Mineral Point tribune. (Mineral Point, Wis.) 1869-1938, 1877-04-11
COPY.
Published March li, 1911
CHAPTER GAG,

AN ACT Ia amend chapter 1870. general laws Of
1868 entitled, AN act To provide for the as-
sessment oi property for taxation and the levy
of taxes thereon"
The people 81 the statcof Wisconsin represented
in senate and assembly, do enact as follows:
Section |. Section 25 of said chapter 1870,
general laws of 1868, is hereby amended so rs to
read rs follows; Section 90 The assessors shall
lay before the board of review their assessment
roll of the real property and all sworn statements
made by Others, and valuations 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
description of property otherwise, and for that
purpose they are hereby required to hear and
examine any person or persons upon oath who
shall appear before theni in relation to the ~
sessment of any property upon said roll, or in
relation to any property omitted therein; and
such examination shall be reduced to writing by
the clerk and carefully preserved file in his
office, and If it appear that any property has
been valued by the assessor too high or too low,
they shall increase lessen the same 10 the true
valuation, according 10 the rules for yaluing
property prescribed in this act. They shall
determine the correct value of any bank
stock which has been valued by any
officer of any bank at one price and
by the assessor mt a different price. ANY
person VINO thlhks the aggregate valuation OF
his personal property, fixed 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 il liable to
taxation, according 10 the provisions of this act,
and II the board of review shall be satisfied of
the truth of such statements, the valuation SO
Fixed by HIM shall toe taken by the board of re-
view rs the true aggregate valuation of his per-
sunal property, and all such statements shall be
reduced To writing 10y the clerk and carefully
preserved IN his Office. The clerk shall keep a
careful record of all changes made and valuu-
tons determined upon by the board OF review;
prupfif3, flJTh,r that the said board of review
shall and may, when satisfied from the evidence
taken that the valuation OF any property as
scssed ls too high or too lows ON the assessment
roll, raise ar lower the same, the ease may be-
whether the person assessed appears before them
or not; and they may also place upon the said
roll any property that they may know 60 be left
of SAID roll 10y mistake otherwise, and assess
the same To the person 10 whom IN right it
should be assessed; Hyj pyuHid rirfh.r that in
all cases II said board shall raise the amount OF
such assessment or on any property. or assess
any property not on the assessment roll. the
owner thereof ii a resident of such town, or his
agent If a uou-rusidcut shall be duly notified of
such assessment in time, that such owner or
agent may be heard before such board, IN rola-
tluu 70 the value thereof proraioj that the resi-
dcuce of such owner or agent shall he known TO
any member of sJld hoard
Section ,. Thus act shall be in force from and
after its passage.
Approved March 5, 1877. .-tF- COPY.