White Cloud Kansas chief. [volume] (White Cloud, Kan.) 1857-1872, 1860-01-05
City Ordinances,


An Ordnance TO establish - AsssssoF,
prescribing his daties, and regulating
the asssssmsnt Of property sahjsst TO
taxation. r4s- ri s-ss
sEcrIoE /. Be 10 ordained BY ne Mayor and
Councilman OF the City Of White Cloud. That
At the 6rst stated meeting Of the City Council
in each year after the present, il shall be tbs
duty Of the Council by and with the advice and
consent OF the Mayor, to appoint . eonpetsni
person - Assessor, who shall have resided in
the city at least three months prior 70 his ap-
pointment, and the person 90 appointed, shall
before he enters upon the duties of his ofase,
give bond to the city in the sum Of Three H0n-
bred Dollars, with two seeurities, TO be approv-
ed by the Mayor, conditioned for the faith1al
discharge Of his duties. er-s' s-k
SIC. 2. The said Assessor, before entering
on the duties of his ONCE, shall take and sub
scribe an oath, faithfully TO discharge his 70.
spsctive duties to the bestof his knoWedgs and
ability.
SEC. 3. The Assessor shall enter upon ~
discharge of his duties, after the present year
on the first Monday Of Nav, in each year, and
shall make such preparations as will enable hin
10 assess the property within the limits of the
whole eity-repainHg and correcting the plat oil
the city, and procuring from the County Reeor'
der, an abstract Of all conVeyances of record
made within the city during the preceding year
and changing the plat Of the city to sorrespoad
with such conVeyances.
SEC 4. On the frat of May. in each year, the
City Register shall deliver to the Assessor, thu
entire preceding assessment-list of the Gig
which list shall be returned to the Register ViiD
in two months.
SEC: 8. The Assessor shall, on the seeonl
Monday Of May, succeeding bis appointment
7 - -.
within the city, subject to taxation, at its cash
shall make out suitable book, which shall con.
tain list Of all such property, and Of persons
chargeaSle with poll tar, 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 ID
authorized to list it with the Assessor in pFo.
portions as tits leased or rented.
SEs. 6. Said list shall be made eutby BloekS
according to their numerical-ordsr on the city
map, in the City Registers once, and such 9th
or designations made a. will enable the Collss
| tor readily to fnd the persons who pay tax.
SEC. 4. And the Assessor is authorized to
demand OF any person owning or having charge
OF any taxable property, as agent, guardian, OF
in any other fduciary character, . list Of such
property, with such description as will enable
him to list and assess the same; and shall hays
power, and lie required, when not satisfied With
said list, to examine the party under oath touch.
ing the same.
SEC. 8. If any psrson refuse 10 list the Prop
erty as aforesaid, or to testify under oath as 70
quired concerning the property belonging to
them or under their charge or to deliver q
correct description OF their property at the Of
Zee 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 il BY
the Assessor.
SEC. 8. II the Assessor 6Rd 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. II shall be the duty Of the Assessor
to make return to the City Register, on or before
the first day Of August, ia each year, of the as.
sessment of all the property within the city.
SEC. ~. The Assessor, Cor the pressnt 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 pre-.
perty NAV be corrected by the Register, by and
with the consent of the Mayor: the party so er-
roneously assessed, fling 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 thsreupon hold a meeting 10 hear and de-
termine all appeals from the assessment, aud 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 fos
hearing such appeals. '-
SEC. Is. The Assessor shall attend the Bond
duriHg their sitting 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 AZ
rears with the city for taxes, and if necessary.
ascertain the owners, and do and perform such
other duties connected with his ONCE as The
City Council may direct.
SEC. 16. All persons who consider the mselvss
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 20 stated
shall be considered by the court.
SEQ. II. 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 it, When the
Board, sitting as a court, shall have corrected
and adjusted the list. the Mayor shall certify the
same, and deliver the same 90 certified 10 the
City Register.
SEs. le. When the said list has been % -
eeived, the Register shall fdn out the same and
enter in an appropriate column the amount Of
tax due from each person he shall, ~ soon
thereafter az possible, make out . plain copy
thereof, authenticated BY the seal Of the city,
or until a city seal is provided, by . scroll, and
deliver the same to the Collector, and take his
receipt for the aggregate amount thereof, nd
charge the same to him.
SEc. IS. Any errors in the extension Of sudh
list which may at any time be discovered, may
be corrected BY the Register, sIther before q
after the payment Of the erroneous amount.
SEE. 90. Il shall be the duty OF the CollecsW
10 report to the Register all changes of owner
ship in real estate which may come to hh
knowledge during the time he 10 collecting ths
real estate tsxss and thereupou the City Reg
lister shall correct the Plats OF the city, oonnse
ted with the assessment, accordingly.