The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-07-27

towns and counties Of the state, in the man
ner hereinafter prescribed. 1st. They shall
add to the aggregate valuation of the real
property of e, cry county which they shall be-
lieve to be be valued below its true value in
money, such per centum, in each case, as will
raise the same to its true value in money
I'd. They shall deduct from the aggregate
valuation of the property of every county
which they shall believe 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. 3D.. If they 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 of 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 val
uation of any or more of such towns. or prop
erty not in towns such per centum as they
shall believe will raise or reduce the same to
its true value in money. 4th. They shall not
reduce the aggregate value of the real proper
ty of the state, as returned by the county
auditors, more than ten millions of dollars.
5th. Said board shall keep full record of
their proceedings and orders.
DUTIES OF STATE AUDITOR.
| Sec. 43. When the state board of equali-
cation shall have completed their equalization
of real property among the several counties,
the auditor of state shall transmit to each
county auditor, statement of the per centum
to be added to, or deducted from the valua-
tion of the real property of his county, speci-
flying the per centum added to, or deducted
| 1c 4
of the several towns, and of the real property
not ia towns, in case equal per centum
shall not have been added to or deducted from
each; and the county auditor shall forthwith
proceed to add to or deduct from each tract or
lot of real property in his county, the requir-
ed per centum on the valuation thereof, as it
stands, after the same shall have been equal
lied by the county board of equalization; add
ing moreover, or deducting in each case, any
fractional sum not less than fifty cents, SO
that the value of any separate tract or lot,
shall contain no fraction of dollar. 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 re-
quired by the general assembly, to be levied
for the payment of the principal and interest
of the public debt for the support 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
taxable property of each county on the du.
plicate, and shall be entered in one column,
and denominated state taxes.
ANNUAL COUNTY BOARD OF EQUALIZATION.
Sec. A. There shall be an annual county
board for the equalization of the real and
personal property, and moneys and credits in
each county, exclusive of the city of Cincin-
natl, to be composed of the county commits
sioners and county auditor, who shall meet
for that purpose at the auditors Office in each
county on the first Wednesday after the third
Monday of May annually. Said board shall
have the power to hear complaints, and to
equalize the valuation of all real and personal
property, moneys and credits, within the
1 county; and shall be governed by the rules
prescribed in the fifty third sec. Of this act, for
! government of county boards for the equaliza-
tion of real property; provided, that said board
shall not reduce the value of the real proper
ty of the county below the aggregate value
| thereof, as fixed by the state board of equali-
zation, nor below its aggregate value on the
! duplicate of the proceeding year, to which
shall be added the value of all new entries
and new structures, over the value of those
destroyed, as returned by the several town
| ship assessors of the current year. aaA ~
] Sec. As. There shall be a special board for
equalization of the real and personal proper
i ty, moneys and credits, in the city of Cincin-
natl, to be composed of the county auditor
4 and six citizens of said city, to be appointed
by the city council; said board shall meet an
nually, at the auditors Office in Cincinnati
on the fourth Monday of May, and shall have
power to eqralize the value 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
j personal property, moneys and credits, pro-
yided, that said board shall not be author.
4 lied to attend the session beyond the first Mon
day in June, in each year. - f-
i Sec. 46. The several county auditors shall
lay before said boards of equalization, the
valuation of the several tracts and lots o.
real property in the county, as the same were
entered on the duplicate of the preceding
year, or as fixed by the state board of equali
zation, and of those returned by the assessors
Of the several townships, for the current year
with such maps, returns, lists and abstracts
as are in their Offices; and each board shall
keep regular journal of its proceedings
4 which shall be deposited with the auditor o.
the county. and the county auditor shall ado
to or deduct from the value of any tract Of
lot of real property, or Of any district, town
ship or town, such sum or per cent. as shal
have been ordered by the board of equaliza
ton. And said board shall, also, at the same
time, hear complaints, and equalize the assess
ments of all personal property, moneys ant
u credits, new entries, and new structures, re
turned for the current year by the township
assessors; and said board shall have powe
4 to add or deduct from the valuation of tn,
personal property, or moneys or credits, o.
any person returned by the assessors, o.
q which may have been omitted by him, or t,
add other items, upon such evidence as shall
be satisfactory to said board, whether said re
turn be made upon oath of such person o.
upon the valuation Of the assessor; but wheI
any addition shall be ordered to be made t,
any list returned under oath, statement o
facts ON which the addition was made, shal
be entered on the journal bf the board; ant
when any reduction shall be ordered to b,
made in the amount of personal property, o
moneys and credits, of any person, whethe
such return be made by such person or by tn,
assessor. statement of the facts on which
such reduction was made, shall be entered o,
the journal of the board. 4.s-
DUTY OF COUNTY AUDITORS AS TO MAKING TAI
LISTS AND DUPLICATE AND ASSESSING TAXES