The Richmond palladium. [volume] (Richmond, Ind.) 1855-1875, 1875-03-03
An Act Amending the Tax Law

An Act Amending the Tax Law.
The following is the act passed by
: the present General Assemblyamend-
atory to the general tax law of the
State. Its provisions will be found OF
interest to taxpayers and the public.
, The act is as follows:
; An act to amend section 102, 10Y, 10S,
125 and go, and to repeal section
20 and to repeal section 276 of an
act entitled An act to provide for
a uniform assessment of property
and for the collection and return of
taxes thereon approved December
"a. 1872, repeating all laws in con-
fict herewith. adding supplemental
! section to said act and declaring an
emergency approved February IL,
| 1875.
Section 1. Be it enacted by the
General Assembly OF the State of In
diana, That section 1O2 of said act he
and the same Is hereby amended to
read as follows, to-wit: Sec 1902
All real property in this State subject
to taxation under this act, including
real estate becoming taxable for the
first time, shall be listed and assessed
to the owner or owners thereof by the
assessors for the ,ear 1875 and every
i've years thereafter, with reference to
the amount owned on the first day of
April of the current year, including
all property purchased on that day.
| Provided: That no assessment of real
property shall be considered as Illegal
| by reason of the same not being listed
| or assessed in the name of the owner
! or owners thereof"
Sec. 2. That section 10Y of the
| above recited act be amended as fol-
lows: "Sec. 107-At the general
election in October, A. d. 1876, and
every two years thereafter, there shall
be elected in each township of the
several counties in the State an asses
sor for such township, who shall hold
his Office for the term of two years,
and until his successor be elected and
qualified, and shall perform all such
duties as now or hereafter may be re-
quired to be performed by assessors. |
Such assessor, previous to entering
upon the discharge of the duties of
the Office, shall give bond, with good
and sufficient security, to the accept |
missioners, In the sum OF $1,000, pay
able to the State of Indiana, and con
ditioned for the faithful and impartial
discharge of the duties of his Office
according to law, and shall take and
subscribe an oath or affirmation, to be
endorsed on his bond. that he will
faithfully and impartially disch arge
the duties of his Office to the best of
his skill and ability. and the bond 5 so
endorsed shall be deposited with the
County Auditor, and the said Au ditor
is hereby authorized to administe the
oath of Office aforesaid. -,l
Sec 3. That section 10S otS the
above entitled act be amended so as
to read as follows, to-wit: Sec. 1OS-
If any township assessor shall not
within ninety days after his ele ction
give bond and security, or shall not
take and subscribe the oath or afir-
nation required by the preceding sec
ton, the said Office shall be considered
vacant, and the County Auditor shall
at once fill such vacancy by appoint
ment, and the person appointed to ELL
the vacancy shall give bond and take
the oath as required in the preceding
section. |
Sec. 4. That section 125 of the
above entitled act be amended to read
as follows, to.wit: Section 125-The |
assessment of the real estate made in |
pursuance of the provisions of this act |
shall constitute the basis upon which |
the taxes within the State shall be as
sessed for the ensuing five years, and |
until a re-assessment shall have been |
made as provided In this act.
Sec. 5. That section go of the
above recited act be amended so as TO /
read as follows, to-wit: Sec. 27O-lf |
any township assessor, from any cause |
whatever, shall he unable to perform |
the duties required of him within the |
time designated by law, he may by |
ano with the consent of the County |
Auditor, appoint one or more suitable
persons to act as deputies to assist |
him in making the assessment, and /
may designate the portion of the |
township, city or town in which such |
deputy or deputies shall make their
returns to the proper assessor"
Sec. 6. That section 276 of the
above entitled act be and the same |
is hereby repealed.
Sec. Z. 1t shall be the duty of the
Board of Commissioners in each
county in the State, at their regular
March term, A. d. 1875, to appoint
some suitable person in each township |
of their respective counties as town
ship assessor, whose duty it shall be i
to qualify and give the bond provided |
for in this act, or in the act to which
this is an amendment, and enter upon
the duties of said Office, at the time,
and perform all the duties required by
said act. Provided further: That
wherever in said act the words 'scounty
assessor occur the same shall be con
strued to mean in accordance with /
this act, township assessor" ard the
duties and obligations, as well as the
powers vested in the county assessor
shall be vested in and be binding upon
the township assessor.
Sec. s. The township assessors pro-
vided for in this act shall receive, as
compensation for the services therein
required of them, the sum of two dol
lars per day, and no more, to be paid
to them from the county treasury up
on the Auditors warrant.
See. 8. All laws or parts of laws i'll
conflict with the provisions Of this act
are hereby repealed, and the Office of
county assessor is hereby abolished.
Sec. 10. Declares an emergency.
The renort of the Secretary of the