Avery v. City of East Saginaw
| Decision Date | 10 November 1880 |
| Citation | 7 N.W. 177,44 Mich. 587 |
| Court | Michigan Supreme Court |
| Parties | AVERY and another v. CITY OF EAST SAGINAW. |
An increase in the assessment of an individual's personal property by the board of review of the city of East Saginaw under the charter of said city, only becomes final after notice to the tax payer of such change, and opportunity for him to be heard; and where, on the last day of its session such board, upon motion of one of its members, increased the assessment of a tax payer, and he had no notice thereof held, that such increase was invalid.
Case made from Saginaw.
Wisner & Draper, for plaintiffs.
L.C. Holden, for defendants.
Avery & Co., the plaintiffs, recovered judgment in the circuit court for the county of Saginaw against the defendant for $453.52 and interest, being city taxes paid under compulsion and protest as unlawfully assessed. Judgment was given in their favor for the full sum claimed. The facts show that plaintiffs, who reside in East Saginaw, were assessed there in 1879 as partners for the sum of $6,000, as the value of their personal property. When the board of review met, it held sessions for ten days, during which plaintiff made no complaint or appearance; and on the last day of the meeting the assessment was changed by the board without notice to them, and without any proceeding beyond this:
The tax paid was on the assessment as thus raised. The city claim the change was lawfully made. The assessment of property is required to be made in the first instance in conformity with the general state law, except as to the time of its completion, and the manner of review. When the assessment is completed it is filed with the city clerk, and reported to the council, who appoint the time and place of meeting of the board of review, of which ten days' notice is to be given. Charter, � 5.
The assessor, city attorney and supervisors are made such board of review, and are required to meet at least three and not more than ten days. The charter provides that Charter, � 6.
It is observable that this charter, in order to perfect the assessment, adopts the general law as furnishing the means and analogies of procedure. The constitution requiring assessments to be at the true cash value, it became necessary, in order to protect tax payers, to have some means provided whereby in case of an overvaluation they might have it corrected. The constitutional provision is as much designed for securing against overvaluation as undervaluation. The general tax law furnishes very full means to the assessing officer for getting at the correct materials for a true assessment, but it also requires him to make an investigation and hear evidence if offered, and the final determination can only be had after such an opportunity has been given. No one has any occasion to make a showing until an ex parte finding has been made which he deems wrongful, and no ex parte finding is final until there has been such notice given of it as will enable the person assessed to know its amount and attack it if he chooses. Comp.Laws, � 986. Under the general tax law there can be no change made prejudical to the tax payer after the roll has been made up for review, and he may therefore rest upon it if not excessive.
The powers of the city board of review are broader in some respects than those of the township assessing officer because they can enlarge the assessment in some cases. But there is nothing in the charter indicating an intention of allowing this to be done with any less care or responsibility than that required of the original town assessors. The board is to value the property it deals with "as provided in the general tax...
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