Burke, Etc. v. Department of Revenue

• Citation: 293 Ky. 281
• Parties: Burke, Tax Com'r of Jefferson County v. Department of Revenue et al.
• Decision Date: 16 February 1943
• Court: United States State Supreme Court — District of Kentucky

293 Ky. 281

Burke, Tax Com'r of Jefferson County v. Department of Revenue et al.

Court of Appeals of Kentucky.

February 16, 1943.

1. Statutes. — The legislature may make the title of an act general or restrictive, and any provisions in body of the act which are so related to the title as to be reasonably embraced within its terms and germane thereto are valid, and whatever is materially

connected with subject of the act is germane thereto (Const. sec. 51).

2. Statutes. — The title of an act "An Act relating to revenue and taxation" being a general title, was comprehensive enough to include provisions as to qualifications of a tax commissioner (Acts 1942, c. 131, sec. 1; Const. sec. 51).

3. Taxation. — The legislature having authority to provide for appointment of tax commissioner by some other official also had power to provide that such official could determine tax commissioner's qualifications and to leave to such official the method of determination without going into detail in the act relating to revenue and taxation with reference thereto (Acts 1942, c. 131, sec. 1; Const. sec. 2).

4. Taxation. — The provision of the 1942 act relating to revenue and taxation requiring tax commissioners to pass examinations testing their ability did not vest arbitrary power in the Department of Revenue because the act prescribed no standard for the examination (Acts 1942, c. 131, sec. 1; Const. sec. 2).

5. Taxation. — The 1942 act relating to revenue and taxation in giving Department of Revenue power to pass on qualifications of tax commissioners without providing a standard for grading examination papers did not vest arbitrary power in Department of Revenue (Acts 1942, c. 131, sec. 1; Const. sec. 2).

6. Taxation. — The 1942 act relating to revenue and taxation in giving Department of Revenue power to order a reassessment when assessment was "not in substantial compliance with law" and when "interests of the public necessitate a reassessment" did not vest arbitrary power in Department of Revenue to order reassessment because no standard was set up to determine necessity of reassessment (Acts 1942, c. 131, sec. 10; Const. sec. 2).

7. Taxation. — The 1942 act relating to revenue and taxation in giving Department of Revenue power to order reassessment did not vest department with arbitrary powers where complete protection was afforded taxpayer against unjust reassessment, ample notice of reassessment was required and right of appeal was given (Acts 1942, c. 131, secs. 6, 10, 16; Const. sec. 2).

8. Taxation. — Under provisions of 1942 revenue and taxation act requiring notices of proposed increase in assessments to be served in the manner in which summons are required to be served, such notices could not be served in accordance with provisions of Civil Code dealing with serving notices unless taxpayer was absent from county or concealed himself or if after the person attempting to serve the notice was unable after diligent effort to deliver it to taxpayer personally (Civil Code of Practice, sec. 625; Ky. Stats., sec. 4122; Acts 1942, c. 131, sec. 16).

Appeal from Franklin Circuit Court.

Lawrence S. Grauman for appellant.

Hubert Meredith, Attorney General, and Earl S. Wilson, Assistant Attorney General, for appellee.

Before Wm. B. Ardery, Judge.

OPINION OF THE COURT BY CHIEF JUSTICE FULTON.

Affirming in part and reversing in part.

Chapter 131 of the Acts of 1942, entitled "An Act relating to revenue and taxation," deals with the assessment of property for taxation and contains numerous provisions with reference to county tax commissioners and their duties.

By section 1 of the Act any person seeking the office of county tax commissioner must in the month of January, 1945, take an examination to be given by the Department of Revenue before his name can be placed on the ballot as a candidate. It is provided that the questions on the examination "shall be formulated so as to fairly test the ability of the applicant to serve as county tax commissioner."

Section 10 of the Act provides in part as follows:

"Whenever it shall appear satisfactorily to the Department of Revenue upon complaint made by the owners of not less than ten per cent (10%) of the taxable property in the assessment district or upon the investigation of the Department of Revenue or for any other just reason that the assessment of property or any class of property in such district is not in substantial compliance with the law and that the interest of the public necessitates a reassessment thereof, the Department of Revenue shall have authority to order a reassessment of all or any part of the taxable property in such district to be made by one or more persons appointed for that purpose by the said Department. The order directing such reassessment shall state the reasons therefor and a copy shall be filed in the office of the clerk of the county court where the property lies."

Section 16 provides that the board of supervisors may increase the assessment or assess unlisted property but before doing so shall give notice to the owner, if known, otherwise to the occupant and the tax commissioner is required to serve the notice in the manner in which summons is required to be served.

In this declaratory judgment action filed by appellant it was contended that the title of the Act does not give reasonable notice of the provision with reference to how a candidate for the office of county tax commissioner may become eligible to have his name placed upon the ballot and that the Act was therefore violative of section 51 of the Constitution which provides that "No law enacted by the general assembly shall relate to more than one subject, and that shall be expressed in the title * * *."

It was further contended that section 10 of the Act was violative of section 2 of the Constitution of Kentucky in that it vested arbitrary power in the Department of Revenue to order a reassessment. The claim was also made that section 1 of the Act vested arbitrary power in the Department of Revenue in failing to provide standards as to the character of questions to test the ability of applicants and in failing to set a standard by which the examination papers were to be graded.

The petition also stated that an actual controversy existed between appellant and appellees as to the manner of service of the notices of proposed increases in assessments to be given by the board of supervisors pursuant to section 16, it being claimed that such notices, required to be served in the same manner as a summons, could be served in the manner in which a notice is required to be served by the Civil Code of Practice, section 625.

The trial court adjudged the act constitutional in its entirety. It was also adjudged that notices under section 16 should be served in the same manner as a summons is required to be served by the sheriff. A further adjudication was made as to the compensation of the tax commissioner under section 6 for sending notices by registered mail and as to the duty of the Department of Revenue to advance certain sums therefor but since neither appellant nor appellees question the correctness of this portion of the judgment no further mention will be made of it.

In support of the contention that the title to the Act fails to meet the requirements of section 51 of the Constitution it is argued that the title is not sufficient to give notice that the Act deals with the qualifications of county tax commissioners and proposes to invalidate certificates of qualification theretofore issued. We think there is little force in the argument. The title is what is known as a general title. The Legislature may in its discretion select a general or restrictive title. State Board of Charities and Corrections v. Combs, 193 Ky 548, 237 S.W. 32. And any provisions in the body of the Act which are so related to the title as to be reasonably embraced within its terms and germane thereto are valid; and whatever is materially connected with and not foreign...