Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1881-05-07
An Ordinance
Creating the Office of Assessment
Commissioner, and Declaring
the Duties Thereof.

/ Bel it ordained by the Board of Mayor and
Aldermen of the city of GAINESVILLE, That
the Board of Mayor and Aldermen shall, as
soon as possible after the passage of this or
dinance, proceed to elect, and shall here
after, annually, ut their regular meeting in
March, elect an Assessment Commissioner,
who shall be an intelligent and prudent
person, holding no salaried office in any
way connected with the city government,
whose duty it shall be to list, assess, value
and return, as herein provided, for taxation,
all real and personal property and pr1Y1-
leges and polls, within the city limits. Be
fore entering upon his duties, ne snail sol
EMMY AXE and subscribe to IN oath before
the City Recorder, to faithfully, impartially
and fearleSSly list, assess, value and return
all real and personal property, not eXeulpt
by law from taxation, and report a list OF all
persons subject to privilege tax ana poll
tax, and he shall visit in person each and
every lot assessed and valued b him,
Sec. 2. Be it further ordained, That said
COMMISSIONS shall assess real estate in the
following n He shall prepare a
complete list of all taxable real estate in
each ward, giving the name of each owner
in alphabetical order, and setting out the
present number of the lot, if possible, the
number OF feet, mont and the depth JnereoI,
and the assessed value thereof, in accord
ance with section 3 of the assessment law
of state, and he shall also list and assess
all personal property, according to section
Z of the assessment law of the state, ana all
persons subject to privilege tax, n Tor
what privilege, and all polls to be taxed,
according to law.
Sec. 3. Be it further ordained, h the
basis of all assessments shall be as follows,
viz:
l.. To assess the property to the person or
persons owning or claiming to own the
same on the 10th day of January of the year
for which the assessment was maze, II
known, if not then to unknown owners.
2. To assess real property at its market
value ON n credit of one and two years.
3. To assess personal roper at the same
value at which it ought to be appraised in
payment of a just debt, in cash, from a SOL
vent debtor.
4. To assess the property in the ward in
which it lies, or is known to be at the tllne
of the assessment but all stocks IN banks,
k associations or other corporations,
or joint stock companies, shall be assessed
in the ward in which such banks, banking
associations or other corporations are locat-
ed.
Sec. 4. Be it further ordained, That the
aforesaid Commissioner shall furnish 10
every person, company, firm or corporatlonj
required under the state assessment law 70
list his property for taxation, the proper
blank for the purpose, which the Recorder
is hereby ordered to nave printed and TO
furnish to him, which blank shall accord IN
all respects to the blanks for this purpose
provided for in section 81 of the assesSment
law Ofth state. And each Xpa shall
fill out, or cause to be filled out, said blanks
in writing, and shall make oath to the cor
rectness thereof, according to the assess
ment law of the state.
Sec. ). Be it further ordained, That the
aforesaid Commissioner shall acqualn
himself with the state assessment law ana
be guided and directed by it, unless othef-
WlS DioNIAlt III h1lIS OIhlAiet1ASCs
Sec. 6. Be il further ordained, That all
taxes shall be due and payable on the ISL
Monday in May in each year for which the
taxes were assessed.
Sec. 7. Be it further ordained, That the
said Commissioner shall complete his as
on or before the LIST Friday IN
April Except the present year, of each year,
and submit the same to the Board on that
day at the City Hall. Another assessment
committee shall then make such compari-
sons, corrections and alterations as may pc
necessary TO produce n fair and Just equall7
zatiOu OF the assessments; DroDided that the
Board may adjourn from time TO time until
the work of equalization is completed; ana
the mayor shall every year appoint, ~ ad-
dition to the present standing commltIees;
a committee on assessment 10 Whicn aiI
matters pertaining to assessments snail ne
referred.
Sec. S. Be it further ordained, Tha II
any person shall conceive himself agrleVed
by any assessment, he shall present the
matter TO the assessment committee Dy
petition, or otherwise an 1OT7ttl9, VINO shall
report any change or alteration IN the as
sessment to the Board for final action at the
first meeting in May of eaeh year.
Sec. 8. Be il further ordained, ma Jhe
said Commissioner shall receive Tor ms ser
vices Ito be paid when the account is APP
proved by a warrant signed by the Mayor
and Recorder on the city treasurefl as tol-
lows: for each person listed, having taAaDIe
property, the sum OF ten 40 cents for each
person assessed for q poll tax, nVe To- cents,
and for each privilege, ten ll0l cents;
Sec. 10. He 1t further ordained, mat the
Recorder or some suitable person selected
bv the Mavor. shall cODy the corrected as
sessment list for each year nto a book pre-
pared for the purpose 10 be used as a BOOK
III reference In the Recorders Office, and
tina a list of all the X and assessment
shall be furnished the City Marshall for his
use in collecting said taxes. The eOmpen-
sation allowed for preparing said books
shall not exceed 3 centS per hundFed words, |
and in no event to exceed fifty $3.50 dollars
for each book.
Sec. II. Be it further ordained. That in
the event the Commissioner, duly elected,
fails or refuses 10 act or his office becomes
vacant from any cauise lit the intervening
time between the meetings, of the Board,
the Mayor and the Assessment Committee
shall and are hereby authorized to fill such
vacancy And any COMMISSIONS who shall
fail to perform his duly, or who knowingly
and wilfully or c%orruTItly lists any false as
sessment, or shall neglect to report any
property, privilege or poll for taxation, may
be removed by a majority of the Board pres
ent, at any meeting thereof, and shall be in
dicted under the laws of the State in such
cases made and provided.
Sec. IL. Be it further ordained, That all
ordinances and parts of ordinances in con-
hict with this ordinance, are hereby repeal
ed, and this ordinance take effect from n
AFTER its passage, the public welfare requir-
ing 1t. ]. j, CRusMANi Mayor.
r. D.. READ, Recorder,
Passed May 3, 1881, !