The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1851-05-14
LAWS OF OHIO.
PUBLISHED BY AUTHORITY
CONCLUSION OF TIE TAX LAW.
DUTIES OF COUNTY AUDITORS.

DUTIES OF COUNTY AUDITORS.
SEC. 35. The county auditor Of each
county shall, as soon as practicable, after
the fifteenth day of March, one thousand,
eight hundred and hity-two, and every
sixth year thereafter, make out and deliv-
er to the assessor of each district in his
: county, an abstract from the books in his
office, containing description Of each
tract and lot of real property. situate with
in such district, with the name Of the own
or thereof, if known, and the number oil
acres or quantity Of land contained there.
in, as the same shall appear on his books;
and also map Of each township and town
within such district.
Sec. SO. Each county auditor shall add
to the value, as returned by the assessor,
Of all personal property, and of all moneys
and credits, which the owner or other pei.
son, in behalf of the owner, whose duty
it is made by this act to list the same, has
refused TO list or to the value Of which
such persons shall have refused to swear
or affirm when required so 10 do, in obe-
dience TO the provisions OF this act, fifty
per centum on the value so returned by
the assessor.
~ Sec. 81. If any person required TO list
property for taxation. shall have been pre-
vented by sickness or absence, from max
ing out and delivering to the assessor such
statement, such person, or his agent, hav-
ing charge of such property, may, at any
time before the assessment OF taxes there
} on by the county auditor, make out, and
!, attest on oath or affirmation before the
county auditor, who is hereby authorized
to administer the same, a statement as re-
quired by this act; and the county auditor
. shall, in such case, make an entry thereof
on the return for the proper township, and
correct the corresponding item or items
81, in the return made by the assessor, as the
case may require; but no such statement
shall be received by the county auditor,
from any person who shall have refused
10 make out, attest on oath or affirmation
3, and deliver 10 the assessor, such state
ment, within the time required by this act,
nor from any person, unless. he shall make,
and file with the county auditor, an affida-
Wit that the person required by this act 10
list the same, was absent from his township,
without design to avoid the listing of his
property. or was prevented by sickness
.drom making out and delivering TO the as
SCISSOR the required statement, within the
time prescribed by law.
=. Sec. 38. If, from a careful examina-
ton Of the returns made by the district
i. assessors, the county auditor shall discov.
or that any tract of land, or town lot, or
!: part Of either, in his county, shall have
been omitted in the returns of such asses
.sors, he shall add the same to his list Of
real property, with the name OF the owner,
and shall forthwith notify the assessor in
whose returns such omission occurred,
thereof, who shall forthwith proceed to as.
certain, and return TO the county auditor,
the value Of the tract or lo:, or part thereof,
or the auditor may himself ascertain the
value OF such tract or lot or part thereof,
and add the same to the list Of real prop.
erty. t.f
" SEC. 80. 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
J Of real property in his county; but in no
J. .case shall he make any deduction from
the valuation OF any tract or lot of real
property, except such as shall have been
) ordered, either by the State board, or by
the county board Of equalization, in con.
formisy with the provisions Of this act, or
upon the written order of the Auditor Of
State, which written order shall only be