State Tax Commission v. Johnson

• Decision Date: 11 March 1954
• Docket Number: No. 8083,8083
• Citation: 269 P.2d 1080,75 Idaho 105
• Parties: STATE TAX COMMISSION v. JOHNSON et al.
• Court: Idaho Supreme Court

Page 1080

269 P.2d 1080

75 Idaho 105

STATE TAX COMMISSION v. JOHNSON et al.

No. 8083.

Supreme Court of Idaho.

March 11, 1954.

Robert E. Smylie, Atty. Gen., J. N. Leggat, Asst. Atty. Gen., for plaintiff.

Carl H. Swanstrom, Council, Donart & Donart, Weiser, for defendants.

PORTER, Chief Justice.

This is an original proceeding by plaintiff seeking to compel defendants to comply with an order made by the State Tax Commission. From the petition of plaintiff, filed November 30, 1953, the following facts appear: The Assessor of Adams County assessed the cattle situated in such county for the year 1953 at the total amount of $322,999. None of the individual owners of said cattle filed any complaint or protest with the County Board of Equalization of such county in respect to such assessment. On or about July 13, 1953, the County Board of Equalization made and entered an order providing that 'The Board orders a general cut of approximately 10% to be made on all cattle assessments for 1953, * * *.' Thereafter, the abstract of the real and personal property assessment rolls of Adams County for the year 1953 was prepared and submitted to the State Tax Commission. Such abstract showed the total assessment of such cattle to be the amount of $289,374.

On the second Monday in August, 1953, the State Tax Commission met at the time and place provided by statute and after comparing the abstracts of the assessment rolls of the several counties of the state and after having heard the County Assessor of Adams County, ordered that the assessments of cattle appearing upon the abstract of Adams County be increased and restored to the assessments made by the assessor in the first instance. A certified statement of said changes was sent to the defendant county auditor by plaintiff's executive officer.

On or about September 14, 1953, defendant, Mabel Hoover, notified plaintiff that the Board of County Commissioners of Adams County had met on said September 14, 1953, and refused to accept the increases in the assessment of cattle certified by the State Tax Commission. On or about September 25, 1953, plaintiff made written demand upon defendant, Mabel Hoover, that she make and enter the changes made by plaintiff upon the proper records of Adams County in the manner and form required by the statutes. Said defendant has failed and refused so to do. Plaintiff alleges that unless the writ of mandate is issued as prayed for, defendants will put into effect their alleged illegal acts and omissions and will cause great harm to be done to Adams County and the State of Idaho.

On the basis of such petition, an alternative writ of mandate was issued December 3, 1953.

Defendants filed their answer which admits generally the facts set out in plaintiff's petition. Such answer contains lengthy affirmative allegations which we will summarize. It alleges that the actions of plaintiff were arbitrary and were not taken in the manner provided by law or for the reasons authorized by statutory law or the constitution. That neither Adams County nor the State of Idaho will be injured by any act on the part of defendants complained of in said petition. That the plaintiff is guilty of laches in now prosecuting this action and this action is now untimely in that instead of prosecuting the action immediately after being notified on September 14, 1953, that defendants did not intend to comply with the order of plaintiff raising the assessment of such cattle, plaintiff deferred the initiation of this action until the third day of December, 1953.

That as required by the provisions of Section 63-901, I.C., the Board of County Commissioners of Adams County by September 14, 1953, made a sufficient levy on all the taxable property of the county to produce the amount of the state ad valorem tax apportioned to the county, and a sufficient levy to meet the special state livestock funds assessed against the county. That as required by the provisions of Chapter 10, Title 63, I.C., defendant, Mabel Hoover, between September 14, 1953, and November 2, 1953, computed the amount of all state taxes and the amounts of all county taxes on the total equalized value of all property in Adams County subject to taxation and extended all such taxes upon the real property tax rolls of said county and on or before November 2, 1953, delivered such completed tax rolls to the tax collector of such county. That as required by the provisions of Chapter 11, Title 63, I.C., and particularly Sections 63-1103 and 63-1104, I.C., the Tax Collector of Adams County between November 2, 1953, and November 23, 1953, prepared a statement of taxes and notice as to each and every parcel of property appearing on said tax rolls, showing the amount of taxes as shown on such tax rolls including the amount of tax on any cattle, and mailed a tax notice to every taxpayer on such tax rolls showing the amount of taxes due.

That by the provisions of Section 63-1102, I.C., all such taxes became due and payable from and after November 23, 1953, and that all taxpayers on and after that date were entitled to pay such taxes and discharge their respective properties from the lien thereof.

That a large number of taxpayers assessed for cattle and the taxes on which were extended on the real property tax rolls paid in full all such taxes; and many other such taxpayers paid in full one-half of such taxes; and many other taxpayers have likewise paid in full their taxes on such cattle. Each and every of such taxpayers have received official tax receipts from the Tax Collector of Adams County evidencing the full payment of all such taxes.

Paragraph VI of the answer of defendants is as follows:

'That the plaintiff, by its Petition for Writ of Mandate, in seeking at this late date to compel the defendants to increase for purposes of taxation the valuation of cattle in Adams County by the percentages and amounts demanded by plaintiff, is demanding that defendants be required to do and perform acts impossible of performance, in that:

'(1) There is no statutory method or proceedure provided by law whereby, at this date, values of property for purposes of taxation can be increased:

'(2) There is no statutory method or proceedure by which, at this date, further and additional taxes for 1953 can be imposed upon property now appearing on the 1953 tax rolls of Adams County:

'(3) And there us no statutory method or proceedure by which, at this date, further and additional taxes can be imposed on the same property with respect to which tax payers have already paid the taxes as shown by the tax rolls of the county, and the tax statements and notices issued to such tax payers, and for which taxes, so paid in full by such tax payers, they have heretofore received official tax receipts as to all taxes for 1953:'

Defendants also filed a general demurrer to the petition and a motion to quash. Plaintiff filed a motion to strike the affirmative matter appearing in the answer. Oral argument has been heard and the matter is now before us for decision.

The demurrer to the petition will be denied and the matter considered on its merits. The order on the motion to quash will follow the disposition of the case.

Plaintiff's motion to strike divides the affirmative matter set out in the answer into six-so-called affirmative defenses. The motion to strike the affirmative defense attacking the order of the State Tax Commission is well taken. Such order is not subject to collateral attack in this mandamus action to enforce same. Utah Oil Refining Co. v. Hendrix, 72 Idaho 407, 242 P.2d 124; People ex rel. v. Pitcher, 61 Colo. 149, 156 P. 812; State Tax Commission v. J. & W. Auto Service, 92 Utah 123, 66 P.2d 141. The motion to strike the other socalled affirmative defenses is not well taken. Such defensive...