Gallipolis journal. [volume] (Gallipolis, Ohio) 1837-1919, 1870-02-17
Raal Estata Appraisement.

/ ht6l
AS promised last week, we copy a
few paragraphs, for our present is
sue, from the Circular issued by the
Auditor of State giving instructions
upon the coming assessment Of real
estate. They are as important to
property owners as they are to the
officers who have this important
work in hand.
Of the law relating to the assess
ment the following sections are the
most important, to wit:
"SEc. 27. 1t shall be the duty of
each district assessor to make out,
from the maps and descriptions fur
nished him by the county auditor,
and from such other sources of infor-
nation as shall be in his power, 8 cor
rect and pertinent description of each
tract and lot of real property il, his
district; and when he shall deem it
necessary to obtain an accurate de-
scription of any separate tract or lot
in his district, he may require the
owner or occupier thereof to furnish
the same with any title papers he
may have in his possession; and if
sCch owner or occupier, upon de-
mand made for the same, shall neg
lect or refuse to furnish satisfac-
tory description of such parcel of
real property to such assessor, he
may employ a competent surveyor
to make out a description Of the
boundaries and location thereof, and
statement of the quantity of land
therein. And the expense of such
survey shall be returned by such as
SCISSOR to the auditor of his county,
who shall add the same to the tax
assessed upon such real property,
and it shall be collected by the treas
urer of the county with such tax, and
when collected, shall be paid, on de-
mand, to the person to whom the
same is due; and he shall, in all cases,
from actual view, and from the best
sources of information within his
reach, determine, as near as prsctic-
able, the true value of each separate
tract or lot of real property in his
district, according to the rules pre-
scribed by this act for valuing real
property; and he shall note in his
plat book. separately, the value of all
houses, mills and other buildings,
which exceed one hundred dollars in
value, on any tract of land other than
town lots, which shall be carried out |
as part of the value of such tract.
He shall enter on hi. plat book the
of acres of arabic or plow
land, the number of acres Of mead
ow and pasture land, and the number
of acres of wood and uncultivated |
land, in each tract, as near as may |
be.
SEC. %. For the purpose of ena
bling the assessor to determine the |
value of buildings and other i'm
provements, he is hereby required
to enter, with the consent of the
owner or occupant thereof, and fully
to examine all buildings and struc-
lures of whatever kind, which are not
by this act expressly exempted from
The rule for the valuation of real
property is stated as follows, to- wit:
"The only rule that can approach
uniformity as applicable to 8 multi
tude of cases, and approximate equal
ity and justice, land this is about all
human Judgment can accomplish, is
the usual selling price of similar prop
erty in the same vicinity. All hu-
man tribunals are compelled to adapt
this rule, and whenever the value of
any property is in question in the
courts, testimony is always required
as TO what the property will sell for.
This would be the rule then if the
had not prescribed any
role on the subject, but as will be
seen in extracts Nos I and s, the
has adopted this iden-
tical rule. Every officer therefore
in valuing real estate under
the tax laws of Ohio, is bound by the
Constitution, the laws, and his oath
Of Office, to apPraise it at its market
price, or usual selling price, in its vi
cinity, and each member of Board
Of Equalization is bound by like sane
lions to equalize values according to
,his standard"