Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1871-02-16
N. Q. WALLACE,
B<eator and Publisher.
FAYETTEVILLE, TENNESSEE,
1hsrsday Morning, February 1881
Important Law.

we make room IN our editorial
columns this week for the publ
cation OF the following important
law passed by the Legislature last
week. 1t prescribes the duties
Of the Tax Assessors and is mat
ter of much interest to the entire
community:
AN ACT TO regulate the appointments of
and to prescribe additional duties for Tax
Assessors
Section /. Be it enacted by the
General Assembly of the State of
Tennessee, That for the purpose
of aScertaining the just and I'M
form cash value of all lands and
town lois 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 each civil district
in every county in this State, to
assess all such lands and town
lots 10 bis district in the following
manner, after complying strictly
with sections 57l to SIS, inclusive,
of the Code: The assessor shall
ascertain according TO the best of
his information and judgment the
just value of such lands and town
lots on a credit of one and two
years without interest if sold, to a
solvent bona fide purchaser. The
assessor shall then deduct ten per
cent from one-half of such valua-
ton, and the remainder shall be
the cash value of such lands or
town lots, to be assessed to the
owner thereof, and such yalua-
tion shall only be changed or al
tered at the meeting of assessors
as required by sections SIS to $50,
inclusive of the Code, or by the
County Court as prescribed in this
act.
Sec. 2. Be it further enacted,
That before entering upon the du-
ties of his office, each assessor of
taxes shall take and subscribe to
the following oath, before the
Clerk of the County Court. l
do solemnly swear that /
will faithfully and honestly dis
charge the duties of Assessor of
Taxes in the - civil district of
county for the year 1S-;
that l will strictly and faithfully,
without any partiality to the best
of nay ability and judgment, as
sess all the property in my dis
trict at its just value according to
law, so help me God. Said oath
shsa then be filed in the Office of
the Clerk of the County Court.
Sec. 8. Be it further enacted,
That agents or attorneys of tax
payers shall give in to the tax
assessors a complete list of all tax
able property in the same manner
ms required of the owner if pres
acnt, or residing out of the county.
Sec. 4. BE it further enacted,
That in assessing lands and town
Cots 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 concerning such sales and
See 5. Be it further enacted, |
That 60 much of section $50 of |
the Code as requires tax assessors
40 return their assessments into
the Office Of the same is hereby
and hereafter it shall be
the duty of the assessors to re-
turn the assessment to the County
Court at the April terms in each
year, and it shall be the duty of
the County Court as a revising
board to examine into, revise and
if they think it necessa-
~, the assessm mt returned by the
board of district assessors.
Sec. 6. Be it further enacted,
That's 1T shall be high misdemean.
,r for ANY Assessor knowingly
md wiliEaliy to evade or violate
my of his duties ais Assessors as
'eguired by law, and upon con-
ACTION shall in addition 70 the
inc imposed by section 5S3 to
,S7 inclusive, of the code, forfeit
II pay as Assessor.
Sec. 7. BE it further enacted,
hat all laws in conflict with this
ct, are hereby repealed, and as
he public welfare requires it, this 6
ct shall take effect from and at b
er its passage. b
Passed Jan. 81, 1871.