State ex rel. Joint School District v. Becker

The following opinion was filed November 8, 1927:

Crownhart, J.

Public utilities originally were assessed locally, as other property in the assessment district, that is, in the city, town, or village where located. Because of the difficulty of assessing such property when extended into two or more such districts, the legislature created a substitute method *466of assessment by providing that the assessment of the utility should be made as a whole by the tax commission, the tax collected by the state,, and distributed back to the various units entitled to a portion of the tax on an equitable basis.…