Kenosha tribune & telegraph. [volume] (Kenosha, Wis.) 1856-1859, 1859-04-07
KENOSHA, WIS, THURSDAY APRIL Z 1852

/ such town or city; and the said assessor sbsl
notify the clerk of each town or city of the tim
anu place or the meeting Of such equaliziu.
poafd and the said clerk shall post notices o
hald meeting, at least five DAYS prior TO smell
hleetlhg' iii not less than five public places il
Such town or city When the town or cit,
ooafG OF equalization shall have convened, eaci
'eh'pet thefeof shall take an oath fairly anC
lhPartaily to equaliZs the assessment of tht
real property OF such town or city fit shall be
CANNED that inequalities exist in such assess
iieht the assessor shall Law before the hoard hi
assessment for the proper town or citv. when
Tue ooard shall proceed to correct any errors
"hIen may be apparent in such assessment
aio Sii'Il aan TO Or deduct from the valuation OF
any parcel Of real property sucb amount os IN
theif opinion justice and equity demand. and
the valuation as thus equalized bv said hoard
shaH constitute the return to be made by the as
SCISSOR, as the valuation of the real nronertv ~
such town or city. The assessor shall act as
cieIR OF ihe town or city board of equalization,
ana shall correct his list ACCORDING TO tho decis
ION OF said board. Each member of the town a,
city board OF equalization shall receive the same
compensation and mileage as members of the
county board OF supervisors, to be paid out OF
the county treasury; and said board NAV adjourn
from time to time until their labors shall be com.
! pleted.
! tbe
first Monday of July next ensuing his election
for that year in which all the real propertv OF
the state is required to be valued, make out and
deliver to the clerk of the board of supervisors
OF ms county. return, in tabular form, in a
book to be provided him by said clerk, of the
quantity, description, and value of each parcel
OF real property subject to taxation, in his town
Guy, UT "ard IN numerical order as to lots, and
Diocks or sections and subdivisions thereof
with the owner if known set opposite to each of
such parcels, also, the real property of each VIII
| age and city, IN his district in numerical order
as to lots, and blocks, with the name of the ow-
ner II known, set opposite to each of such par
! celS and in separate column, the value by him
auached TO each parcel. Such return shall set
!orIh me name OF each of such villages and cit
| les and II any parcel of real property. lyino
within the limits of any village or city, be 9th,
er than lot or part theroof the return shall set
tertl the Number eft acres, the nu nlber and rance
| OF the town, and the number and subdivision
OF the section, or such other description as will
be sufficiently pertinent. Assessors may com
mence the labor of assessment at any time after
| the third Monday in April.
Sec "a. Each assessor when making his re-
turn OF the valuation of real estate, for those
| years when all the real estate is required to be
valued shall take and subscribe an oath. which
shall be certified by the officer administering
the same, and attached to his return to the clerk
OF the board OF supervisors, in the following form
to wit. II, assessor for the - dis
trict in the county ot-(or for the comfy
Eli, or If part of district designate the
towns or cities, as the case may bel do solemn
~ swear that tue return to which this is attach
ed, contains correct description of each parcel
OF real property within said district, Cor desig
nate tie part thereof, covered by the return,l
as far as have been able to ascertain the same.
and the value attached TO each parcel in said
return, IS, as verify believe, the true value
thereof HE assessor may append to the said
eatE, if he feels it his duty to do SO. excent as
the same has been altered by the town { or city
beard OF equalization"
COUNTY BOARD OF EQUALIZATION.
See 20 The county board of supervisors of each
county, Shall constitute county board of euual-
ization and the clerk Of the board Of supervisors
shall be the clerk of said board of eoaalization
Bee. %. The County Board thus constituted
or majority ofthcm, shall meet on the second
Monday ia july next ensuing, the valuation of
the real property Of the stage, at such convenient
place althe county seat as shall be designated by
the clerk of the Board of Supervisors and each
having taken an oath fairly and impartiallv. to
equaize the valuation Of the real property of
his county, the Clerk of the Board Of Super
visors shall lay before them the returns of all the
district assessors in such county. The said
board shall then proceed to equaize such valu-
alton OF real property, SO that each parcel shall
be valued at its true value in money And for
this purpose, they shall observe the following
rules: LIST, They shall raise the valuation OF such
parcels as i'll their opinion have been returned
below their true value, TO such amounts AS thew
shall believe to be the true value thereof ID
Ihey shall reduce the valuation of such parcels
as III their opinion have been returned above
their true value, as compared with the AVERAGE
valuation OF the real property of such county.
having duo regard to the relative situation cuoI
and Ia, 81
as TO fairly cqualiZe the valuation Of real nron
erty throughout the county. Proridsd that
such board shall not reduce the aggregate yaIu
alton OF the real property of the county below
the aggregate amount returned By the assessors
including such addii. us az shall have been
Wade by The Clerk OF the Board of Supervisors
agreeably to the provisions Of this act
Sec u. Each clerk of the Board of Sinner.
visors shall, on or befo.- III second Monday in
August, annually, make cut and transmit to the
Secretary OF State, al abstract of the real prom
erty OF each town. city, aud village of his coun-
ty, IN which he shall set fOfth--Ist, The number
of acres exclusive OF village and CRY lots. ID
The aggregate value of all real property other
than village and city lots including such addi-
TONS as shall have been made to the return of
the assessors, agreeably to the provisions of this
act Sd, The aggregate valuation of the real
property OF each village and city of his county
including such additions as shall have been
ihaOe 10 tHe lctuIu OF lne assessors, agreeaDlY
to the provisions of this act and such clerk
shall, at the same time, transmit to the Secre-
tary OF State the aggregate value of all the per-
sonal property in his county, including such
additions as shall have been made to the return
of the assessors, agreeably TO the provisions of
this act.
STATE BOARD OF EQUALIZATION.
Sec %. The members of the State Senate, in
conjunction with the Secretary Of State, shall
form State Board of Equalization; and the
members of said board shall receive ~ compen-
sation for their services, such mileage and per
diem, as are paid TO members of the legislature
Such compensation shall be paid out oftEe State
treasury, on the certificate Of the Secretary of
State.
Sec 90 The State Board of Equalization
shall meet at Madison, on the first Tuesday i'll
September next, and every second year there
alter, in the Senate chamber, or such other CEN
venient place IN said city, as may be designated
by the Secretary of State. Each member Of
said board shall take an oath faithfly and Impair
TALLY, to equalize the valuation of real property
among the several counties OF the State, accor-
ding to the rules prescribed for valuing and
eaualzing the valuation of real property. The
Secretary OF State shall lay before said board,
the abstracts Of real property transmitted to him
from the several counties, when they shall pro-
coed TO equalize the valuation of such real prop
erty in manner following to wit: list, They shall
add to the aggregate valuation Of every county,
which they shall believe to be valued below
the average valuation Of other counties, such
Per cenum as viii! raise the same to the aver
age valuation of other counties, according to
the actual value of each. ID They shall de-
duet from the aggregate valuation OF every
county, which they shall believe to be valued
above the average valuation OF other counties,
such per centum as will reduce such comfy to
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