Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-03-28
THE REVENUE LAW.
CONTINUED FROM PAGE 81

IN SCISSOR, as PROVIDED noroln; nor from an
~ person, unless he makes and files with the
ND absent from his town and district without
I'M sdesign to avoid the listing of his property,
SSsE&Or was prevented by sickness from giving
RS&& the assessor the required statement when
x% called upon Tor that purpose.
@ SEC. 4. AUDITOR TO EXAMINE ASSESS
SA NENT BOOKS AND HAVE RETURNS COR
SySs RECTED.l The county auditor shall care
MI fully examine the assessment books when
ssNS returned to him by the assessors, and if he
SSaa discovers that the assessment of any prop
$& erGy has been omitted he shall enter the
S%s same upon the proper list and forthwith
S S$$ notify the assessor making such omission,
8E who shall Immediately proceed to ascer-
SM tain the value of such property and make
SS#& the necessary corrections.
~ n rI SEC. n. Dun BOARD OF TEi9uALIzA-
SSS commissioners. or a majority of them, with
#2ss the county auditor, shall form a board for
53E the equalization of the assessment Of the
$s property of the county; they shall meet
IA for this purpose annually, on the second
M#s Monday in July, at the office of the aud
"a itor; and, having each taken an oath fairly
81 and impartially to perform their duties as
"A members OF such board, they shall exam
# Inc and compare tho returns and assess
~ ment OF the property Of the several cities
M special charter, towns or districts of tho
IN county, n proceed to equaliZe the same,
#a@ so that each tract or lot Of real property
@$R shall be entered on the assessment list at
its true and full value, subject to the fol-
.SFlowing rules:
III First. VALUATION OF REAL PROPERTY
IA WHEN TO BE RAIsED.] They shall raise
XII the valuation of each tract or lot of real
@ property which in their opinion is returned
III below Its true and full value to such price
m and sum as they believe to be the true and
~ full value thereof.
M Second. SAME-wJEN To RE pEDr1rrn I
N they shall reduce the valuation of each
" tract or lot which in their opinion is re-
turned above it's true and full value to such
A price and sum as they believe to be the
true and full value thereof.
Third. VALUATION O. PERSONAL PROP
4 ERTY-WHEN TO BE RA1sED.] They shall
raise the valuation of each class or article
81 OF personal property which in their opin-
A ion,i is returned below its true and full
! value to such price and sun as
IN value thereof, and they shall raise the
az aggregate value of the personal property
VA OF each individual whenever they believe
& that such aggregate valuation is less than
cd the valuation of the taxable personal prop
~ erty of such individual to such amount as
Did they believe was the true and full value
IA thereof.
@ Fourth. SAME-WHEN TO BE REDUCED
N they shall, upon complaint Of any party
81 aggrieved, being a nonresident of the
I'll " vi uloGl lCG Ii WHICH, HIS DTOpoTUY Is
II assessed, reduce the valuation of each class
n OF personal property enumerated in Sec
Il ton 16 aforesaid, which, IN their opinion, is
I returned above its true and full value, to
" such price and sum as they believe to be
n the true and full value thereof; upon like
complaint they shall reduce the aggregate
II valuation of the personal property of such
i individual, who, in their opinion, has been
/ assessed at too large a sum, to such sum or
amount as they believe was the true and
\ full value of the personal property.
\ Fifth. AGGREGATE VALUATION NOT TO
BE REDUCED, BUT A BE INCREASED.l
they shall not reduce the aggregate value
\ of the real property, or the aggregate val
ue OF the personal property OF their coun
ty below the aggregate value thereof, as re-
pc necessary to make the valuation in the
different townships equal with the addi-
J. tions made thereto by the auditor as here
lnbefore required, but they may raise the
aggregate valuation of such real property
: and of each class Of personal property Of
said county or any town or district there
n OF, whenever they believe the sum is below
the true and full value of SAID property or
class Of property, to such aggregate amount
IS they believe to be the true and full value
Sixth. AUDITOR TO PUBL1sH RECORD
LENGTH OF TIME.] The county auditor
shall keep an accurate journal or record of
the proceedings and orders OF said board,
showing the facts and evidence upon which
their action is based; and said record shall
be published the same as other proceedings
of county commissioners, and a copy of
such published proceeding shall be trans
mitted to the auditor of the state, with the
abstract Of assessment hereinafter re-
CURED. The county board of equalization
may continue in session, and adjourn from
mencing on the said second Monday Of
July; the county commissioners on COM
pletion OF equalization must proceed to
make the levy for taxes for the current tis-
cal year.
SEC. 45. CORRECTED 11srs-ABsrnAcrs
FOR STATE AUDITOR. The county auditor
shall calculate the changes of the assess
S ment lists determined by the county board
OF equalization, and make corrections ac-
cordingly: Having made such corrections
of the real or personal lists, or both, as the
case may be. he shall make duplicate alb
stracts Of the same, one copy of which he
shall file in his office and one COPY he shall
forward to the auditor of the state, OH or
before the fourth day Of August following
each county equalization.
Ea SEC. 46. STATE BOARD OF EQUALIZA-
TIoN-HoW CONSTITUTED = MEETINGS.
RULES FOR EQUAL1zING.] The governor,
state auditor and attorney-general, with
one qualified %elector, not a member Of any
county, board of equalization, from each
Judicial district Of the state, to be ap-
4 pointed by the governor, with the advice
m consent of the senate, shall constitute
the state board of equalization. The per-
sons so appointed shall hold their Office for
the term Of two years from the first day of
& March succeeding their appointment, ex-
cept that the term of office OF the members
of said board appointed for the year 1890
shall expire March 1, 1891. The governor
& shall fill all vacancies that may occur in
said board by special appointment. The
III governor shall be ex-officio president of
said board, and the state auditor shall act
as secretary. The board may adjourn
from day to day, and may employ such
clerical assistance as may be deemed nee
essary to facilitate its labors. The mem
bers of said board shall receivelthe same
per diem and mileage as may be allowed
to members OF the legislative assembly.
The said board shall meet annually on the
third Tuesday in August at the office of
the state auditor, and each member having
4 taken the oath prescribed by law, they
shall examine and compare the returns Of
the assessment of the property in the sew
eral counties Of the state, and proceed to
equalize the same. so that all the taxable
Il properly in the state shall be assessed
equally n at its true and full value. In
~ M