The Kalida venture. [volume] (Kalida, Ohio) 1841-1865, 1846-04-02

his township, without design to avoid the
listing of his property, or was prevented by
sickness, or other unavoidable occurrence,
(stating the same, from making out and de-
liverng to the assessor the required state
ment, within the time prescribed by law.
Sec. H. If, from careful examination
of the returns made by :he 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 assessors, he shall add the
same to his lis! of real property, as separate
parcel, with the name of the owner, if
known, or add The same to any parcel of real
property returned by the assessor, as the
case may require, and he shall forthwith
notify the assessor in whose returns such
omission occurred, thereof, who shall forth
with proceed TO ascertain, and return TO the
county auditor, the value of the parcel, or
part thereof so omitted
SEC. az. Each county auditor shall, from
time to time, correct any error which he may
discover in the description, or in the quanti-
ty of land contained in his list of real pro-
pery in his county; but in no case shall he
make any deduction from the valuation of
any parcel Of real property, except such as
shall have been ordered, either by the state
board, or by the county board of equaliza-
tion, 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 statement Of facts submitted
to the auditor Of state in writing.
Sec. 43. 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 his 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 being so required and author
lied, proceed 10 correct such errors and
omissions, 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 per-
son in his former return.
COUNTY BOARD OF EQUALIZATION.
SEC. "A. The county auditor, the county
surveyor, the county commissioners, and the
district assessors, or majority of them,
shall form county board of equalization.
They shall meet on the first Monday of
August next, at the court house in their
respective county, if the court be not in
session, but if in session, at some other con-
venient place at the county seat; when the
county auditor shall lay before them the re-
turns of the real property, made by the
several district assessors of each county,
with the additions he shall have made there
to, and having each taken an oath, fairly and
impartially, to equalize the valuation of the
real estate of such county, agreeably to the
provisions of this act, they shall Immediately
proceed 10 equalize such valuation, so that
each parcel shall be entered on the tax list
at lis true value; and for this purpose, they
shall observe the following rules:
1st. 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, agreeably to the
rules prescribed therefor, in the twelfth sec.
ton of this act.
I'd They shall reduce the valuation of such
parcels as, in their opinion, have been re-
turned above their true value, as compared
with the average valuation of the real pro-
perty of such county, having due regard &c
the relative situation, quality of soil, improve.
ments, natural and artificial advantages DOS.
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.
4th. They shall equalize the valuation OF
the several new structures returned by the
several assessors of their county; and in so
doing, they shall not reduce the aggregate
value of all new structures so returned, but
such aggregate value, deductiug 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 10 the previous valuation of the real
property of such county.
Sec. 45. Each county auditor shall, on or
before the first day of September next, make
out, and transmit 10 the auditor of state, an
abstract Of the real property of each town
ship in his 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 pro-
perty, other than town lots, as returned by
the several assessors of his county, inclusive
of such additions as shall have been made
thereto under the provisions of this act.
Sd. The aggregate value of the real pro-
MARTY in each town in his county nc ref,,rnad