The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1846-03-21
auditor, the value Of the parcel, or part
thereof so omitted. "a

SEC! 42s Each county. auditor shall,
from time to time, correct any error
which he may discover in the descrip-
tion, or. in the quantity of land con-
tanned in his list Of real property 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
equalization, in conformity with the pro-
visions 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 up
on receiving the return Of any township
assessor, shall be satisfied that he has
omitted any property, moneys, or cred
its, in his township, wlichhe 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 prop
erty, moneys, or credits of his town
ship, and in such case, such assessor
shall, within ten days after being so re-
quired and authorized, proceed to cor
rect such errors and omissions, and
make return thereof 10 the auditor of
his county; but nothing herein con-
tanned shall authorize any assessor to
reduce the amount assessed against any
person in his former return.
COUNTY BOARD OF EQUALIZATION.
SEC. A. The county auditor, the
county surveyor, the county commits:
sioners, and the district assessors, or a
majority of them. shall form county
board Of Republication. 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 conve-
nient place at the county seat: when
the county auditor shall lay before
them the returns Of the real property,
made by the several district assessors
OF each county, with the additions he
shall have made thereto, and having
each taken an oath, fairly and impair
tally, to equalize the valuation OF the
real estate of such county. agTeeably
to the provisions of this act, they shall
Immediately proceed to equaIize such
valuation, so that each parcel shall be
entered on the tax.list at its true value;
and for this purpose, they shall observe
the following rules:
lst. They shall raise the valuation
Of such parcels of real property as, in
their opinion, have been returned be-
low their true value, to such price or
sum as they may believe to be the true,
value thereof, agreeaby to the rules
prescribed therefor, in the twelfth Sec
ton 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 valua-
ton of the real property of such coun-
ty, having due regard to the relative
situation. quality of soil, improvements,
natural and artificial advantages posses
sed by each parcel.
Sd. They shall not reduce the ag-
gregate value of the real property of
the county, as returned by the asses
sors, with the additions made thereto
by the auditor, as hereinbefore requir-
ed.
4th. They shall equalize the vaIua-
ton of the several new structures re-
turned 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 ag-
gregate value, deduc ting thereirom the
value of structures DESTROYED by fire,
food, or otherwise, as returned bv the
assessors under the provisions of this
act; shall be added to the previous val
uation Of the real property of such
county. -,.,
|. Sec. IS. Each county auditor shall
on or before the first day Of September
next, make out, and transmit to the
ouditor OF state, an abstract of the real
property of each township in his coun-
ty; in which he shall set forth:
ist. The number of acres, exclusive
Of town lots, returned by the several
assessors in his county, with such ad-
ditions as he shall have made thereto.
Cd. The aggregate value of all such
real property, other than town lots. as
feturned by the several assessors ofhis
county, inclusive of such additions as
shall have been made there eto under the
provisions Of this act.
Sd. The aggregate value OF the real
property in each town in his county, as
returned by the several assessors, with
such additions as shall have been made.
thereto, and the number Of the separate
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