Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1852-04-30
5,h. Said board hall Keep idll record Of
thsir Proceeding, and orders.
Dplirs of Smle AudiIoF.


Dp,i-s Of Smle Auditor.
Sec. 5s. When ihe Slase board Of equalizl.
don shall have completed their equalization Of
real properly among the several counties, the
uudItnr OF state shah transmit 20 each county
, addilor, a statement Of The per cenIum 10 be ad
ded 10, or deducted from The valuation Of the
real properly Of each Of the several towns, and
lof the real properly not 10 lpwns. in case an
equal per cenIum shall not have been added 10
or deducted from each; and the county audllor
shall forthwith proceed 10 add TO or deduct from
each tract or lol Of real properly 10 his county,
the required per cenlum 90 the valuation there
! Of. as il stands, aller the Same shall have been
, equaized by the county board Of equalization;
adding, moreover or deducling, in each case,
, any fractional sum Of less Than hIly cents, so
that the value ofany separate tract or lot, shall
contain no fraction Of a dollar.
Sec. SO. The auditor OF state shall, on or be.
J fore the fifteenth day Of July, annually, give
notice TO each county auditor, Of The rates per
. cenlum required BY The general assembly, 10 be
D levied for The payment Of the principal aud in
lcresl Of The public debt, for The support of COM
, mon schools, for derfnying the expenses Of tho
slnte, and for such other purposes as shall be
prescribed by law; which rates or per cen'um
! shall be levied BY The county auditor on the
} taxable properly Of each county on the dupli-
! cate, and shall be entered in one column, and
denominaled state taxes.
3 Annual county board Of equalization.
Sec. GO. There shall be an annual county
Z board for The equalization Of the real and per-
z sonal properly, and moneys and credits, in each
county, exclusive Of Ihe city Of Cincinnati, to
b g composed Of the county commissioners and
j. County auditor, who shall meet for that purpose
;, At the auditors office, 10 each county, on the
10 second Wednesday Of May, annually. Said
IS board shall have the power TO hear complaints,
}. and TO equalize The valuation Of all real and
personal properly, moneys and credits, within
h the county. and shall be governed by the rules
n prescribed 10 the iiy.Ihird section ul this acI
ID for The government Of county boards for the
y equalization of real properly; Provided, that
said board shall hot reduce the value Of the re-
$, al properly ofIhe county, below the aggregate
y value thereof, as fixed by the State board o.
equalization, nor below It's aggregate value on
l. The duplicOIe of the preceding year; 10 which
}. shall he added the value OF al new entries anC
le new structures, over The value Of those des
4; troyed, as returned by the several Iownsbif
I. assessors lor tne cufrenl year,
Of Sec. 81. There shall be a special board fol
tho equalization Of The real and personal prop
nr erty, moneys, and credits, in the city OF Cincn
i. natl, TO be composed Of the county auditor, anC
" six ctizens of said city, TO be appointed by ih'
D. city council; said board shall meet annually, a
II the AUDITORS Office in Cincinnati, on the seconC
le Monday of May, and shall have power to equal
n ize the value oil the real and personal properly
e. moneys and credits, within the city oI Cincin
i. natl, aud shall be governed by The same rules
n. provisions and limitations, that are prescribed
le for the government Of The county boards, 70
s. The equalization OF reul and personal properly
n. moneys and credits; Provided, that said boar,
10 shall not be authorized to extend lis session be
yond the first Monday in June, in each year.
Dr Sec, 62. The several county auditors shaI
u. lay before said board Of equalization, The valua
y ZION Of the several tracts and lots of reVl prop
to erly in their county, as the same were enIeTe
p. on the duplicate of the preceding year, or a
h fixed by The state boarl Of equalization, and o
those returned BY the assessors Of the severn
n townships, for the current year, with such maps
is returns lists and abstracts. as are in their off
20 ces; and each board shall keep a regular jour
nal Of its proceedings, which shall be deposited
Al with .he auditor OF The county; and the count
" auditor shall add 10 or deducI from the valu
'e of any tract or loI Of real property, or of an
lie district, township, or town, such sum or pc
cent. as shall have been ordered by the boar
Z. of equalization. And said board shall. also, {
oy the same time, hear complaints, and equaliz
as the assessments Of all personal property, mon
eys and credits. new entries and new structures
relnrned for the current year by the lownshi
Ill assessors; and said board shall have power
is. add TO or deduct from the valuation OF the pei
ch sonal property, or moneys, or credlIs, OF an
N person returned by the assessors or which ma
nd have been omitted by him, or TO add oIhf
ct, items. upon such evidence as shall be saslaC
ne tory TO said board, whether said return be mad
" upon oath of such person or upon the valuaIio
We of The assessor; but when any addition shall
in ordered TO be made 10 any list returned unde
N; oath, q statement Of The facts on which such &c
Il. dlion was made, shall be entered on the joul
Nv nal Of The board; and when any reduction sha
Sc be ordered 10 be made 10 The amount Of person
,s- al properly or moneys and credits Of any pei
lie son, whether such return be made By such pei
all son or the assessor, statement Of the facts o
ID, which such reduction was made, shall be Ell
n. tered on the journal Of The board. .....
il. Duty of county auditors as to making tax lis
and Duplicates, and assessing taxes.
o. Sec, 63, Each county auditor shall max
no out, in book TO be prepared for that purpose
" iu such manner as Ihe state auditor shall pres
'rs crbe, complete list or schedule Of all the Tax
N. able properly in his county. and the valu
nd thereof, as equOlized, arranged in tne form 10
M lowing: ..s. .
ng Each separate tract Of real property in eac
&C. township Of his county, other lhOn Town prof.
Tor cry. shall be contained in a line or lines oppC
er. site the name Of The owner or owners, whic
Of shall be arranged in alphabetical order.
led Each separate loI or tract Of real property,
MD each town. shall be set down in a line or line
ng opposite the name Of the owner or owners, a
IN ranged in alphabetical order. ,..... n,
The value OF personal properly, money