Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1875-05-14
ASSESSMENT 0F PROPERTY UNDER
THE NEW SYSTEM.


understanding Of the assessment law
passed by the last Legislature. Why
this is SO, we are not prepared to say.
Without stopping to discuss the merits
or dement's of the law, we shall en-
deavor to give clear idea of its provis-
ions.
1. The Quarterly County Court Of
each county was required at the April
term, 1876, and at said term every fCur
years thereafter, to elect an assessor
to list and return for taxation all
real estate in his county not exempt
from taxation.
?. The assessor must assess the real
estate of his county as follows: Prepare
a complete list of all taxable real estate
IN each civil district or ward Of his
county; second, select IN each district
or ward one assistant, where the realty
Of the ward or district was valued at
the last assessment at less than $780,
600. In all other districts or wards he
is entitled to two assistants.
The assessor and assistants shall pro-
coed, at some designated place in each
district or ward, to assess and value in
I writing all the real estate in said dis
trict or ward, giving the name of each
owner, in alphabetical order, and set
ting 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. The list shall be subscrib-
ed by each, and returned to the Clerk
Of the County Court by the assessor;
IN all cases Of disagreement In Ealua.
ton by the assistants, the assessor
shall determine the value; he shall de-
termine the value of the real estate
owned by his assistants, and the Judge
or Chairman Of the County Court shall
determine the assessed value Of the
assessor, and certify the same to him;
in districts and wards where the as
SCISSOR has only one assistant, the Judge
or Chairman, in cases Of disagreement
In valuation between the assessor and
his assistants shall determine the val
uation.
The power of the quarterly court to
hear and neutrality-suspicious. relative
to alleged erroneous assessments after
the assessor shall have made his return
TO the county court clerk, remains
the same as now provided by law. But
such applications must be made at the
first term of the quarterly court occur.
ring more than thirty days after the
assessors return, and never thereafter,
except in the case of non-residents,
who have until the second term Of the
quarterly court, but no longer.
3. All real estate must be estimated
on the basis laid down in the Code,
sections Sos, $50, and must be as.
sesse1 to the person who is the owner,
or reputed owner, April /, Of the year
of the assessment.
4. The assessor returns the assess
ment roll OF each district or ward to
the county court clerk, to be preserved
by him. The whole shall be in the
clerks hands by July l, if the assess
ment does not exceed 100000 in
value in county; for each additional
100000 in a county the assessor has
an additional month to make his re-
turn, provided it does not in any case
extend beyond Oct l.
;. The County Court Clerk is to
make out from these returns the "main |
assessment roll"
Is. This and the changes therein !
snail be the only assessment Of real |
estate made for any purpose of taxa
ton in any county or part thereof, |
whether for State, county, railroad or
purposes.
:. The County Court Clerk makes
ont the collectors book and certifes
the same to the Comptroller for State
taxes; to the chairman Of the County |
Court for county and railroad taxes,
and to the Mayor Of city for munich
pal taxes.
s. Then follow the duties prescribed
for the Clerk of the County Court, the
and other officers, relating to
the sale or transfer of lands.
9. Rate Of taxation for county, rail-
road or municipal purposes shall be
fixed annually.
TO. If any improvements on realty
should be destroyed by casualty, the
owner of the property may have the
same reassessed upon payment Of the
costs Of reassessment.
II. The County Court Clerk shall
certify to the Mayor, each month, any
change Of ownershipin his municipality.
L. The assessor shall receive for his
salary an allowance to be made by the
County Court, not exceeding fifteen
,ents for each person having taxable
property listed, and five cents for each
person listed for only a poll tax. In
10 county shall the assessors salary
exceed $1,000. The same shall be paid
y the county and municipality in pro-
portion that the value Of each bears to
he value Of the whole assessment Of
he county. Each assistant shall re-
GIVE $50 per day for his services, the
lumber Of days for each district to be
ixed by the County Court and to be
,aid as follows: If the municipality
las no interest, to be paid by the
,ounty alone; if both are interested.
.ach shall pay its proportional part, as
,efore stated.
Is. The person elected to assess real
state shall also assess and list the per-