State Ex Rel. Murphy v. Superior Court

249 P. 768, 30 Ariz. 620, 1926 Ariz. LEXIS 274
Arizona Supreme Court·Decided October 5, 1926·No. Civil No. 2563.·Published·Cited by 4 cases

Opinion

LOCKWOOD, J.

La the year 1926 the county assessor of Cochise county completed the assessment-roll of said county as required by law, and delivered it to the clerk of the board of supervisors. Included within said roll were many thousand acres of land, which were, and had been for many years, classified as “grazing and dry farming lands.” During the year 1925, and several years prior thereto, these lands had been assessed at three dollars per acre, hut *622 in 1926 the assessor had reduced their valuation to two dollars. The board of supervisors, sitting as a board of equalization, met according to law and took no action upon the reduction. Thereafter the state tax commission met as required by law as a state board of equalization, and on the ninth day of August transmitted to the board of supervisors of Cochise county an order which reads in part as follows:

“In accordance with the provisions of paragraph 4835, title 49, Revised Statutes of Arizona 1913, Civil Code, you are hereby advised of the changes which have been made in the assessment of your county for the year 1926 by the state board of equalization, and you are ordered to enter them accordingly upon your rolls. Such changes are as follows, to wit: Increase eight hundred thousand acres of grazing land from two dollars to three dollars per acre, thereby making a net increase of eight hundred thousand dollars. ...”

The board of supervisors, on the eighteenth day of August, notified the tax commission that they refused to increase the valuation of grazing land as commanded by the foregoing order. On August 28th the tax commission transmitted to the supervisors another order, which we quote in part:

“We advise you that, if your board of supervisors does not reconvene as a board of equalization on or before August 31st, 1926, and comply with the order of the state board of equalization, action will be instituted against you to compel compliance with the order. ... It having been brought to the attention of the commission that the assessor of Cochise county now contends that he did not reduce as much as eight hundred thousand acres of grazing land and farming land from three dollars to two dollars which is the land upon which an increase of one dollar per acre has been ordered, you are advised that the order made August 9th, 1926, was intended to apply only to such dry farming and grazing land as was reduced one dollar per acre, and is modified accordingly.”

*623 Thereafter John Cull filed a complaint in the superior court of Cochise county setting up the above matters, and that he was the owner of some sixteen hundred acres of land affected by such orders; that the supervisors were about to comply with the orders, and praying that they be enjoined from so doing, for various reasons which it is not now necessary for us either to recapitulate or discuss. A temporary injunction was duly issued out of the court in accordance with the prayer ’ of the petition. Thereafter the state of Arizona and the tax commission filed in this court a petition for a writ of certiorari directed to the superior court of Cochise county, alleging that the action of the court in issuing the injunction was in excess of its jurisdiction. The writ issued, and return was duly made, setting up the foregoing facts, and at the same time respondent filed a motion to quash the writ and various demurrers thereto. The matter is now before us for review upon these motions and demurrers.

Paragraph 4827, Civil Code, Revised Statutes of Arizona of 1913, provides, among other things, in referring to the state -tax commission:

“Its decision upon all matters pertaining to the assessment of property of whatsoever nature, class, or kind, and the valuing and listing of the same, shall be final, except as otherwise provided by law.”

In construing this section we have held in the case of Yuma County v. Arizona & S. R. Co., ante, p. 27, 243 Pac. 907:

“The hearing provided for before the state board of equalization seems to be the only exception; and the plaintiff having been given such hearing, or the opportunity to have such a hearing, and no change of value being made, the valuation by the commission became final.”

*624 And in discussing the right of appeal to the courts on the question of overvaluation, in the same case we stated:

“The Legislature, therefore, has provided for an appeal to the courts on the question of overvaluation where the property is assessed and equalized by the county officers, but not so where the property is assessed and equalized by the state tax commission and state board of equalization. ...”

It therefore appears that the decision of the state tax commission and state board of equalization in assessing and equalizing property is not subject to review by the courts on the ground that the property was overvalued, nor, indeed, do we think that under the limitations of paragraph 4827, supra, it is subject to such review upon any “matter pertaining to the assessment of property of whatsoever class, nature or kind, and the valuing and listing of the same,” except in two cases. The first is that the commission violated the law in a matter not involving discretion. The second is that, in a case where discretion was given it, it either arbitrarily or fraudulently abused such discretion. The state tax commission, sitting as a board of equalization, is acting in a judicial capacity, and its discretion therein is subject to review only for the same reasons and to the same extent that the discretion of an inferior court may be reviewed by an appellate tribunal.

It is not, however, necessary for us in this hearing to determine whether or not the specific action of the state board of equalization in question was contrary to law or an abuse of discretion, for the present issue can be determined upon the motion to quash. Our statute in regard to writs of certiorari provides as follows:

“The writ shall be granted in all cases when an inferior tribunal, board or officer, exercising judicial functions, has exceeded the jurisdiction of such tri *625 bunal, board or officer, and there is no appeal, nor, in the judgment of the court, any plain, speedy and adequate remedy.” Civil Code 1913, par. 1495.

It is the contention of the respondent that under this statute, if there is an appeal from the action of the lower tribunal, certiorari will not lie, even though in the judgment of the higher court the appeal does not furnish a plain, speedy and adequate remedy. On the other hand, the petitioners insist that, even though there be an appeal, if such appeal does not as a matter of fact provide a proper remedy, the writ should nevertheless issue.

This question has frequently been before the courts of both the territory and the state, and our decisions thereon have been uniformly the same. In Territory of Arizona v. Dunbar, 1 Ariz. 510, 25 Pac. 473, the court stated:

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State Ex Rel. Murphy v. Superior Court, 249 P. 768, 30 Ariz. 620, 1926 Ariz. LEXIS 274 (Ark. 1926).

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