White Cloud Kansas chief. [volume] (White Cloud, Kan.) 1857-1872, 1859-11-24
City Ordinances.

An ordinance TO eSthDlSn NJ AssSSSo1'
prescribing his duties, and regniatlns
the assessment of property subject te
taxation.
SECTION L. Be Il ordained BY the Mayor and
Councilman Of the City Of White Cloud, Thai
at the ir.t stated meetingof the City Council
in each year after the present, it shall be the
duty Of the Council by and with the advice ans
consent Of the Mayor, 10 appoint competent
person as Assessor, who shall have resided II
the city at least three months prior 70 ms ap-
pointment, and the person 90 appointed shall
before he enters upon the duties OF his once
give bond to the city in the sum Of Three Hun
dred Dollars, With two securities, 70 be approx.
ed by the Mayor, conditioned for the faithful
discharge Of his duties.
SIC. 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 10 the bestof his knowsdSs and
ability.
SIC. .. The Assessor shall enter upon the
discharge OF his duties. afier the present year
on the frst Monday Of May, in each year, and
shall make such preparations as will enable him
! to assess the property within the limits Of the
whole city-repatnng and correcting the plat Of
the city, and procuring from the County RecOS-
der, an abstract Of ali eonveyancss Of record,
made within The city during the preceding year,
and changing the plat Of the city to correspond
with such conyeyances.
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 70 the Register with
in two months.
SHo. 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, 10 be determined by the assessor. and
shall make out a suitable book, which shall con-
tain a list Of all such property, and Of persons
chargea5le with poll tax, describing 10 sspa-
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, IL both
are owned by the same person, and when real
estate is leased or rented, the owner thereof is
authorized TO list II with the Assessor In pro-
portions as it ia leased or rented.
SEC. 6. Said list shall be made out BY Blocks,
according to their numerical-order on the city
map, in the City Registers Office, and such 9th
er designations made az will enable the Collse-
tor readily to find the persons who pay tax.
SIC. 7. 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 a. will enable
him to lat and assess the same; and shall have
power, and is required, when not satisfied With
said list, to examine the party under oath touch
ing the same.
SEC. 8. IL any person refuse to list the prop
erty as aforesaid, or to testify under oath az re-
quired concerning the property belonging TO
them or under their charge or to deliver q
correct description Of their property at the Of
fee Of the Assessor, within ten DAYS after such
demand shall have been made; or Hilfully 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 il By
the Assessor.
SEQ. 9. II 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
as that Of an owner unknown.
SEC. 10. The Assessor shall use all the means
to discover any taxable property which has not
been assessed in any 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.
SEC. IL. 1t sAall be the duty Of the Assessor
to make return to the City Register, on or before
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, aud 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 en-
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 thereupon hold meeting to hear and de-
termine all appeals from the assessment, and to
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
during their sitting az q 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 a 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 of]cs a. the
City Council may direct.
SEC. Is. Allpersons who consider themselves
lggrieved 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 20 stated |
hall be considered by the court.
SEC. IL. The Court of appeals shall hear and |
in summary way all appeals, and |
correct any errors they may discover in the as
Iessment lists, and may increase or lessen any |
a. they may see IT. When the |
Board, sitting as q court, shall have corrected |
md adjusted the list, the Mayor shall certify the
anne, and deliver the same 80 certified 10 the /
city Register.
SIC. 10. When the said list has been 90 re-
,eived, the Register shall run out the same and /
inter in an appropriate column the amount of
AZ due from each person he shall, 40 soon
hereafter as possible, make out q plain copy
hereof, authenticated by the seal Of the city,
IT until city seal 10 provided, by 9 scroll, and
IeliVer the same to the Collector, and take his
eceipt for the aggregate amount thereof, and
hargs the same 70 him.
SEo. 10. Any errors in the extension Of such
ist which may at any time be discovered, may
e corrected BY the Register, sIther before or
fter the payment Of the erroneous amount.
SEC. 30. Il shall be the duty Of the Collector
o report to the Register all changes Of owner
hip IN real estate which may come to his
during the time he 10 collecting the
cal estate taxes and thereupon the City Reg
ster shall correct the plats of the city, connso-
ed with tho assessment, accordingly.
SEC. 81. The Assessor shall hold his ONCE
Dr. one year, or until otherwise provided BY the
'ouncil, or unless sooner removed By the May