The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1846-03-21


auditor, Tor every purpose Tor which he
is required to assess taxes, shall assess
an equal per centum of tax on all real
and personal property, and moneys
and credits subject to such tax, agreea-
bly, to the value thereof, as determined
and equalized under the provisions Of
this act,
DUTY OF COUNTY COMMISSIONERS IN RE-
GARD TO TAX FOR COUNTY PURPOSES.
Sec. 55. The county commission.
ers Of each county shall, at their June
session, annually, determine on the
amount to be raised (nstead OF the per
centum to be assessed, as heretofore
for ordinary county purposes, for bridg-
es, for public buildings, and for the sup
port Of the poor, ard also the sum to
be raised for road purposes, not ex.
ceeding in amount, for either Of those
purposes, the sum which, with the
per centum, they are, by existing laws,
authorized to assess on the taxable prop
erty, of their county, now entered on
the list or duplicate, will produce: Pro-
vided, that the county commissioners
of the counties of Ashtabula, Trumbull,
Portage, Geauga, Lake, Cuyahoga, Lo-
rain, Summit, Medina, Ottawa, Mon
roe, Belmont, Huron and Erie shall, at
their meeting on the first Monday Of
March, in each year, determine the
amount ofroad tax to be levied for that
year, and the same shall be assessed
upon the duplicate of property of the
proceeding year, and said tax shall be
expended upon the road in the manner
pointed out by the law now regulating
road taxes in said counties.
rUTY OF TOWNSHIP TRUSTEES, AS TO LIE
WING TAX FOR TOWNSHIP PURPOSES.
SEC. Sc. The trustees Of the sew
eral townships in each county shall, ,or
or before the fifteenth day of June, an
nually, determine the amount necessq
ry to be raised in their townships, res
pectively, for the various purposes for
which they are authorized by the sec
ond section of the act passed January
fifteen, one thousand eight hundred and
thirty.three, to amend the act entitled
san act to provide for the lncorpora-
ton of townships" not exceeding, for
either of such purposes, the amount
which the per centum on the present
amount Of taxable property Of such
townships, authorized by said section,
will produce; and said trustees shall
Immediately give notice to the auditor
of their county, of the amountso to be
levied.
| REVALUATIoN OF PROPERTY.
SEC. 81. Every sixth year, compu-
ting from the year one thousand eight
hundred and forty-six, the real property
of the state shall be relisted, valued, re-
turned and equalized in the manner
pointed out in this act, and for those
years, district assessors shall be ap-
pointed in the manner hereinbefore
prescribed.
Sec. So. Each township assessor
shall, annually, at the time of taking a
list Of personal property, also take a
list of all real property situate in his
township, that shall have become sub
iect to taxation since the last previous
listing of property therein, with the val
ue thereof, estimated agreeably TO the
rules prescribed therefor by the twelfth
section of this act, and of all new bull
dings, or other structures Of any kind,
over one hundred dollars in value, the
value of which shall not have been pre-
viously added TO, or included in the
valuation of the land on which such
structures have been erected, and shall
make return to the county auditor
thereof, at the same time he is required
by this act to make his return of per-
sonal property; in which return he shall
set forth the parcel ofrear property on
which each of such structures shall
have been erected, the kind of structure
so erected, and the true value added to
such parcel Of real property, by the
erection thereof; and the additional sum
which it is believed the land on which
the structure is erected would sell for,
at private sale, in consequence thereof,
shall be considered the value of such
new structure; and in case Of the des-
truction. by fire, flood or otherwise, OF
any building or structure OF any kind,
Overcome hundred dollars in value, which
shall have been erected previous to the
last valuation of the land on which the
same shall have stood, or the value OF
which shall have been added to any
former valuation of such land, the as
SCISSOR shall determinine, as nearly as
practicable, how much less such land
would sell for, at private sale, in conse-
quence OF such destruction, and make
return thereof to the county auditor,
as in this section before provided.
Sra 60 Eoob o~,a a., IL: Il =. n