Lyman v. Howe
Supreme Court of Arkansas
Appeal from Sebastian Circuit Court in Chancery, Fort Smith District. Edgar E. Bryant, Judge. It is the duty of the assessor, and of him only, to assess property for taxation. He may be compelled to do so.
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Appeal from Sebastian Circuit Court in Chancery, Fort Smith District. Edgar E. Bryant, Judge. It is the duty of the assessor, and of him only, to assess property for taxation. He may be compelled to do so. Sand. & H. Dig., § 6544; 48 Ark. 238; 45 Ark. 121; 49 Ark. 39'; 54 Ark. 468; 43 Ark. 66; Sand. & H. Dig., § 6499. Failure to make a separate list of exempt property does not in any way affect the return he did make. 25 S. W. 372; 28 S. W. 448. The powers of the board of equalization are limited by statute, and they cannot exceed them. 49 Ark. 527; Desty, Taxation, § 100; 48 Ark. 476; Sand.…
1Opinion of the CourtWood, J.
This appeal seeks to enjoin the county clerk of Sebastian county from extending the taxes against a certain lot of land in the city of Fort Smith. The only question we need consider is, whether a board of equalization can place a valuation upon property for assessment that has been returned by the assessor without any value being placed upon it by him.
“The powers of the board of equalization are special and limited. They can perform no act except such as they are specially authorized to do.” Board of Equalisation Oases, 49 Ark. 518. The statute confers no power upon boards of equalization to…
2Cases cited2 opinions
- People v. HastingsCalifornia Supreme Court · 1866
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