Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1852-04-26


they may believe to be the true value
thereof, agreeably TO the rules prescribed
by this net, for the valuation thereof.
I'd. They shall reduce the valuation OF
such tracts and lots, as in their opinion,
have been returned above their true value,
as compared with the average valuation
Of the real property Of such county. hav-
ing due regard to the relative situation,
quality of soil, Improvements, natural and
artificial advantages, possessed by each
tract and lot.
81. They shall not reduce The aggre-
gate value Of the real property Of the
county. as returned by the assessors. with
the additions. made thereto by the auditor,
as hereinbefore required; the county au-
ditor shall keep an accurate journal or
record of the proceedings and orders Of
said board.
SEC. 81. There shall be special
board for the equalization Of the real prop
erry in the city OF Cincinnati, 10 be com.
posedof the county auditor. and six citizens
Of said ty, to be appointed by the city
council; said board shall meet at the audi
tors office in Cincinnati; on the fourth
Monday Of October, one thousand eight
hundred and fifty three, and every sixth
year thereafter, and shall have power to
equalize the value Of the real property
within the city of Cincinnati. and shall be
governed by the same rules. provisions
and limitations, that are prescribed in The
preceding section for the government of
the county boards for the equalization Of
renl proper.
Sec. 55. Each county auditor shall
on or before the first Monday Of December
one thousand eight hundred and fifty three
and every sixth year thereafter. make out
and transmit to the auditor Of state an alb
s.ract of the real property of each town.
ship in his county, in which he shall [self
forth
Isl. The number OF acres, exclusive
of town lots, returned by the several asses
sors in his county, with such additions as
shall have been made thereto.
ID. The aggregate value Of all such
real property, other than town lots. as re-
turned by the several assessors OF his coun.
~, inclusive Of such additions as shall have
been made thereto, under the provisions Of
this act
Sd. The aggregate value OF the real
property 10 each town in his county, as
returned by the several assessors. with
such additions as shall have beea made
thereto.
State Board of Equalization.
Sec. Sc. The state board of equaliza.
tion shall consist of one member from each
senatorial district Of this State, except the
first district, which shall be entitled to
three members, all OF whom shall have the
qualifications Of electors; and the qualified
electors Of each senatorial district, shall at
the October election. in the year one thou
sand eight hundred and Fifty three, and
every sixth year thereafter, elect persons
to serve as members Of such board Of
equalization in accordance with the pro-
visions Of this section; and the returns Of
the poll books and certificates Of election
shall be governed by the law regulating the
election Of senators; and in case Of vacan-
cy in such Office, either by death, resigna.
tion or Otherwise, the governor Of tho state
shall have power to appoint a person, who
shall be resident elecior Of the district 20
vacated, to gil such vacancy, as soon as he
shall be informed thereof; tho auditor OF
state shall, by virtue Of his Office, be a
member o. this board.
SEC. 81. The said board shalt meet at
Columbus on the first Monday OF Novem-
Der, one thousand eight hundred and fifty
three, and every sixth year thereafter, aud
the members thereof shall saeh take an
oath or affirmation, that be will do the
best OF his knowledge and ability, so far as
the duty devolves on him, equalize the val.
uation Of real property among the several
counties and towns in the state, according
to the rules prescribed by this act for val
uing and equalizing the value Of real prop
eyty; and having received from the auditor
of state the abstracts Of real property tras-
miied 10 him by the several county audi.
tors, said board shall proceed to equalize
the Same among the several towns and
counties Of the state, in the manner here
matter prescribed;
1s,. They shall add to the aggregate
valuation Of the real property Of every
county which they shall believe to be val.
ued below i,s true value in money, such
percentum in each case; as will raise the
same to it's true value in money.
2. They shall deduct from the aggre-
gate valuation Of the real property Of every
county, which they shall believe TO be val.
ued above ito true value 10 money, such
per centum, in each case, as will reduce
the same to its true value in money.
Sd. If they shall believe that right and
justice require the valuation Of the real
property OF any town OF towns in any
county, or Of the real property Of such
county not in towns, TO be raised, OF 10 be
reduced, without raising or reducing the
other real properly Of such county, or
without raising or reducing it in the same
ratio, they may, in every such case, add TO
or take from the valuation of any one or
more Of such towns, or Of property not in
towns, such per centum as they shall be-
lieye will raise or reduce the same to its
true value in money.
4,h. They shall not reduce the aggre.
gate value Of all the real property Of the
State, as returned by The county auditor,