The Pulaski citizen. [volume] (Pulaski, Tenn.) 1866-current, 1875-04-01
THE NEW ASSESSMENT
LAW,
LAW.
A Matter of Interest for Ev-
cry Tennessee Taxpayer.
Radical Changes in the System
of Valuing Property.
The text of the new easement law is


An act 70 amend all laws for the assessment
and collection of revenue.
Section l. Be it enacted by the General
Assembly of the State of Tennessee, that
the Quarterly County Courts of each county
shah, at the April Term, 1873, and at SAID
term every four years thereafter, elect a as
Greet and prudent person, being a free holder
and q citizen thereof, whose duty It 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 duties OF MS oIlcs
shall execute and deliver to the court, bond
with two sufficient sureties in the penal sum
of five thousand dollars, conditioned to faith
fully and lmpartially discharge all the duties
imposed, or TO be imposed. by law upon Nun,
payable to the State, and he shall also take
and subscri be. before the clerk OF said court,
an oath, honestly, faithfully, impartally and
fesriessly to assess, value and list all real
estate N his county, not exempt by law from
taxation.
Sec. .. Be it further enacted, said assess
or shall proceed to assess the real estate IN
his county in the manner following, viz: lie
shall first prepare a complete list Of all taxa
bic real estate in each civil district or ward
Of his county and then selectin each district
or ward with taxable realty worth less than
200 900, by his last assessment, one, and IN
all other districts or wards, two reputable,
discreet and prudent men, freehoiders and
residents therein, as assistants, and he shall
administer to each an oath, that he vail hon
estly, faithfully and impartially assess and
value each and every tract or lot of land in
his district Onward; and these two assistants,
together with the assessor, shall proceed, at
some designated place in each district or
ward, to assess and value, in writing, all the
real estate in said district or ward, giving
the name of each owner, in alphabetica order,
and setting out the number of acres Of each
tract, and if the same be in a town, the pres
ent number of the lot, and the number OF
front feet, and the depth thereof, and the as
sessed value-of each tract or lot, and the list
shall be subscribed by each, and returned to
the clerk of the county court by the assessors
and in all cases of disagreement in valuation
by the assistants, the assessor shall deter
mine the value, and shall determine the val
ule of the real state owned by his assistants.
and the Judge or chairman of the County
Court shall determine the assessed value of
the 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 or chairman, in cases of disagree
ment in valuation between the assessor and
his assistants, shall determine the valuation; ;
Provided, that nothing in this act shall be
construed to restrict the power of the Quart
erly Court to hear and determine applica-
tions as now provided by lawn regard to al
legged erroneous assessments after the assess
or shall have made his returns to the county
court clerk: Provided. that such applica-
Quarterly court, occurring more than thirty
days after the return by the assessor, and
never thereafter, excepting, however, as to
non-residents, who shall have until the sec
ond term OF said court, but not longer,
Sec g. Be il futhcr enacted, all the real
estate hall be estimated on The principles
laid down in sections sos and 500 of the Code
of Tennessee, and shall be assessed 10 the
person who is the owner or reputed owner
Of the same on the first day of April Of the
year of the assessment.
Sec. A. Be it further enacted, that the
| assessor shall return the assessment roll of
each district or ward, to the clerk of the
county court. so soon rs the same is COM
pleted; and the sane shall be preserved by
said clerk, and the whole shall be III the
hands of the county court by the first day
ofJuly succeeding in all counties with taxa
BILE realty worth 900 900 or under, and
the assessor shall have one month addition
al for each add tional 100000 in every
county wherein to make said return; Pro
yided, 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 Court shall enter the
| assessment aforesaid, in fair hand writing
in one book, suitably ruled and substantial
ly bound, showing the name in alphabetical
order, of each owner OF the property assessed,
in each civil district or ward, as reported by
the assessor, the contents in acres or feet and
the assessed value Of the same, giving such
description of each tract or lot as Is shown IN
the assessors .eturn, and the book thus pre-
pared shall be styled the "main assessment
roll > and shall contain sufficient MARCIA on
the right side thereof, in which TO enter any
changes of ownership of the whole or any
| part CT tract or lot, and the lines thereof
| shall be ruled with sufficient space between
them to allow several interlineations, and
this ssmain assessment rOll' shall be kept
by the clerk in some safe place of deposit, in
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 assessment Is made
for.
Sec. 6. Be il further enacted, that the as
sessr' emit as shown in the ''main assessmen
roll. - and changes made therein, shall be the
only assessment of real estate made for any
purpose Of taxation, in any county or part
thereof-whether for State, county. railroad
or municipal purposes
Sec. Z. Be it tuther enacted, that the
clerk of the County Court of each county,
shall from the Imam assessment roll" and
from the returns of the assessors Of person
al property and of polls, annually prepare a
collectors book, as provided in sections 55S
and $50 of the Code of Tennessee, showing
the amount of tax due from each taxpayer
TO the State, county, municipality or rail
road, in separate columns, except 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 ad litlOn to the
State and county rev enue, the amount due
to any railroad from each taxpayer, and
said clerk shall then make out and certify to
the Comptroller the aggregate statement of
the assessed valuation of the real and per-
sonal property Of each district or ward sep
arately, 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 Comp
troller by mail on or before the first Monday
in January in each year. And said county
court clerk shall likewise certify TO 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 ass essment roll all transfers OF real
estate in his county, and note the same in
the margin opposite the name of the con
veyor, and also interline it at the proper
place, alphabetically, the name of the con-
veyee, 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 the eonveyor, and at
the proper place insert the name Of the
conveyee, with the assessed description and
value; if part of any tract or lot has been
conveyed, be shall enter upon the margin op
pOsite the nRmo Of the couveyOr, in alpha
beti cal and abbreviated words sufficient to
indicate the part conveyed in quantity, gen
eral description thereof being sufficient,
provided it Identifies the land, the date OF
the transfer, and the name of the cOuveyee,
and he shall enter the name of the conveyee
at its proper place in the roll, with like
description of the land and its value; and If
the whole of any tract OF lot is conveyed, it
shall be put down to the conveyee at the
same value as shown by the assessor; If a
part is conveyed, he shall value each part Is
agreed upon by the parties, provided 1t Is not
less upon the whole than was put upon 1t by
the assessor, and if the paties 1all TO agree
upon the valuation, then he shall proportion
each to the whole valuation, as the value OF
each is to the assessed value Of the whole, and
so charge each on the main roll, and these
entries he shall make at the time he takes
the probate of any conveyance, and mark 1t
upon the back as "entered on roll book"
And provided further, any person buying
any land subject TO redemption, shall take,
OF the officer selling the same, certificate
of the purchase, and shall cause a note OF the
same TO be entered upon the main assess
ment roll. And the property, during the
time OF redemption, shall be assessed to
such purchaser. provided: the Clerk Of the
County Court shall be entitled to ten cents
for noting each change of ownership Of real
estate in main assessment roll, TO be paid by
the party selling land.
See. . Be il further enacted, that the