Hagenmeyer v. Board of Equalization

Foote, C. This was an application for a writ of review, the purpose of which was to annul an order of the [215]board of equalization of Mendocino County increasing the assessment of taxes upon the property of Mr. Hagenmeyer, the plaintiff. The court below seems to have been of the opinion that the board had exceeded its jurisdiction, and ordered that its action in the premises be annulled. From the judgment rendered this appeal is prosecuted.

One question upon which the determination depends, as it appears, is, whether or not the plaintiff had due notice that the board proposed to increase or lower his assessment.

The return to the writ of certiorari showed that, according to a rule made by the board, notice as to such matters was to be given by the clerk of that board, “by depositing a circular letter in the United States post-office, addressed to each of the persons whose interests were to be affected, at his regular place of business, with the postage thereon prepaid.”

“ Said notice to state the valuation placed by the assessor upon the property to be raised or lowered, and the valuation to which said property is proposed to be raised or lowered by said board, and a direction that the owner of such property appear before the board within seven days from the- date of the notice and show cause why such change should not be made.”

It further showed that, according to the minutes of the board, such a notice was sent to the plaintiff on the 11th of July, 1887. The order increasing his assessment was made on the 18th of the same month and year.

The affidavit of the clerk of the board showed that such notice had been mailed and sent to the plaintiff on that day by the clerk, but according to his evidence, as a witness on the trial, such notice and affidavit proving mailing, etc., were not before the board at the time it made the order; and that he appended his affidavit of proof of mailing, etc., some days after the order was made. He also testified that he had told the board on the day [216]when the order was made that such a notice had been duly mailed on the 11th of July, 1887. And he thought then, and still thinks from his memory of the matter, that he had done so as a matter of fact.