property, unless the party affected thereby, or his agent, makes and files with the Board a written application therefor, verified by his oath, showing the facts upon which it is claimed such reduction should be made. Application for reduction-refusal of, did not prevent subsequent increase of assessment, 46 Cal. 671; such refusal is not in excess of jurisdiction, 50 Cal. 283. Necessary where party objects to tax, on the ground that his property was not assessed at its true value, 41 Cal. 351. 3675. Before the Board grants the application, or makes any reduction applied for, it must first examine, on oath, the person or the agent making the application, touching the value of the property of such person. No reduction must be made unless such person or the agent making the application attends and answers all questions pertinent to the inquiry. 3676. Upon the hearing of the application the Board may subpoena such witnesses, hear and take such evidence in relation to the subject pending, as in its discretion it may deem proper. 3677. During the session of the Board the Assessor and any deputy whose testimony is needed must be present, and may make any statement, or introduce and examine witnesses on questions before the Board. Basis of section-Stats. 1861, p. 427. 3678. To assist the Assessor in the performance of his duties, the Recorder must annually transmit to the Assessor, on or before the first Monday in April, a complete abstract of all mortgages, deeds of trust, contracts, and other obligations by which any debt is secured, remaining unsatisfied on the records of his office, not barred by the statute of limitation, at twelve o'clock meridian, on the first Monday in March of said year. Such abstract shall be written under appropriate headings, to embrace all information requisite for the Assessor, in a book or books to be furnished by the Board of Supervisors upon the requisition of the Assessor. Should any such list be found to contain any instrument relating to lands situated in more than one county, it shall be the duty of the Assessor to transmit to the State Board of Equalization all information relating thereto; and it shall be the duty of the said Board to POL. CODE-47. attach an apportionment of valuation of such instrument to be assessed in each county, and the Board shall transmit to the Assessor of each county mentioned as affected in said instrument a statement of valuation of assessment to be levied against said instrument in each county. The valuation so set by said Board shall be final, and the Assessor shall accept said valuation and charge said assessment upon said instrument accordingly. Should the said list contain any instrument mortgaging or pledging two or more subdivisions of land, or land assessed in two or more subdivisions, in the same county, township, district, or city, the Assessor shall apportion the amount of assessment to be deducted from each subdivision on account of assessment against said instrument. Any assessment on a mortgage or deed of trust, which has been erroneously taxed to the mortgagee or party loaning the money, when the same has been paid or satisfied prior to the first Monday in March, shall be valid only as against the real estate from the assessment on which a deduction had been previously made. When partial payments have been made on a debt, secured by mortgage or deed of trust, the owner is authorized to make the proper deduction, listing only the balance due on the first Monday in March. When necessary, the Board of Supervisors of each county must provide for the payment of such additional clerical force as may be required to enable the County Recorder to comply with this section. [In effect March 22, 1880.] 3679. The Board must use the abstract and all other information it may gain from the records of the County Recorder or elsewhere, in equalizing the assessment of the property of the county, and may require the Assessor to enter upon the assessment book any property which has not been assessed; and any assessment made as prescribed in this section has the same force and effect as if made by the Assessor before the delivery of the assessment book to the Clerk of the Board. [In effect March 22, 1880.] Before amendment 1880-omitting provision against assessment of non-resident of county, section was based on Stats. 1861, p. 419. 3680. Sections thirty-six hundred and eighty and thirtyeight hundred and eighty-seven of said Code are hereby repealed. [In effect March 22, 1880.1 Preservation of evidence-taken before the Board provided for by repealed Section; before which, held not within duty of Clerk or Board, 32 Cal. 582; 34 Cal. 352; Board was also required (before amdt. 1874) to declare the legal principles on which it had acted; but mistakes therein held not reviewable on certiorari, 46 Cal. 670. 