Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1875-03-26
THE NEW ASSESSMENT LAW.
A Matter Of Interest for Every
Tennessee Taxpayer.
Radical Changes in the System
Of VaIuing Property.

An act to amend all laws for the assessment AM
collection Of revenne-
Section 1. Be il enacted by the Genera
Assembly Of the State Of Tennessee, thai
the Quarterly County Courts Of each e0un-
ty shall, at the April Term, 1915, and al
said term every four years thereafter, elect
q discreet and prudent person, being a free
holder and q citizen thereof, whose duty il
shall be to assess, list and return, as herein
! provided, for taxation, all the real estate in
his county, not exempt from taxation, and
said assessor before entering upon the du-
ties Of his Office shall execute and deliver
TO the court, a bond with two sufficient
sureties IN the penal sum Of five thousand
dollars, conditioned 70 faithfully and I'M
partially Discharge all the duties imposed,
or to be imposed, BY law upon him, pay
able 10 tie State, and be shall also take and
subscribe, before the clerk of said court, an
oath, honestly, faithfully, impartially and
/ fearlessly to assess, value and list all real
estate in his county, not exempt by Law
from taxation.
Sec. ?. Be e further enacted, said as
SCISSOR shall proceed u assess the real estate
81 his county in the manner following,
VIZ: He shall inst prepare a complete list
VI al A4AAAAAI ANeAA Eal1LC III ElLlu ElNl us
trict OF ward Of his county, and then select
in each district or ward, with taxable realty
worth less than 100000, by his last as
sessment, one, ard in all other districts or
Waids, two eputable, discreet aud prudent
men, heeholders and residents therein, a.
assistants, and he shall administer to each
an oath, that he will honestly, faithfully
and imp6rtialiy assess and value each and
every tract or lot Of land In bis district or
ward; and these two assistants, together
with the assessor, shah proceed, at some
designated place IN each district OF ward, to
assess and value, in writing, all the real
estate in said district or ward, giving the
name Of each owner, in alphabetical order,
and setting out the number Of acres Of
each tract, and If the same be in a town.
the present number Of the lot, and the
number Of front feet, and the depth
thereof, and the assessed value Of each
tract or lot, and the list shall be sub
seribed By each, and returned to the clerk
Of the county court fby the assessor; and
in all cases Of disagreement in valuation
by the assistants, the assessor shall deter
mine the value, and he shall determine the
value Of the real estate owned by his assis-
tants, and fhe judge OF Chairman Of the
County Court shall determine the assessed
value Of tie real estate Of the assessor, and
certify the same to him; and in districts
and wards where the assessor has only one
assistant, the judge OF chairman, in cases
Of disagreement in valuation between the
assessOI>and his assistants, shall determine
the valuation; Provided, that nothing in
this act shall be construed TO restrict the
power Of the Quarterly Court to hear and
determine applications as now provided BY
law IN regard 70 alleged erroneous assess
ments after the assessor shall have made
his returns 70 the county court clerk; Pro
vided, that such application shah be made
at the frst tenn Of sach Quarterly Court,
occurring more Than thirty DAYS after the
return by the assessor, and never there
after, excepting, hOWeSer, as to nOn-resi-
dents, who shall have until the second
term Of said court, but not longer.
Sec. 8. Be it further enacted. all TIE real
estate shall be estimated on the principles
aid down in sections $50 and 500 Of the
Code Of Tennessee, and shall be assessed
to the person who is the owner or reputed
owner q the same on the first day Of April
Of he year Of the assessment.
See. 4. Be il further enacted, thar tie
assessor shall return the assessment roll Of
each district or ward, to the clerk Of the
county court, so soon as the same is com
pleted; aud the same shall be preserved by
said clerk, and the whole shall be in the
hands OF the county court by the first day
Of July succeeding in all counties with
taxable realty worth s., 000,000 or under,
and the assessor shall have one month ad-
ditional for each additional 8, 00O,CO0 in
every county wherein to make said returnl
Provided, that said return shall, in any
event, be made by the first day Of October.
Sec. 5. Be it further enacted, that the
clerk Of the County COuIt shall enter the
assessments aforesaid, in a fair hand-Writ-
ing in one book, suitably ruled and sub
stantially bound, showing the name in
alphabetical order, Of each owner OF the
urOperty assessed, in each civil district OF
ward. as reported by the assessor, the con-
tents in acres OF feet and the assessed value
Of the same, giving such description Of
each tract or lot as is shown in the asses
sCr's return, and the book thus prepared
shall be styled the ''main assessment roll, y
and shall contain sufficient margin on the
right side thereof, in which to enter any
ohaDges-Oi ownership Of the whole or any
part Of a tract or lot, and the lines thereof
shall be ruled with sufficient space be-
tween them to allow several interlineatiOns,
and this simain assessment roll" shall be
kept by the clerk in some safe place Of de-
post, in or near the courthouse. And
said roll shall have sufficient margin for
noting the tax assessed against each person
for each succeeding year that said assess
ment is made for.
Sec. 6. Be il further enacted, that the
assessment as shown in the "main assess
ment roll, and the changes made therein,
shall be the only assessment of real estate
made for any purpose of taxation, in any
eaunty or part thereOf-Whether for State,
county, railroad or municipal purposes.
Sec. Z. Be it further enacted. that the
clerk Of the County Court Of each county,
shall from the Hmain assessment roll" and
from the returns Of the assessors Of per-
sOnal property and Of polls, annually pre-
pare a collectors book, as provided in sec
lions SIS and $50 Of the Code Of Tennes-
see, showing the amount OF tax due from
each taxpayer TO the State, county, munich
pality or railroad, in separate columns, ex-
cept The same shall be delivered by him to
the collector within three months after the
same shall have been delivered to him by
the assessor; and the same shall show in
addition to the State and county revenue,
the amount due to any railroad from each
taxpayer, and said clerk shall then make
out and certify to the Comptroller the az
eregate statement of the assessed valuation
Of the real and personal property Of each
district OF ward separately, and Of the
whole, together with the taxes due the
State, and also the poll tax due, and he
shall forward the same to the Comptroller
by maikOn or before the first Monday in
January in each year. And said county
couIt clerk shall likewise certify 10 the
Judge or chairman Of the county court, the
amount Of taxes due the county, and also
to the mayor Of any municipality the
amount due the municipality, and to each
the amount Of taxables separately.
Sec. s. Be it further enacted, that the
clerk Of the County Court shall enter upon
the main assessment roll all transfers Of
real estate in this county, and note the
same in the margin opposite the name OF
the cOngeyoT, and also iuteriine it at the
proper place, alphabetically, the name Of
the CONVERGE, with a description of the
land and its value as herein provided; if
the whole Of any tract or parcel has been
conveyed, he shall erase the name Of the
eOnveyOr. and at the proper place insert
the name Of the eOnveyee, with the assess
ed description and value; If part Of any
tract or lot has been conveyed, he shall en-
ter upon the margin opposite the name OF
the conyeyOr, In alphabetical and abbreTi-
ated words sufficient to indicate the part