French v. Harney County

• Decision Date: 13 August 1898
• Parties: FRENCH v. HARNEY COUNTY et al.
• Court: Oregon Supreme Court

54 P. 211

33 Or. 418

FRENCH v. HARNEY COUNTY et al.

Supreme Court of Oregon

August 13, 1898

Appeal from circuit court, Harney county; Morton D. Clifford, Judge.

Proceeding by Peter French against Harney county and others to review proceedings changing an assessment. From a judgment dismissing it, plaintiff appeals. Reversed.

Jas. A. Fee, for appellant.

C.W Parrish, Dist. Atty., for respondents.

BEAN J.

On October 10, 1896, the board of equalization of Harney county being then in regular session, directed the county clerk to issue a citation to the plaintiff, requiring him to appear before the county court at its next term, and show cause why his assessment of 8,000 head of cattle, valued at $80,000 should not be raised to 15,000 head, of the value of $150,000. Thereafter, and on the same day, it caused to be entered in its record the following order: "In the Matter of the Assessment Roll for the Year 1896. Now, at this time, the board of equalization having completed its labors, examined the assessment roll for the year 1896, and equalized the assessments therein, it was ordered that the board adjourn without day." On October 17th the county clerk issued a citation to the plaintiff, requiring him to appear in the county court on Monday, November 4, 1896, and show cause, if any, why his assessment should not be increased in the respect mentioned in the order of the board, in obedience to which he appeared; and after a hearing the county court found and determined that he was in fact the owner of 12,000 head of cattle in the county, liable to assessment, and increased his assessment accordingly. To reverse and annul such order this proceeding was instituted, and, it having been dismissed by the circuit court, the plaintiff appeals. His contention is that the county court was without jurisdiction to make the order increasing his assessment, because the board of equalization had, as its records affirmatively show, completed the examination and correction of the assessment roll, and equalized the assessment thereon, before its final adjournment.

By section 2778 of the Code, the judge, clerk, and assessor of the several counties of the state are made to constitute a board of equalization, with "power to examine and correct the assessment roll of their respective counties and to increase or reduce the valuation of property assessed"; and such board is required by section 2781 to continue its sittings from...