Lexington weekly intelligencer. (Lexington, Mo.) 1871-1887, 1879-03-29
EQUALIzAsI0N.
OF h County Court as a
Board of Equalization on April
Seventh.

A regular session of the Lafayette county
court will convene on Monday, April It'll. In
compliance with law, "a given below, the court
will sit as a board of equalization, and continue
from day to day to dispose of such business as
may como before 1t. In order that our readers
and the public may fully understand these du-
ties, We publish seven sections of the law bear
ing on this particular point. Those interested
should give 1t careful consideration:
Section II. There shall be in each county in
board Of equalization, which board shall consist
Of the county clerk, who shall be secretary OF
the same. lbat have no vote, the county survey
ty assessor; which board shall meet ut the Office
Of the county clerk on the first Monday In April
OF each year.
SEQ. Is Said board shall have power to hear
complaints, and to equalize the valuation and
assessments upon all real and personal properly
within the COUNTY which Is made taxable by
law. and. having each taken AN oath Ito be adj
minisfered by the c!erk) fairly and ImpartiaIly
to equalize the valuation of ali the taxable prop
erty In such county. shall Immediately pr coed
to equsllze the valuation and assessment of al
such property, both real and personal, within
their counties respectively, 80 that each tract of
value. Provided. That said board shall not re-
duce the valuation of the real or personal prop
erty of the county below the valne thereof, a.
liked ny said state board OF equalization.
Sec. 16. The following rules shall be observed
by county boards OF equalization: First-They
suoAA ioioS IN thiuatiOu Oh HI SuCl tracts or
parcels OF land, and any personal uroperty. ma
In their opinion have been returned below their
real value, according to the rule prescribed by
this act for such valuation; but after the board
shall have raised the valuation of such real ca
tate, 1t shall give public notice of the fact, spec
itYing the property and the amount raised. Ell
tner ny advertisement in a newspaper published
In the county; or ifthere be none, then by post.
ers, one to be put up in each townships; and thai
SAID board will meet on the nrst Monday OF
April. to hear reasons, If any may be given,
why, such should not be made. SecondeThey
shall reduce the valuation of such tracts or par
cells OF land, or any personal property. which
in their opinion, have been returned above their
full value, AS compared with the average yalua-
alton OF all real and personal property of their
county.
Sec. II. The said board shall hear and deter
mine all appeals made from the valuation of
properly; made by the assessor. In a summary
accordingly. The county clerk shall keep an ac-
curate record OF the proceedings and orders of
the board, and the assessor shall correct all err
roneous assessments. ana the clerk sh all adJusr
the tax-book according to the orders of said
board and the orders OF the state board of eoali-
such per centum to each tract or parcel OF real
estate, as required by said board he shall add
f Es ae s6sm s ~ each san, case any fractional sum OF
dollar. "
Sec. Is. The said board of equalization shall,
nave power to send for persons and papers. and
compel the attendance OF witnesses in relation
to any appeal before them. and it shall be the
outy VI the sherlu Oh the county to execute such
process as may be Issued to this end. A MAJOR
'ty OF said board shall constitute q quorum and a
majority OF them present shall determine ali
mat srs OF appeal or revision.
Sec, ID. In case the report from the state
BOARD OF equalization be not received at or dur,
ing the session of said county board, then /,
shall be the duty OF the county clerk to adjus,
the county textbooks according to such REPORT
when received.
Sec: 20. The members Of the county board OF
equalization shall receive the sum Of three dol.
lars per day for each day they shall act as such