The Cadiz sentinel. [volume] (Cadiz, Ohio) 184?-1851, 1846-03-18

fused to swear when required so to do, in obe-l
dience TO the provisions Of this act, fifty per-
centam on the value so returned by the asses
sori and, in every such case, ifsaid auditor shall
have reason to believe that the value 50 returned
by tee assessor is below The true value of such
personal property, or of such moneys and Gre
dts, he may al any time institute such further
examinaton as tothe amount aud value Of such
property, moneys and credits, as he shall deem
proper and necessary, and for that purpose, he IS
hereby invested with all the authority conferred
by this act on assessors in similar cases; and if
bshail appear, upon examination, to the salts
lacilon of The auditor, that the value SO returned
by such assessor is below the true value of such
property, the person whose duty it shall have
been to list such property, moneys or credits,
shall be liable for all costs attending such exam
natjon.
SEC. 40. If any person required to list pro.
perry for taxation, shall have been prevented BY
sickness, absence, or other unavoidable occur
renee, from making out and delivering to the as
SCISSOR such statement, such person, or his agent,
having charge Of such property, may, at any
time before The assessment of taxes thereon by
The county auditor, make out, and attest on oath
before the proper assessor, or the county audi
tor, who is hereby authorized to administer such
oath, statement as required by this act; and the
assessor or the county auditor SHALL in such case,
make an entry thereof on the return for the po-
per township, or correct the corresponding item
or Items in the return made by the assessor, rs
the case may require; but no such statement
shall be received by the county assessor or audi
tor, or by the county commissioners from any
person who shalt have refused TO make out, al
tos! on oath, and deliver 10 the assessor, such
statement, within the time required by this act,
nor from any person, unless he shall first make,
and file with the county auditor or assessor, an
affidavit that the person required by this act to
list the same, was absent from his township,with-
out design to avoid the listing ofhs property, or
was prevented by sickness, or other unavoidable
occurrence, (stating the same,) from making out
and delivering to the assessor the required state.
ment, within the time prescribed by law,
SEC. al, II, from a careful examination of
the returns made by the district assessors, the
county auditor shall discover that any parcel of
land, town lot, or part OF either, in bis county,
shall have been omitted in the returns of such
assessors, he shall add the same to his list Of real
property, as separate parcel, with the name of
the owner if known, or add the same 10 any par
eel Of real property returned by the assessor, as
the case may require; and he shall forthwith no.
ti(y the assessor in whose returns such omission
occurred, thereof, who shall forthwith proceed
TO ascertain, and return to the county auditor the
value Of the parcel or part thereof so omitted.
SIc, 42 Each county auditor shall, from
time 10 time correct any error which he may dis
ia, ,1o 4 ,DC
land contained in bis list of real property in his
county; but in no case shall he uMkc any deduc-
ton from the valuation Of any parcel of real pro,
perty, except such as shall have been ordered,
either by the state board, or by the county board
IF equalization, in conformity with the provis
ons of this act, or upon the written order Of the
auditor of state, which written order shall only
DC made upon statement of facts submitted toll
he auditor of state in writing.
SEC 43. If any county auditor upon roceiv-
ing the return Of any township assessor, shall be
satisfied that he has omitted any property, mo
,eys, or credits, in his township, which he was
)ound to return, such auditor may authorzeand
oquiye such assessor to proceed TO correct any
'rror or omissions which may have occurred in |
ssessng the property, moneys, Or credits, Of his
ownship, and in such case, such assessor shall,
within ten days after being so required and au-
hog,zod, proceed to correct such errors and
and make return thereof to the audi /
oroF his county; but nothing herein contained
hall authorize any assessor to reduce the amount
ssessed against any person in bis former return.
County Board Of Equalization.
SEC. "a, The county auditor, the county |
urVeyor, the county commissioners, and the dis
rici assessors, or majority Of them, shall form
ounly board ofcquazaton. They shall meet
n the first Monday of August next, at the
ourt house in their respective county, if the
ourt be not in session, but if in session, at some
thor convenient place at tho county seat; when
he county auditor shall lay before them the re-
arns of the real property, made by the several
istrct assessors Of each county, with the add
ions he shall have made thereto, and having
ach taken an oath, fairly and imparlially, to
qualjze the valuation of the real estate Of such
ounty, agreeaby to the provisions of this act,
hey shall Immediately proceed to equaIizo such
aluatoH, so that each parcel shall be entered on
he tax lst at its true value; and fol this pur-
'ose they shall observe the following rules
lst They shall raise the valuation of such
'2rcols ofreal property as, In their opinion, have
ecn returned below their true value, to such
rice or sum as they may believe 10 be the true
alne thereof, agreeably to the rules prescribed
horofor, in the twelfth section Of this act
81 They shall reduce the valuation Of such
arcels as, in their opinion, have been returned
boye their true value, as compared with the av
rage valuation of real property of such coun-
y, having due regard to the relative situallon,l
ualiy Of. soil, improvement, natural and artifi.l
ial advantages possessed by each parcel.
3D.. They shall not reduce tho aggregate value
f the real property Of the county, as returned
y the assessors, with the additions made there
0 by the auditor, as hereinbefore required.
4th. They shall equalize the valuation Of the
everal new structures returned by the several
SCISSORS of their county; and ia 50 doing, they
hall mt rednca lie annrn aaln vntne Of all now /