Ashtabula weekly telegraph. [volume] (Ashtabula, Ohio) 1853-1873, 1869-09-18
Assessors Of Real Property Their
Election and Duties.

In October, 1860, and every tenth year there
afler an Assessor of real property shall be
elected in each township who shall, within ten
days after the election, 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 return in tabular
form TO the County Auditor of the amount, de-
scription and value of the real property subject
to be listed in his district ast
Such Assessor holds his office for ten years
irym his election, and he makes two returns to
the County Auditor within that fine. If the
Office becomes vacant from any cause, the
County Auditor, Treasurer and Recorder may
appoint any competent and suitable citizen of
the county, who will accept and perform the
duties of such Office.
The Assessor shall determine the value of the
property i'm his district In the following man
ncr, He shall make out, from the maps and
descriptions furnished by the County Auditor,
and from such other sources of information as
shall be in his power, n correct and pertinent
description of each lot; and, If he deems IL nee
cssary, he may require the owner or occupier
of any lot to furnish the description of it, with
any title papers he may have. lie shall then,
in all cases. from actual view, and from the best
sources of information within his reach deter
mine, 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 there
on; but the price for which such real property
would sell at auction, or at II forced sale, shall
not be taken as the criterion of such true value.
When there are buildings and other improve
ments 10 be valued, he shal enter, with the
consent of the owner or occupicr thereof, and
fully examine all that are not exempted from
taxation.
At the time of making the assessment ofreal
property, the Assessor shall also enter in a sep
arate 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 prop
erty used exclusively for any public purpose,
with the lot or tract Of land on which such
house, or institution, or public building is sit
uatcd, and which are exempted from taxation;
he shall value such house, buildings, proper
ty lots and tracts Of land, at their true value in
money, in the same manner thathe Is required
to value other real property, designating the
town, 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 Tor other public PURPOSES he shall
state by whom or how II is held. ...
The Assessor shall, before the first Monday in
July, in 1870, and every fifth year thereafter,
make return to tile County Auditor of the
amount, description and value of the real prop
erly subject to be listed for taxation in his dis
trict, which return shall contain ....
|. The names OF the several persons, compa-
nies or corporations, in whose names the sew
cral lots of real property shall have been listed.
.. The description of each lot and its value,
as determined 10y him, the description desig-
mating thenumber of the lot and the part there
OF, and if only q part of u lot is listed, the
number Of feet along the principal street on
which II abuts If the owners name shall be
unknown, the word unknown" shall be en-
tered opposite said lot, .t..t ..I ..,....
Each District Assessor shall be entitled to
receive for each day necessarily employed in
the performance of his duties, such compensa-
ton ns the County Commissioners shall allow,
not exceeding ~, to be paid out of the Coun-
ty Treasury. ...... ... .
Each Assessor may, with the appreciation Of
the County Auditor, appoint an assistant when
he deems II necessary, In order to make his
return by the prescribed time; such assistant
! shall givea bond and tpke an oath of office,
and perform all the duties imposed upon the
Assessor.
On the fourth Monday of October, 1870 and
every tenth year thereafter, q special Board of
Equalization of the real property in cities of
the first aud second classes shall meet; such
Board shall consist of the County Auditor and
six citizens In each Of said cities to be appoint
ed by the City Council, aud shall have power
to equalize the value of real property within
such city. ..m