Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1882-03-14
REAssEssMBNT OF THR REAL
PROPERTY OF THE STATE.

NS Doyo -
Wheeling Register, is that passed providing
for a reassessmeut of the real property of the
State.
There are some sections of the State which
will pay a larger share of the State revenues,
after the reassessmen., than they are now
paying, but, perhaps, the greater portion of
the State will not be greatly affected by it.
And, yet, those sections which are now de-
veloping and whose lands have been en-,
HANGED 10 value, are the very sections which
will o"asinus to grow nors rapidly, and it is
really to their interest to have the assessms On,
made now than two or three years later, As
there is no probability of another being made
in much less than tea years.
The main features of the Law provide that
''the Auditor shall appoint one commissioner
for each assessment district in the several
counties of this State, who shall be a res
idens freebooter OF such district, and whose
duty it shall be 60 reassess the value of all
real estate theroin."
The second section requires the commits
sioEsrs SO appointed TO execute bonds in the
penalty Of SIS, 900 each, and take the pre-
seribed oath within thirty days after being
notified of their appointment.
SECTION 3 The Auditor shall, as soon as
possible, cause to be provided for each com.
missioner two books, similar in form to the
asssssoEs' land book, with suoh changes as
tho nature of the work requires, and shall
slss furnish each oonmissioner with %inssruc.
,ioRs. prescribing in detail, the manner in
which they ara to arrive at proper valuations
of real estate. and the manner Of making up
their books asd returns.
SEC 4 Each commissioner so appointed
and qualified shall, Oh the 6rss day of April,
in thu year OBS thousand sight hundred and
sighty.tvo, or as soon thereafter as p~rac,i-
osble, sftsr receiving tbs books and ~inetrue-
lions to be furnished by the suditor STORE.
SAID, proceed TO examine, in person, all the
tracts Of land and town lots, with the bull
diugs and improvements thereon, within his
district, and shall, upon examination, and in
accordance with his said instructions. ascer>
tain and assess the fair cash value thereof,
aad ia such assessment the minerals under
lying the surface shall be considered in ascer.
tanning the value of such land, in current
money and when mineral or coal privilege
or interest is held by a party. or parties, ex-
elusive OF the surface, the same shall be as
sesssd separately, to such party, or parties, at
ills cash market value. To assist him in as
certaining and identifying the said lands and
lots. he shall obtain from the elerk 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 preceding book on file. and carry it with
him for reference in making this assessment.
SEC 5 In all cases where it IS prsctioa-
BILE, the commissioner shall exhibit tho eutrv
of any lands or town lots found on said book.
to the owner OF the said lands or his agent and
ascertain from him if the said entry be correct
"a 10 the location. title and q'Tantity. and may
require such owner or agent to snsHer, on
oath, questions relative to such lands sad the
entry thereof as may be pertisens. For This
purpose the commissioner shall be au.hsr-
ICED 10 administer sIid oath. Any person
refusing to answer, under oath, questions that
may be propounded to him in reference to
said assessment. shall BIO fined not less than
twenty dollars nor more than fifty dolisrs,
Tor every such refusal, to be assessed and re-
covered, before n justice, as other fues, and
paid into the county treasury.
Alter the commissioners have com ple.ed
their assessment in their respective districts,
they are required to make two copies thereof
~ u W os IuIuloHou Lncm ana HE one OF
thess with the clerk of the county court and
transmit the other to the Auditor on or be-
fore the lss day of October, 1882.
SEC. 7. Any person feeling himself ag-
grieved by the assessment of his real estate.
made under the provisions of this act, NAV.
within one year after the fling Of q copy OF
such assessment with the clerk of the ooun>
ty court apply, by himself or his agent, to
the said court for redress, first giving reasons
able nutice of his intention to the prosecuting
attorney, and stating in such notice the char
acter of the correction he desires. 1t shall
be the duty of the prosecuting attorney, upon
being so notified, to attend to the interests of
the State, at the trial of such application. IF
upon hearing the evidence offered, the coun-
ty court shall be Of opinion that there is error
in the assessment complained of, or that the
valuation fixed by the commissions is excess
sive, the said court shall make such order
correcting the said assessment as is just and
proper.
The assessors receive So per day for each
day actually and diligently employed and
various penalties are prescribed for malfsas.
ance in their Offices.
The last two sections of the bill provide
for increasing the assessments where thoy
are too low, as follows
SEC 10. If the Board of Public Works
(whose duty it shall be to examine said assess
m"nt) have good reason to believe that the
assessments made are too low, or that they
are too low in some counties or districts, il
shall be the duty of the Governor to appoints
Board OF Equalization, which shall consist of
one treeholder from each Senatorial district.
The board thus appointed shall select one of
their number to preside, and may appoint
q clerk who shall receive for his services a
sum not exceeding five dollars per day while