River Falls journal. [volume] (River Falls, Pierce County, Wis.) 1872-2019, 1877-03-29
Published March IS, 1877.
CHAPTER 246.


AN ACT to amend chapter 1870, general laws
of 1853, entitled, "An act to provide for the
assessment of property for taxation and the
levy of taxes thereon"
The people Of the state of Wisconsin, repre-
sented in senate and assembly, do enact as
fellows:
Section /. Section % of said chapter 1870,
general laws of 1868, is hereby amended so as
to read as follows: Section 90. The assessors
shall lay before the board of review their as
sessment roll of the real property and all
sworn statements made by others, and value
ations made by them OF personal property
and bank stock. The board shall, under their
official oaths, carefully review and examine
said roll and statements, and all valuations OF
real or personal property and bank stock, and
shall correct any errors apparent IN descrlp-
ton OF property or otherwise, and Tor that
purpose they are hereby required TO hear and
examine any person or persons upon oath
who shall appear before them, in relation to
the assessment of any property upon said roll
or in relation to any property omitted there
in; and such examination shall be reduced to
writing by the clerk and carefully preserved
on file in his Office, and il it appear that any
property has been valued by the assessor too
high or too low, they shall increase or lessen
the same to the true valuation, according to
the rules for valuing property prescribed In
this ACT They shall determine the correct
value of any bank stock which has been val
ued by any officer OF any bank at one price,
and by the assessor at different price. Any
person who thinks the aggregate valuation OF
his personal property, as liked by the board
of assessors, too high, may appear before the
board of review at their annual meeting, and
under oath state the true aggregate valuation
of all personal property upon which he IS
liable to taxation, according to the provisions
OF this act, and If the board OF review shall
be satisfied of the truth OF such statements, the
valuation so fixed by him shall be taken by
the board OF review as the true aggregate
valuation OF his personal property, ana all
such statements shall be reduced to writing
Inv the clerk and carefully preserved IN his
office. The clerk shall keep careful record
al an changes made and valuations deter.
mined upon by the board OF review; provided
turther. that the said board OF review shall
and NAV, when satisfied from the evidence
taken that the valuation of any property as
sessed is too nigh or too low on the assess
ment roll, raise or lower the same, as the
case may be, whether the person assessed ap-
pears before them or not; and they may also
place upon the said roll any property that
thew may know to be left of said roll by mis-
AXE or otherwise, and assess the same TO the
person to whom in right it should be assessed;
and provided further, that in all cases II said
board shall raise the amount OF such assess
ment or on any property, or assess any
property not on the assessment roll, the
owner thereof, ii resident, OF such town,
or his agent il a n-resident, shall be duly
notified of such assessment in time, that such
owner or agent may be heard before such