TAX ADMINISTRATION 
149 
$237,420, or an average value of $120.62, for taxes of 1927. 
The latter valuation was approved by the State Board of 
Equalization without change. For taxes of 1928, the 
assessor’s valuation of motor vehicles in the same county 
was $133,160, or an average value of $68.46,% and this valua- 
tion was recommended by the State Tax Commission and 
approved by the State Board of Equalization? That is, for 
taxes of 1928, an average value of $68.46 was approved, but 
for taxes of 1927 an average value of $80.42 was deemed too 
low, and it was therefore increased to $120.62, or 50%. It 
is evident that one of the equalized average values must be 
in error. 
The property of public utilities other than certain strictly 
local property, as previously stated, is centrally assessed by 
the State Tax Commission, which submits its recommenda- 
tions to the State Board of Equalization for final action. 
Table 46 shows in detail the changes made by the State 
Board of Equalization in the valuations for taxes of 1928. 
The property in this classification was assessed by the State 
Tax Commission at $493.2 million, which was reduced to 
$486.1 million by the State Board of Equalization, the net 
decrease amounting to 1.4%. The principal reductions were 
in the valuations of electric light, power, and transmission 
companies; the total valuation for this group was reduced 
6%. The valuation of one large street railroad company 
was reduced 14.3%. The other changes made in the valu- 
ations of utility companies were either very small on a per- 
centage basis or involved comparatively small companies. 
Some of the changes made by the State Board of Equaliza- 
tion in the valuation of public utilities result from hearings 
before the Board, at which representatives of the companies 
desiring reductions are present to state their case. If the 
changes made in the valuations of companies that are given 
a hearing may be taken as a criterion, it appears that mere 
presence at a hearing does not ordinarily result in a change. 
The Journals of the State Board of Equalization would seem 
Journal of the State Board of Equalization, 1927, p. 19. 
2 Biennial Report of the State Tax Commission, 1927-1928, p. 100. 
+ Journal of the State Board of Equalization, 1928, p. 16.