The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1879-11-18
Real Estate Appraisemsnt--The
C0nstifutiOn.n

Real Estate Appraisem0nt--The
C0nstitution.s
Lawssshall be pa .sed taxing by uni
form raIesal real and personal property
according to its true value in money.-
Burying grounds, pablc school houses,
-heusesaused exclusively forpuhlic 'wor-
ship. institutions of purely public char
ity, public property used exclusively for
anv public purpose, and personal prop.
erty not exceeding 5000 for each indi-
.vidual. maY BE- ex .mpte,l by general
law The value Of all exempt properly
must he ascertained from time to time,
and published as may be directed by
fsg.
SUMMARY OF LAWS.
At the June session, 1879, AMI every
tenth year thereafter, County Camnis-
sianers divide each caunty into districts
The electors of each district elect one
OF their number assessor OF real prop
erty within that district
Assessor gives bond in $4,000, one
surety, and makes oath of office.
Vacancies filled by. County Auditor.
Treasurer and Recorder with any cili-
zen of county. estg8 sHas
AS soon as possible after March I,
1880, and every tenth year after, the
County Auditor gives each Assessor de-
scriptions and plats4of every lot of lsnd
In his district, with quantity of land and
name of owner - siaa 3.
Assessor deter mines the true value in
money of each lot in his district; "bu,
the price for which lsnch real property
would sell at auction or at forced sale,
shall hut be taken as the criterion of tue
true value Ontraetssother than towf
lots he notes separately tie value ol
buildings, and carries this out as part o.
the valuation. ssa a-o ez1ce as.i!l'
E,ch assessor may appoint one assis
tant--a citizen of county--suhjact tc
approval of Auditor, who gives bono
and makes oath, and has powers of hi
| Assessor and assistant each get s;
4 per dar.. Ra H44.
/ For not returning. or appraising too
low, penalty of $500 to $1,000 for eact
offence. la 2i Easf Ca
/ Assessor returns valuations to Coun
,Ety Auditor ON or before first Monday o
July, 1880, and each tenth year there
hafter. iu e. g1i'asG
At the same tine Assessor returns
valuation of all exempt property, G
churches. burying grounds, etc. g,i,.s
! II Auditor discovers anv land omit
1 ted, he is to addit, call Assessors at
tention to It, and ifsnot then appraised
| BY Assessor, Auditor appraises.
4 DEcENNIAL COUNTY BOARD. ), !
/, The Auditor, Surveyor and Count,
1 Commissioners compose County Board
4 for all properly not within cities or frs
or. second class .fi Q, il cities of NOR
than 5000 inhahitants) They meet Of
| Tuesday after frst Monday in Septem
Der, and three make a quorum.
This board equalizes appraisements
following rule above given for values
by reducing those which are in thei
Judgment too high, and increasing thos
that are too low. bat thev cannot re
duce the aggregate below the aggregat,
value as returned by the assessors, wit
additions made by Auditor for los
omitted By assessors = - ss
- DEcENNrAL STATE BOARD.
/ At October election, 1880, and decen
niallv after, electors OF each Senator's
! district elect to State Board as man
members as they are entitled to Sens
tors The Governor fills vacancies, til
Auditor of State member OF Board ex
Off 10. $3.50 -, f.ss.
4 Board meets first Tuesday in Decen
ber, 1880, and deceunislfy after The
act only on aggregates hv adding c
deducling per centurl, and not on an
particular LOT. r
l, They raise aggregates of any coun
ty. ,sgfs 61
2 They may reduce aggregsse'of an
county.
! 8 They may raise (or reduce) aa
lgregate of any town or towns in an
county. Ali n
/ 4. They may raise Tor reduce) az
gregate Of all property of any. count
which is not in any town. A tow
does not mean merely city of first 0
second class, but any organized munit
lipalitv.) "a. .,ss ,..,,tssi
5. Having eqnalize,l the whole State
they may then increase or, reduce th
aggregate valuation of the State not ez
ceeding l2a per cent, this increase Q
reduction being uniform throughout th