The weekly register. [volume] (Point Pleasant, Va. [W. Va.]) 1862-1909, 1882-03-29
Reassessrnent.

49,
the Legislature:
SEC. /. The Auditor sball appoint
one commissioner for each assessment
district Of the several counties, who
shall be freebooter Of such district,
to assess the value Of the real estate
therein.
Q. Each commissioner shall execute
q bond in a penalty Of three thous.
and dollars for the faithful perform.
ance Of his duties. II the commits
sioner fail equality, or die, Or resign,
the Auditor shall appoint another
3. The Auditor shall furnish each
commissioner three books, similar to
the assessors land book, and furnish
minute instructions as to the manner
Of arriving at proper valuation Of
the real estate.
4. Each commissioner so appointed
and qualified shall, on the first day Of
April, in the year one thousand eight
hundred and eighty.two, or as soon
thereafter as practicable, after re-
ceiying the hooks and instructions to
be furnished by the Auditor us afore-
said, proceed to examine in person
all the tracts Of land and town lots,
with the improvements thereon,
within his district, and shall, upon
examination, and in accordance with
said instructions, ascertain and assess
the fair cash value thereof, and in
such assessment the minerals under
lying the surface shall be considered
in ascertaining the value of such
land, in current money; and when
mineral or coal privilege or interest
is held by a party or parties exclu-
sive Of the surface, the same shall be
assessed separately to such party or
parties, at the cash market value
TO assist him in ascertaining and
identifying the said lands and lots,
he shall obtain from the clerk OF the
county court the land book of the
district he is to assess, made for the
year one thousand eight hundred and
eighty.one, or, if no such book be on
file for that year, then the next pre-
ceding book on file, and carry itwith
him for reference in making this as.
sessment.
5. The commissioner shall exhibit
his entry to the owner or agent Of
any lanGs, and ascertain from him if
the entry as to taxation, title and
quantity as 10 him be correct, and
shall have power to require such
owner Or agent to answer questions
under oath. If the owner or agent
refuse to answer, he shall be subject
to fine Of not less than twenty nor
more than fifty dollars.
6. When the work is completed
the commissioner shall make three
copies thereof, in the books furnished
by the Auditor, and swear TO their
correctness, and file two of the books
with the county clerk, and transmit
the other to the Auditor. If there be
two assessment districts in the same
county, and the assessments are un.
equal, the county court shall make
the necessary orders to correct the
inequality.
Z, Any person feeling aggrieved
by the assessment may, within one
year, apply to the county court for a
correction OF the assessment, first Civ
ing notice of the intention to the
prosecuting attorney, who shall ap-
pear and defend on behalf of the
county. If the court, upon the hear.
ing of the case, be of opinion that
there is an error in the assessment,
or that the valuation is too high or
too low, it shall make proper correc.
ton, which shall be certified by the
Auditor. No costs shall be taxed for
the trial of such questions.
8. The commissioners appointed
under this act shall be allowed three
dollars for each day he shall be actu.
ally employed in the performance of
his duty. The account shall be
proved before, and allowed by the
county court, and paid out Of the
state Treasury; provided, however,
that the compensation shall not ex,
coed two hundred and fifty dollars.
Any commissioner who shall make
an unfair valuation through fear,
favor, malice, or for reward, Shall be
guilty of misdemeanor, and fined
not more than five hundred dollars.
8. Every commissioner who fails
to perform his duty in the specified
time, unless good cause be shown,
sation.
10; The board of public works
shall be a board of equalization to cor.
rect and equalize the reassessment so
made between the counties and as.
sessment districts, if it shall appear
to them that average value OF the
real estate in any such county or dis
trict is either too high or too low
The board shall hear all such evi.
dence as may be presented to them,
and shall increase or reduce the aver.
age value of the real estate in such
county or district, according to the
evidence so taken, and any other
pvi1ennn which ,,o,, oa.. ~