White Cloud Kansas chief. [volume] (White Cloud, Kan.) 1857-1872, 1859-07-14
City Ordinances.

the assessment Of property subject 10
taxation.
SECTION l. Be il ordained BY the Mayor and
COuncilmen Of the City Of White Cloud, That
at the first stated meeting Of the City Council
in each year after the present, it shall be the
duty of the Council by and with the advice and
consent of the Mayor, 20 appoint a competent
person az Assessor. who shall hare resided in
the city at least three months prior to his APP
pointment, and the person so appointed, shall,
before he enters upon the duties of his office,
give bond TO the city in the sum OF Three Hun
dred Dollars, with two securities, to be APPROX
ed by the Mayor, conditioned for the faithful
discharge Of his duties
SEC. 2. The said Assessor, before entering
on the duties of his Office, shall take and sub
scribe an oath, faithfully TO discharge his re-
spectiVe duties to the best of his knowledge and
ability.
SEC. }. The Assessor shall enter upon the
discharge of his duties, after the present year,
on the first Monday of May, in each year, and
shall make such preparations as viii enable him
to assess the property within the limits of the
whole city-repainng and correcting the plat of
the city, and procuring from the County Recor-
der, an abstract Of all conveyances of record,
made within the city during the preceding year,
and changing the plat Of the city to correspond
with such cOnveyances.
SEC. 4. On the first of May, in each year, the
City Register shall deliver to the Assessor, the
entire preceding assessment-list of the city,
which list shall be returned to the Register with
in two months.
| SEC. 5. The Assessor shall, on the second
| Monday of May, succeeding his appointment,
proceed to examine and assess all property
within the city, subject TO taxation, at its cash
value, TO be determined by the assessor. and
shall make out a suitable book, which shall con-
tain n list of all such property, and of persons
charSea5lc with poll tax, describing in sepa-
rate columns the kind of property, and where
the same is real estate, giving the quantity,
metes and bounds, and the value of the ground
with the Improvements on the same, if both
are owned by the same person, and when real
estate is leased or rented, the owner thereof is
authorized to list it with the Assessor in pro-
portions as it is leased or rented
| SEC. 6. Said list shall be made outby Blocks,
according to their numerical-o order on the city
map, in the City Registers Office, and such 9TH
er designations made as will enable the Colloc-
tor readily to find the persons who pay tax.
| SEC. Z. And the Assessor is authorized to
demand of any person owning or having charge
of any taxable property, as agent, guardian, or
\ in any other fiduciary character, list of such
property, with such description as will enable
him to list and assess the same; and shall have
I pO"SAS anu 10 WITCH AOS c1biShCA hbh
said list, to examine the party under oath touch
ing the same.
| SIC. s. If any person refuse to list the prop
erty as Aforesaid, or to testify under oath as re-
quired concerning the property belonging to
them or under their charge or to deliver a
correct description of their property at the Of
fee of the Assessor, within ten days after such
demand shall have been made; or wilfully omit
any property required to be listed from the list
furnished by them, the whole property belong
ing to, or under the charge of such person, shall
be assessed at the market value put upon it by
| the Assessor.
SEC. 9. If the Assessor find property within
the city limits, the owner of which is unknown,
after using due diligence to ascertain the same,
and failing to do so, he shall mark the property
rs that of an owner unknown.
SEC. 10. The Assessor shall use all the means
to discover any taxable property which has not
bee- assessed many previous year, and the same
shall be assessed for each year in which it has
been omitted, and the Assessor shall note the
same upon his assessment list
SIC. IL. It shall be the duty Of the Assessor
to make return to the City Register, on or before
he first day of August, in each year, of the as
sessment of all the property within the city.
! SEC. IL. The Assessor, FOR the present year,
shall enter Immediately upon the discharge of his
duties, and make return by the 18th day of July
next.
SEC. Is. ANY error in the assessment of pro-
perty may be corrected by the Register, by and
with the consent of the Mayor: the party so err
roneously assessed, filing an affidavit with the
City Register, stating the facts and particulars
in addition to each erroneous assessment.
SEC. Ia. Upon the receipt of the assessment
list as aforesaid, the City Register shall notify
the Mayor and the members of the Council, who
shall thcreupon hold a meeting to hear and de-
termine all appeals from the assessment, and to
correct all errors that may be found in the list,
and ten days public notice shall be given by the
Mayer, of the time and place of meeting for
hearing such appeals.
SEC. Is. The Assessor shall attend the Bond
duriRg their sitting as a court of appeals, and
furnish any information in his power in relation
to the property in any assessment from which
here may be an appeal, and shall correct the
plats of the city connected with the assessment,
and also in the City Registers Office. He shall
also, when required by the City Council, make
out list of all real estate which may be in ar
rears with the city for taxes, and if necessary,
ascertain the owners, and do and perform such
other duties connected with his Office as the
City Council may direct.
| SEC. l6. All persons who consider themselves
| aggrieved by the assessment of property may
appeal to the said court of appeals every ap-
peal shall be in writing and state specifically the
grounds of appeal, and the matter or thing
complained Of; and no matter unless so stated
shall be considered by the court.
| SEC. IL. The Court of appeals shall hear and
determine in a summary way all appeals, and
correct any errors they may discover in the as
sessment lists, and may increase or lessen any
assessment as they may see fit. When the
Board, sitting as court, shall have corrected
and adjusted the list, the Mayor shall certify the
same, and deliver the same so certified to the
City Register.
SEC. Is. When the said list has been SO re-
ceiyed, the Register shall run out the same and
enter in an appropriate column the amount OF
tax due from each person he shall, as soon
thereafter as possible, make out a plain copy
thereof, authenticated by the seal Of the city
or until city seal is provided, by scroll, and
deliver the same to the Collector, and take his
receipt for the aggregate amount thereof, ald
charge the same TO him.
SEC. 10. Any errors in the extension of such
list which may at any time be discovered, MAY
3 be corrected by the Register, either before OF
after the payment Of the erroneous amount.
SEC. 20. It shall be the duty of the Collector
to report to the Register all changes of owner
ship in real estate which may come to his
knowledge during the time he is collecting the
real estate taxes and thereupon the City Reg
lister shall correct the plats of the city, connec
, ted with the assessment, accordingly.
!, SEC. 81. The Assessor shall hold his Office
for one year, or until otherwise provided by tn.
Council, or unless sooner removed BY the May
) or, BY and with the advice and consent Of the
City Council, for good cause shown.
Sac. %. The Assessor shall receive as pay