The Jeffersonian Democrat. [volume] (Chardon, Ohio) 1854-1865, 1859-09-16


rule shall have the same force and effect
as judgement at law, and be enforced
( by attachment or execution, or such pro-
cess as may be directed by the court.
COUNTY BOARDS FOR the EQUALIZATION OF
REAL PROPERTY.
SEC. 80. The county auditor, the county
surveyor, the county commissioners, or
majority Of them, shall form a county
board for the equalization Of the real
property Of their county, with the excep- |
ton Of the real property in the. city OF
Cincinnati, which shall be equa.ized by a
special board, as hereinafter provided.-
! They shall meet on the first Tuesday
after the first Monday Of September, one
thousand eight hundred and flty.nine,
and every sixth year thereafter, nj the
auditors Office, in the several counties,
when the county auditor shall lay before
them the returns of the real property,
made by the several district assessors OF
such county, with the additions he shall
have made thereto, and having each
taken an oath fairly and impanially to-
cqualize the value Of the real estate Of
slch county, agrreably to the provisions
of this acl, they shall Immediately proceed
TO oqualize such valuation, so that each
tract or lot shall be entered on tax list
ut its true vane: and for this purpose iEey
, shall observe the following rules: lst.
= They shall raise the valuation OF such
, tracts and lots ofreal property as, in their
! opinion, have been returned below their
D true value, to such price or sum as they
o may believe to be the true value thereof,
e agreeably to the rules prescribed by this
o act for the valuation thereof. 2J. They
! shall reduce the valuation of such tracts
/, and lots as, in their opinion. have been
returned above their true value, ms com
pared with the average valuation OF the
real property Of such county, having due
!, regard to the relative situation, quality OF
4 SOIL Improvements, natural and artificial
e advantages, possessed by each tract and
= lot. Sd. They shall not reduce the
II aggregate value thereof, as returned by
e the assessors, with the additions made
J thereto by the auditor shall keep an accu'
N rate Journal or record of the proceedings
r. .and orders of said board.
'r SEC 40. There shall be n special board
d for the equalization Of the real property
S, in the city OF Cincinnati, 10 be composed
IS of The county auditor and six citizens o
h said city, TO be appointed by the city
e, council; said board shall meet at the aud
lie TORS Office in Cincinnati on the fourll
re Monday OF October, one thousand eigh
ot hundred and fifty nine, ard every sixtl
- year thereafter, and shall have power Il
'n equalize the value OF the real properl,
ie within the city of Cincinnati, and shal
ie be governed by the same rules, provision
u and limitations that are prescribed in til,
'e preceding section for the government O
IS the county boards for the equalization O
5 property.
10 See. IL. Each county auditor shalt. o
AR or before tho first Monday OF Decombrl
ID ono thousand eight hundred aud FIFTY NJ"
he aud every sixth year thu ronttcr, make ot
il. transmit to the auditor of state an abstra,
.s of tho real property of each township in hi
'n county, in which no shall [sct fo,th-ls
!" Tho number of acres, exclusive of town lot
ID rciurued by tho several assessors in hi
I'd county, with such additions IA shall hnv
be been made tn relo. 81. Tho aggregat
he value OF all such rcai property, other tha
~ town lots as returned by tho several assessor
of his county, inclusive of such additions Il
n shall have been made thereto, under th
~ provisions of this act. Sd. Tho aggregat
value of tho real property in each town
vi his county, as returned by tho sewers
on assessors, with such additions as shall ha,
IN been made thorto.
v fus;ng, or absent or sick, was required
nc. list.
In, STATE BOARD OF EQUALIZATION
,,, See. ~. The state board of cQualizltit