Wyandot County Republican. [volume] (Upper Sandusky, Ohio) 1869-1903, 1869-10-07
Assessors of Real Property
Their Election and Duties.

In October, 1869, and every tenth
year thereafter, one Assessor of
real property shall be elected in
each township of the county, who
shall, within ten days after the elec-
ton, file bond with the County
Auditor, in the sum of $4,000, and
take an oath of office.
In July, 1870, and every fifth
year thereafter, the Assessor shall
make a return in tabular form to
the County Auditor, of the amount,
description and value of the real
property subject to be listed in his
district.
Such Assessor holds his office for
ten years from his election, and he
makes two returns to the County
Auditor within that time. If the
office becomes vacant from any
cause, the County Auditor, Treas
urer and Recorder, may appoint any
competent and suitable citizen OF
the county, who will accept.and per
form the duties Of such office.
The Assessor shall determine the
value of the property in his district
in the following manner: He shall
make out from the maps. and descrip-
tions furnished by the County Aud
itor, and from other sources of in
formation as shall be in his power,
a correct and pertinent description
of each lot; and, if he deems it nee
essary, he may require the owner OF
occupier OF any lot to furnish the
description of it, with any title pa
pers he may have. Ae shall then,
in all cases, from actual view, and
from the best sources of informa-
ton within his reach, determine, as
near as practicable; the true value
of each lot. valuing it at its true
value in. money, excluding the value
of the crops growing thereon; but
the price for which such real prop
erty would sell at auction, or at IA
force sale, shall not be taken as the
criterion Of such true value.
When there are buildings and
other improvements to be valued,
he shall enter, with the consent OF
the owner or occupier thereof, and
fully examine all that are not eXemp-
ted from taxation.
At the time of making the assess
ment Of real property, the Assessor
shall also enter in a separate list,
descriptions of all burying grounds,
public school houses, houses used
exclusively for public worship, and
institutions Of purely public charity,
and public buildings and property
used exclusively for any public pur-
pose, with the lot or tract of land
on which such house, or Institution,
or public building is situated, and
which are exempted from taxation;
he shall value such house, buildings,
property, lots and tracts of land at
their true value in money, in the
same manner that he is required to
value other real property, designa-
ting the township and number Of
the school district, or the name and
designation of the school, religious
society, or Institution to which each
house, lot or tract belongs, or if
such property is held and used for
other public purposes, he shall state
by whom or how it is held.
The Assessor shall, before the
first Monday in July, in 1860, and
every fifth year thereafter, make a
return to the County Auditor of the
amount, description and value of
the real property subject to be listed
for taxation in his district, which
return shall contain -. ..--
l. The names of the several per
sons, companies or corporations, in
whose names the several lots Of real
property shall have been listed
2. The description of each lot and
its value, as determined by him, the
description designating the number
of the lot and the part thereof, and,
if only a part of lot is listed, the
number of feet along the principal
street on which it abuts If the
owners name shall I've unkno wn. the
word "unknown' shall be entered
said lot. ~
Each District Assessor shall be
entitled to receive for each day nee
essarily employed in the perfor-
nance OF his duties, such compensa-
ton as the County Commissioners
shall allow. not exceeding 50, to be
paid ont of the County Treasury.
Each Assessor may, with the ap-
probation of the County Auditor,
appoint an assistant when he deems
it necessary, in order to make his
return by the prescribed time; such
assistant shall give bond and take
an oath of office, and perform all
the duties imposed upon the Asses
sor.