Rickard

This is an original proceeding in certiorari to annul an order of the council of the city of Santa Barbara, sitting as a board of equalization, whereby the assessed valuation of petitioner’s property was increased. Petitioner seeks to have the order declared void upon the ground that the board had no jurisdiction, for the reason that, according to her claim, no “complaint” was made to the board, as contemplated by section 85 of the city charter, which reads: “On the first Monday in July in each year, and daily thereafter until and including the following Saturday, or for such further time as they may find necessary, the Council shall meet as a Board of Equalization, for the hearing and adjudication of all complaints regarding the description, valuation and ownership of assessed property, or the omission of property which should be v assessed, and notice of the time and place of such meetings shall be included with notice of publication of the tax-roll, and upon such roll when published. At such meetings the Council shall publicly order, and the assessor shall enter upon the tax-roll, all such corrections as may be adjudged equitable, and in case of any additional assessment, the…