Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-05-13

the true valuation OF tue real property Of such
town, incorporated village OF city, ana sucn tqual
ID ID ssss ssnent shall be the valuation Of real
property which taxes shall be levied and com
D ated, except as the valuation OF any parcel may
thereafter be changed IN accordance @i.h the pro
visions of sections forty-tEree aud forty eight
The said board may adjourn from day e day. untii
their Iabors shall have been complet and each
me inter thereof shall receive for his services the
assessors be paid out OF the towu, Incorporated
vii age tiy treasury. Aud IL is he eoy proVided
that the said town aud city boards Of equalizaion
tries, new structures, aud personal property; and
such equalzed value shall be deemed the true
value thereof. and shall be so returned BY the as
SCISSOR
first Mondsy OF July, for that year in which all the
real properly of the state is required to be valued,
make out and deliver to the clerk of the board OF
supervisors of bis county, return, in tabular FORM
10 a book to be provided him by said clerk, Of the
quantity, description aud value OF each parcel OF
real property subject taxation in his town, ely
or ward, n numerical order as TO lots aud blocks,
or sections aud subdivisions thereof, with the name
of the owner if known, set opposite leach OF such
parcels; and in astparate column, the value by
him attached TO each parcel. Such return shall
set forth the name of zach OF such villages and
Cities aud any parcel of cal property lying with
lot or part thereof the return shall Get forth che
number of acres, the num- er and range OF the
town, and the number and subdivision of the Sec
tou or such other description will be sufficient
ly pertine mt. Assessors may commence the iaoor
of assessment at any time after the third Monday IN
April 81
sec "a Each assessor, whes making his return
Of the valuation of real estate for those years when
all the real estate is required to be valued, shall
take aud subscribe oath, which shall be certi-
fed by the officer admins ering the same, and at
tached To his return to the clerk of the board OF
supervisors, in the following form, TO wit
al assessor for the -, in the county
of -, do solemnly swear, that the return to
which this is attached, contains correct desedp-
ton of each parcel of real property within said,
as far a. have been able 70 ascertain the same
and ~. the value attached each parcel in said
return Is, as I verify believe, the true value
thereof"
the assessor may append to said oath, if be de- m
Ct his duty to do So except the same shall have
been altered by (town. incorporated village or
city, board of equalization"
COUNTY BoARD OF EQUALIZATION.
see. 25. The county board of supervisors of each
county, shall constitute county board OF equal
ization, and the clerk Of the board OF supervisors
shall be the clerk OF said boardof equalization.
sec 20. The county board thus constituted, or
a majority of them, shall meet on the second Mon
day in July, nnually, at such convenient place at
the county seat shall be designated by the clerk
of the board of supervisors; anu each having tax
oath fairly and impartialy to equalize the VAL
uaton OF the real property OF his county, the clerk
OF he board OF supervisors shall lay before them
the returns of all the assessors in such county.
The said board sh ii then proceed to equalize such
valuation OF real property, and tor this purpose
they hall observe the following rules:
1st They shall raise the valuation OF such towns,
cities and in cor porated villages, and villages not
incorporateda in their opinion have been returned
below their true value, to such amount they
shsl believe to be the true value thereof
I'd. They shall reduce the valuation of such
town, cities and incorporated villages as in their
opinion have been returned above their true val
ue, compared with the average valuation OF the
real property of such county, having due regard to
the latiye situation, quaiity OF soil, natural and
artificial advantages, so to fairly equaliZe the
valuation of real property throughout the county:
prorided that such board shall not reduce the ag-
gregaIe val uaton OF the re al property OF the
ty below the aggregate amount returned by the
SCISSORS, including such additions as shall have been
made b, the CLERK Of the board OF supervisors
ably the provisions OF this act. At each ual
the said board shall also proceed to equal
ze the personal property returned by all the
of the county, ana for this purpose they shall
observe the following rule They shall add to
the aggregate amount OF personal property return
ed from such towns, cities and incorporated villages
aud villages not Incorporated, where in their judg
ent the aggregate amount returned is less than
the amount so returned should have been land they
shall reduce the aggregate amount returned from
such towns, cit es and incorporated villages and
villages not incOrpo ated, which in their opinion
shall have returned a greater aggregate amount,
prOpOrtonately, then other towns, cities villages
in the county prOUtded, that such board shall
reduce the sggre valuation Of the personal
property of the county below the aggregate amount
return d, as equalized by he several town boards
| of equalization.
| See "a Each clerk o. the board of supervisors
shall, on before the second onday in August,
~sa~~'iy. make out and transmit to the secretary
oil state an aestrSet OF the real property Of each
town, city and village OF his county, in which he
shall set forth, LIST. The number of acres, excIu-
siVe tt village and city lots. 81. The aggregate
value OF a real property other than vinsge and
city lots, including such additions as shall have
been made TO the return OF the assessors, agre-a
bly, 10 he provisions of this act. Sd. The az
gregate valuation of the real property OF each
village and city of his county, including such
additions as shall have been made TO the re.
turn OF the ASSESSORS, agreeably to the proyis
ious OF this act anu such clerk shall, at the
of
the aggregate value of all the personal property
in his county, including such additions SIS shall
have been made to the return of the SCISSORS
agreeably to the provisions of this act provided
that in case the abstract above mentioned shall
not be received from any county or counties by the
first Tuesday in September, ia each year, by the
secretary OF state, he shall take the last valuation
of property returned to bis office from such co un
ty countless the basis upon which apportior
the state taxes to such county or counties.
STATE BOARD OF EQUALIZATION.
Sec. %. The members OF the state senate, in con
JUNCTION with the secretary of state, shall form
state board of equalization; and the members o.
said board shalt receive compensation tor theiI
services, such mileage and per diem paid &C
members of the legislature. Such compensation
shall be paid out eft the asury on the GER
tifcate OF the secretary Of state.
Sec. 20. The state board of equalization shall
meet at Madison, on the first Tuesday in September
next and every second year thereafter, in the sen
ate chamber such other onvenent Place in SAID
city may be designated by the secretary of state
y aud impartially to equalize the valuation of re
property among the several counties of the state
according to the rules prescribed for Valuing and
eQualizing 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 proceed tC
equaIze the valuation of fuch real property, in
manner following, to wit:
LIST. They shah add to the aggregate valuation Of
every county which they shall believe to be valu-
ed below the average valuation of other counties
such per centum will raise the the aver.
age valuation Of other counties, according to the
actual value of each.
I'd. They shall deduct from the aggregate valua-
ton Of every county which they shall believe to be
valued above the average valuation of other
ties, such per centum as will reduce such county
to tie average valuation of all the counties of the
state, according to the actual value CT each, as
compared with others. And ii they shall believe
that right and justice demand change in the val
uation of the real property of any town. city or
corPorsted village, without raising reducing the
total valuation of the couRtyin equal ratio, they
shall add to deduct from the valuation tf such
town, city village, such per csntum as they shall
deem just aud equitable.
Sec. 80 Immediately after the state board shall
have completed the equalization of real property,
the secretary Of state shall transmit clerk OF
the board of supervisors Of each county,, a state
or deducted from the valuation of the real prop
erty of his county, specifying the per centum which
has been added to or deducted from each of the
towns, cities and incorporated villages in such
county, IL equal per centum sh all not have been
added to or deducted from the entire county and
such statement shall be filed and preserved ia the
Office OF said clerk. If the state board shall have
added to or deducted from the valuation of any
town, city or incorporated village, a per centum
differing from that which it shall have added to or
deducted from the entire county, the clerk of the
board of supervisors shall add TO or deduct from
the aggregate valuation Of the real property of
49, Aew- In, In