3681. During the session of the Board, it may direct the Assessor to assess any taxable property that has escaped as sessment, or to add to the amount, number, or quantity of property when a false or incomplete list has been rendered, and to make and enter new assessments (at the same time canceling previous entries) when any assessment made by him is deemed by the Board so incomplete as to render doubtful the collection of the tax; but the Clerk must notify all persons interested, by letter deposited in the Post Office or Express, post-paid, and addressed to the person interested, at least ten days before action taken, of the day fixed when the matter will be investigated, Board may direct Assessor-to enter on the assessment roll property not assessed, but may not itself add to the assessment, 28 Cal. 111. Notice to owner requisite-13 Cal. 325. 3682. The Clerk of the Board must record, in a book to be kept for that purpose, all changes, corrections, and orders made by the Board, and during its session, or as soon as possible after its adjournment, must enter upon the assessment book all changes and corrections made by the Board, and on or before the first Monday of August must deliver the assessment so corrected to the County Auditor, and accompany the same with an affidavit thereto affixed, subscribed by him, as follows: "I, do swear that, as Clerk of the Board of Supervisors of County, I have kept correct minutes of all the acts of the Board touching alterations in the assessment book; that all alterations agreed to or directed to be made have been made and entered in the book, and that no changes or alterations have been made therein except those authorized." ARTICLE II. STATE BOARD OF EQUALIZATION. $3692. Powers and duties of Board. $3693. Equalization of assessments. $3694. Statement, whence obtained when County Auditor fails to forward it. $3695. Statement of changes made by Board, sent to County Auditors. Same as evidence. $3696. Board to notify Supervisors of rate of tax to be levied. $3697. Penalty for refusing to obey rules and regulations of Poard. 3608. Prosecution of Assessor fraudulently assessing property. $3699. Clerk and members of Board may administer oaths. $3700. Salary of members and of Clerk. $ 3701. Salary of Clerk. (Repealed.) $3702. Traveling expenses, offico and incidentals. 3703. Official bonds of members of the Board. (Repealed $3704. Duty of Board upon failure of county Boards to Assessors, etc. $ 3705. State Board may extend time. Cal. 1849), embers of 3692. The powers and duties of the State Board of Equalization are as follows: 1. To prescribe rules for its own government and for the transaction of its business. 2. To prescribe rules and regulations, not in conflict with the Constitution and laws of the State, to govern Supervisors when equalizing, and Assessors when assessing. 3. To make out, prepare, and enforce the use of forms in relation to the assessment of property. 4. To hold regular meetings at the State Capitol on the second Monday in each month, and such special meetings as the Chairman may direct. 5. To annually assess the franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county in this State, at their actual value, on the first Monday in March, at twelve o'clock M., and to apportion such assessment to the counties, and cities and counties, in which such railroads are located, in proportion to the number of miles of railway laid in such counties, and cities and counties, in the manner provided for in section three thousand six hundred and sixty-four of said Code. 6. To equalize the assessment of each mortgage, deed of trust, contract, or other obligation by which a debt is secured, and which affects property situate in two or more counties, and to apportion the assessment thereof to each of said counties. 7. To transmit to the Assessor of each county, or city and county, its apportionment of the assessments made by said Board upon the franchises, roadways, roadbeds, rails, and rolling stock of railroads; and also its apportionment of the assessments made by such Board upon mortgages, deeds of trust, contracts, and other obligations by which debts are secured, in the manner provided for in section three thousand six hundred and sixty-four of said Code. 8. To meet at the State Capitol on the third Monday in August, and remain in session from day to day (Sundays excepted), until the third Monday in September. 9. At such meeting to equalize the valuation of the taxable property of the several counties in this State for the purpose of taxation; and to that end, under such rules of notice to the Clerk of the Board of Supervisors of the county affected thereby as it may prescribe, to increase or lower the entire assessment roll, or any assessment contained therein, so as to equalize the assessment of the property contained in said roll, and make the assessment conform to the true value in money of the property assessed, and to fix the rato of Stato taxation, and to do the things provided in section three thousand six hundred and ninety-three of said Code. 10. To visit as a Board, or by the individual members |