The Richmond palladium. [volume] (Richmond, Ind.) 1855-1875, 1875-03-03

The following is the act passed by
the present General Assembly amend
atory to the general tax Law Of the
State. lts provisions will BE- found OF
interest to taxpayers and the public
The act is as follows:
An act to amend section l02. 107, los,
125 and 30, and to repeal section
go and to repeal section 20 OF an
act entitled An act to provide Tor
uniform assessment of property
and for the collection and return OF
taxes thereon approved December
q, 1872, repeating all laws in con-
fiict herewith. adding supplemental
section to said act and declaring an
emergency Improved February IL,
1875.
Section 1. Be it enacted by the
General Assembly OF the State OF In
diana. That section 102 of said act lie
and the same is hereby amended to
read as follows, to-wit: Sec lU2-
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 lear 1870 and every
Eve 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 1O7 OF the
above recited act be amended as fol,
lows: Sec. 107-At the general
election in October, A: ID. 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 ana
qualified, and shall perform all such
duties as now or hereafter may De re-
quired to be performed by assessors
Such assessor. previous to entering
mon the discharge of the duties of
the Office, shall give bond, with good
and sufficient security, to the accept
ance Of the Board of County Com
missioners, in the sum oil Sz,UVU, pay
able to the State of Indiana, and con-
d;tioned for the faithful and impartial
discharge of the duties OF his ONCE
| according to law. and shall take and
subscribe an oath or affirmation, to be
endorsed on his bond. that he will
faithfully and impartially discharge
the duties of his office to the best OF
| his skill and ability, and the bonds so
4 endorsed shall be deposited with the
County Auditor, and the said Auditor
Is hereby authorized to administer the
oath of office aforesaid.
Sec. 3. That section 1OS OF the
above entitled act be amended so as
| to read as follows, tO-wit: Sec. loo-
If apy township assessor shall moi
within ninety days after his election
give bond and security, or shall no
take and subscribe the oath or afhr
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 nl
the vacancy shall give bond and tax
the oath as required in the preceding
section.
Sec. 4. That section 125 OF tn
above entitled act be amended to rea
as follows. to-wit: Section 125-Th
assessment of the real estate made I
pursuancc of the provisions OF this &c
! sessed for the ensuing FIVE years, an
until re- assessment shall have bee
J made as provided in this act
See. 5. That section go Of tn
above recited act be amended so as I
= read as follows, o-wit: Sec. 20
any township assessor, from any caus
whatever, shall he unable to perforl
the duties required of him within til
!, time designated by law, he may
! ana with the consent of the Count
: Auditor, appoint one or more suitabl
! persons to act as deputies to ASST:
him in making the assessment, an
: may designate the portion of th
township, city or town in which sue
deputy or deputies shall make the
: returns to the proper assessor.
Sec. 6. That section 276 of tt
above entitled act be and the san
: is hereby repealed.
: Sec. Z. 1t shall be tie duty of ii
D Board of Commissioners in eac
county in the State, at their reguli
March term, A. ID. 1873, to appoil
some suitable person in each townshi
e of their respective counties as towI
|. ship assessor, whose duty it shall |
4 to qualify and give the bond provide
for in this act, or in the act to whie
4 this is an amendment. and enter upo
. the duties of said Office, at the tim
. and perform all the duties required
said act Provided further: TIL
. wherever in said act the words count
\ assessor" occur the same shall be col
r strued to mean in accordance vii
j this act, township assessor. ard 4
: duties and obligations, as we'll as II
: powers vested in the county assess,
). shall be vested in and be binding upe
h the township assessor.
: Sec. 8. The township assessors pr,
4 vided for in this act shall receive,
: compensation for the services there
+ required of them, the sum of two do
| lars per day, and no more, to be pa
4 to them from the county treasury VI
!. on the Auditors warrant.
$ Sec. 9. All laws or parts of laws
conflict with the provisions of this a
= are hereby repealed, and the Office
county assessor is hereby abolished.
Sec. 10. Declares an emergency.
/