Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1871-02-07
IMPORTANT LAW.
The Duties of Tax Assessors.


As the following contains many very
important provisions affecting the public
interests, we lay it before our readers, es-
pecially those engaged in the business of
assessing the taxsbles of Tennessee:
An act to regulate the appointments of and to
prescribe additional duties for Tax Asses
sors.
Section l. Be it enacted by the Gen
eral Assembly of the State of Tennessee,
That fer the purpose of sscertaining the
Just and uniform cash value of all lands
and town lots liable to taxation in this
State, according to the intent and meaning
of section 564 of the Code, it shall be
the duty of the assessor of taxes for each
civil district in every county in this
State, to assess all such lands and town
lots in his district in the following man
ner, after complying strictly with sec
tons 81 to 578, inclusive, of the Code:
The assessor shall ascertain according to
the best of his information and Judg
ment, that Just value of such lands and
town lots on a credit of one and two
years without interest if sold, to solvent
bona fide purchaser. The assessor shall
then deduct ten per cent. from one half
of such valuation, and twenty per cent.
from the other half of such valuation,
and the remainder shall be the cash value
of such lands or town lots, to be assessed
to the owner thereof, and such valuation
shall only be changed or altered at the
meeting of assessors as required by Sec
tons $40 to 582, inclusive, of the Code,
or by the County Court as prescribed in
this act.
Sec. 2. Be it further enacted, That be-
fore entering upon the duties of his Of
fee, each assessor of taxes shall take and
subscribe to the following oath, before
the Clerk of the County Court -
do solemnly swear that l will faithfully
and honestly discharge the duties of As
SCISSOR of Taxes in the - civil district of
- county, for the year 18-; that |
will strictly and faithfully, without any
partially, to the best of my ability and
judgment, assess all the property in my
district at its just value according to law,
so help me God. Said oath shall then
be fled in the Office of the Clerk of the
County Court.
Sec. 8. Be it further nacted, That
agents or attorneys of tax payers shall
give in to the tax assessor complete list
of all taxable property in the same man.
ner as required of the owner if present,
or residing out of the county.
Sec. 4. Be it further enacted, That in
assessing lands and town lots according
to the intent and meaning of this act, the
assessor may look to the sales of other
lands and town lots in the vicinity, and
may examine other persons on oath con-
corning such sales and valuations.
Sec. 3. Be it further enacted, That SO
much of section $50 of the Code as re-
quires tax assessors to return their assess
ments into the Office of the Clerk OF
the County Court, be and the same is
hereby repealed, and hereafter it shall be
the duty of the assessors to return the
assessment to the County Court at the
April term in each year, and it shall be
the duty of the County Court as a re
yising board to examine into, revise and
! euualize, if they think it necessary, the
assessment returned by the board of dis
| trict assessors.
Sec. 6..Be it further enacted, That ii
shall be a high misdemeanor for any
Assessor knowingly and wiifully to evadt
or violate any of his duties as Assessor a:
required by law, and upon conviction
shall in addition to the fine imposed by
sections $50 to 5S7 inclusive of the code,
forfeit all pay as Assessor.
Sec. z. Be it further enacted, That al
laws in conflict with this act, are hereby
repealed and as the public welfare re
ouires it, this act shall take effect iron
and after its passage.
Passed Jan. 81, 1871.
| w. ON. PERKINS,
Speaker of the House of Representatives
| D. B. THOMAS,
Speaker of the Senate.
Approved Feb. l, 1871.
D. w. G. SENTER,
Governor.
l certify that the above is true cop,
of the original, now on file in my office
T. II. BUTLER,
Secretary of State.
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