Board of Com'rs of Boulder County v. Union P. R. Co.

• Decision Date: 18 May 1931
• Docket Number: 12507.
• Citation: 89 Colo. 110,299 P. 1055
• Parties: BOARD OF COM'RS OF BOULDER COUNTY v. UNION PAC. R. CO.
• Court: Colorado Supreme Court

299 P. 1055

89 Colo. 110

BOARD OF COM'RS OF BOULDER COUNTY v. UNION PAC. R. CO.

No. 12507.

Supreme Court of Colorado, En Banc.

May 18, 1931

Error to District Court, Boulder County; Claude C. Coffin, Judge.

Action by the Union Pacific Railroad Company against the Board of County Commissioners of the County of Boulder. Judgment for plaintiff, and defendant brings error.

Affirmed.

John R. Wolff, of Boulder, William R. Kelly, of Greeley, Chester A. Bennett, of Ft. Collins, Robert E Winbourn, Atty. Gen., and Charles Roach, Deputy Atty. Gen for plaintiff in error.

Hughes & Dorsey and E. G. Knowles, all of Denver, for defendant in error.

W. W Grant, Jr., Erl H. Ellis, Morrison Shafroth, and Henry W Toll, all of Denver, amici curiae.

BURKE J.

The parties are hereinafter referred to as they appeared in the trial court, where defendant in error was plaintiff and plaintiff in error was defendant.

The Colorado tax commission, original assessor of public utilities in this state, fixed the valuation for taxation of plaintiff's railroad property. The state board of equalization at its October, 1927, meeting, increased this amount. Plaintiff paid on the increased valuation and brought this action to recover the excess. It and other railroads had a similar experience in other counties. The amici curiae here appearing represent some of those plaintiffs in said suits. Judgment below was entered on the pleadings for plaintiff and defendant brings error.

The principal question raised by this record is the correct interpretation of certain language in section 15, article 10, of our Constitution, which originally read: 'There shall be a state board of equalization, consisting of the governor, state auditor, state treasurer, secretary of state and attorney general, also, in each county of this state, a county board of equalization, consisting of the board of county commissioners of said county. The duty of the state board of equalization shall be to adjust and equalize the valuation of real and personal property among the several counties of the state. The duty of the county board of equalization shall be to adjust and equalize the valuation of real and personal property within their respective counties. Each board shall also perform such other duties as may be rpescribed by law.'

By an amendment adopted November 3, 1914, this section was made to read: 'There shall be a board of equalization for the state, consisting of the governor, state auditor, state treasurer, secretary of state and attorney general. The duty of the said board of equalization shall be to adjust, equalize, raise or lower the valuation of real and personal property of the several counties of the state, and the valuation of any item or items of the various classes of such property.

'There shall be in each county of this state a county board of equalization, consisting of the board of county commissioners of said county. The duty of the county board of equalization shall be to adjust, equalize, raise or lower the valuation of real and personal property within their respective counties, subject to revision, change and amendment by the state board of equalization. The state board of equalization and the county board of equalization shall equalize to the end that all taxable property in the state shall be assessed at its full cash value and also perform such other duties as may be prescribed by law; Provided, However, That the state board of equalization shall have no power of original assessment.'

Prior to 1911 it was the duty of the state board of equalization to make the original assessment of the property of railway companies. Section 7284, C. L. 1921. In that year the act creating the Colorado tax commission was passed. Section 7322, C. L. 1921. And it was given a general supervision of all the taxing authorities of the state save the state board of equalization. Section 7334, C. L. 1921. In 1913 the following section was adopted: 'All statutory powers, duties and privileges heretofore exercised by the state board of equalization are hereby conferred upon the Colorado tax commission and in addition thereto it shall be the duty of the Colorado tax commission to exercise all powers of original assessment of all public utility corporations as herein defined.' Section 7361, C. L. 1921.

While the board of equalization in the instant case simply made a flat increase in the total assessment for taxes of a single taxpayer, it will be observed that said section 15 of article 10 as amended makes no specific reference to 'personal' or 'individual' assessment, or 'item of property.' The language is 'property of the several counties' and 'item or items of the various classes of such property.'

But two authorities, directly interpreting this language, are called to our attention. Defendants rely upon People ex rel. v Pitcher, 61 Colo. 149, 168, 156 P. 812, 818, Ann.Cas. 1918D, 1185, wherein we said: 'The state board of equalization is the final arbiter in fixing values upon property which has been originally assessed for the purposes of raising public revenue. * * * The county board of equalization is now expressly authorized to raise or lower the valuation of any property, and the state board is not only authorized to 'revise, change and amend the action of the county board,' but also to raise or lower 'any item or items of the various classes' of such property. Clearly, items of a class may include the whole class, and, if a board is given power to act with reference to any item of a class or items of classes, it possesses the power to act with reference to the whole class. The conclusion is therefore inevitable that the state board of equalization may raise...