Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1846-04-01

out, and attest on oath before the proper as
SCISSOR, or the county auditor, who is hereby
authorized to administer such oath, a state>
men; Us required by this act; and the asses.
sor or the county auditor shall, in such case,
make an entry thereof on the return for the
proper township, or correct the correspo nd,
ing items in the return made by the assessor,
as the case may require; but no such state-
ment shall be received by the county assessor
| or auditor, or by the county commissioners,
from any person who shall have refused to
make out, attest on oath, and deliver to the
assessor, such statement, within the time re-.
quired by this act, nor from any person unless
he shall first make and file with the county
auditor or assessor, an affidavit that the per-
con required by this act to list the same,
was absent from his township, without de-
sign to avoid the listing of his property, or
was prevented by sickness, or other unavoid~1
able occurrence, (stating the same,) from
making out and delivering to the assessor the
required statement, within the time prescrib-
ed by law.
SEC. Al. If from 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 his
county, shall have been omitted in the returns
of such assessor he shall add the same to his
list of real property, as a separate parcel,
with the name Of the owner, if known, or
add the same to any parcel ofreal proper.
ty returned by the assessor as the case may
| require; and be shall forthwith notify the as
SCISSOR in whose returns such omission occur.
red, thereof who shall forthwith proceed to
ascertain, and return to the county auditor,
the value of the parcel, or part thereof so o.
mitted.
Sec. ~. Each county auditor shall, from
time to time, correct any error which he may
discover in the description, or in the quantity
of land contained in his list Of real property
in bis county; but in no case shall he make
any deduction from the valuation Of any par
eel of real property except such as shall have
been ordered by the State Board, or by the
county Board OF Equalization, in conformity
with the provisions Of this act, or upon the
written order Of the Auditor of State, which
written order shall only be made upon state
ment Of facts submitted to the Auditor of
State in writing.
Sec 45. If any county auditor upon re-
ceiving the return Of any township assessor,
shall be satisfied that he has omitted any
property, moneys, or credits, in Lis township
which he was bound to return, such auditor
may authorize and require such assessor to
proceed to correct any error or omissions
which may have occurred in assessing the
property, moneys or credits Of his township,
and in such case, such assessor shall, within
ten days after beirg 80 required and author.
lied, proceed 10 correct such errors and omis-
sions, and make return thereof to the auditor,
Of his county; but nothing herein contained
shall authorize any assessor to reduce the
amount assessed against any person in his
former return.
COUNTY BOARD OF EQUALIZATION.
SEc. ~. The county auditor, the county
surveyor, the county commissioners, and the
district assessors, or d majority Of them, shall
form q county board Of equalization. They
shall meet on the first Monday in August
next, at the court house IN their respective
county, if the court be not in session, but if
in session, at some other convenient place at
the county seat; when the county auditor
shall lay before them the returns Of the real
property, made by the several, district asses
sors of each county. with the additions he
shall have made thereto, and having each
taken an oath, faithfully and i,npartially to
equaljze the valuation Of the real estate of
such county, agreeably to the provisions ef
this act, they shall Immediately proceed to
equalze such valuation, SO that each parcel
shall be entered on the tax list at its true
value; and for this purpose, they shall obs
serve the following rules:
LIST. They shall raise the valuation of such |
parcels of real property as in their opinion,
have been returned below their true value, to
such price or sum as they may believe to be
the true value thereof, agresably to the rules
prescribed therefor, IN the twelfth section
of this act.
cd. They shall reduce the valuation of
such parcels as, in their opinion, have been
returned above their true value, as compared
with the average valuation Of the real prop
erty of such county, having due regard to the
relative situation, quality of soil, improve-
ments, natural and artificial advantages pos.
sessed by each parcel.
Sd. They shall not reduce the aggregate
value Of the real property of the county, as
returned by the assessors, with the additions
made thereto by the auditor, as hereinbefore
required.
4,h. They shall equalize the valuation of
the several new structures returned by the
several assessors Of their county; and in 40
doing, they shall not reduce the aggregate
value of all new structures SO returned, but
such aggregate value, deducting therefrom
the value Of structures destroyed by fire,
food, or otherwise, as returned by the asses>
sors under the provisions Of this act. shall be
added to the previous valuation of the real
property of such county.
SEC. IS. Each county auditor shall, on or
before the first day ofSeptember next, make
out and transmit to the auditor Of state an
abstract ofthe real property of each township
in bis county; in which he shall set forth:
lst. The number of acres exclusive OF town
lots, returned by the several assessors in his
county, with such additions as he shall have
made thereto.
I'd; The aggregate value Of all such rea;
property other than town lots, as returned
by the several assessors OF his county. incu.
sve Of such additions as shall have been made
thereto under the provisions ofthis act.
Sd. The aggregate value of the real prop
npt in FOR