Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1852-04-29
list. Thew shall add 10 the aggregate


such per centum, in each case, as viii
raise the same TO IFS true value in mon
ey.
I'd. They shall deduct from the ag-
gregate valuation of the real properly
of every county. which they shall be-
lieve TO be valued above its true value
in money, such per centum, in each
case, as will reduce the same to its true
value in money.
Sd. Ifthey shall believe that right and
Justice require the valuation OF the real
property of any town or towns in any
county, or of the real property oil such
county not in towns. TO be raised or to
be reduced, without raising or reducing
the other real property 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 CEN
tum as they shall believe will raise or
reduce the same TO its true value in
money.
4th. They shall not reduce tie aggre-
gate value of all the real property OF
the State, as returned by the county au-
ditor, more than ten millions of dollars.
5th. Said board shall keep full re-
cord of their proceedings and orders.
DUTIES OF STATE AUDITOR.
Sec. So. When the State board of
equalization shall have completed their
equalization of real property among the
several counties, the auditor of state
shall transmit TO each county auditor, a
statement of the per centum to be added
TO, or deducted from the valuation Of
the real property of his county, specify
ing the per centum added to, or deduc-
led from the valuation of the real proper
ty of each Of the several towns, and of
the real property not in towns, in case
an equal per centum shall not have been
added to or deducted from each; and
the county auditor shall forthwith pro-
ceed 10 add to or deduct from each tract
or lot of real property in his county,
the required per centum on the valuation
thereof, as it stands, after the same shall
have been equalized by the county
board of equalization; adding, more
over. or deducting, in each case, any
fractional sum of less than fifty cents,
so that the value of any separate tract
or lot, shall contain no fraction Of a
dollar.
Sec. SO. The auditor of state shall,
on or before the fifteenth day of July.
annually. give notice to each county
auditor. of the rates per centum required
by The general assembly, II be levied
for the payment OF the principal and
interest of the public debt. for the sup
port Of common schools, for defraying
the expenses of the state. and for such
other purposes as shall be prescribed by
law; which rates or per centum shall be
levied by the county auditor on the taxa
bic property Of each county on the du.
plicate, and shall be entered in one
column, and denominated state taxes.
ANNUAL COUNTY BOARD OF EQUALS
ZATION.
Sec. 60. There shall be an annu-
al county board for the equalization
OF the real and personal property,
and moneys and credits, in each
county, exclusive of The city of Cin>
cinnati, TO be composed Of the coun-
ty commissioners and county audi
lor, who shall meet for that purpose
at the auditors office, in each coun-
ty, on the second Wednesday OF Nav,
annually. Said board shall have the
power to hear complaints, and to
equalize the valuation Of all real and
personal property, moneys and cred
IFS within the county, and shall be
governed by the rules prescribed in
The fifty-third section of this act, for
the government of county boards
Tor the equalization of real property;
Provided, that said board shall not
reduce the value of the real property
OF the county, below the aggregate
value therof, as fixed by the State
board Of equalization. nor below its
aggregate value on the duplicate of
the preceding year; TO which shall
be added the value OF all new en-
tries and new structures, over the
value Of those destroyed, as returned
by the several township assessors for
the current year.
Sec. 81. There shall be a spe-
cial uoard for the equalization OF the
real and personal property, moneys,
and credits, in the city Of Cincinnati,
10 be composed Of the county audi
tor, and six citizens OF said city, to
be appointed by the city council;
said board shall meet annually, at
the auditors Office in Cincinnati, on
the second Monday of Nav, and
snail have power TO equalize the val
ue OF the real and personal property,
moneys and credits, within the city
of Cincinnati, and shall be governed
by the same rules, provisions and
limitations, that are prescribed for
the government of the county boards,
for the equalization OF real and per-
sonal property, moneys and credits;
Provided, that said board shall not be
authorized 10 extend its session be.
yond the first Monday in June, in
each year.