Lewiston teller. [volume] (Lewiston, North Idaho) 1878-1900, 1890-07-17
NUNBER4 ~.
Ordinance No. ll6.

Ordinance No. ll6.
AN ORDINANCE AMENDING SECTION
Two OF ORDINANCE No. 10e, PASSED
SEPT. 2, 1889, ENTITLED AN ORDI-
NANCE IN RELATION TO ASSESS
MENTs AND TAXATION.
The City Of Lewiston does Ordain
as follows:
SEC. l. That section two of Ordi-
nance No. 1O6 relating to Assessments
and Taxation he amended to read AZ
follows:
| SEC. 2. The City Assessor shall an
nually, between the first Monday Of
July and first Monday of August in
each year, ascertain by diligent in
quiry and examination the names Of
all taxable inhabitants and all taxable
property in the City, real and personal,
subject to taxation, and also all per.
sons, corporations, associations or firms
owning, claiming or having possession
or control thereof, and he shall then
determine the full cash value Of all
such property and shall list and assess
the same to the person, firm, corpora
ton, association or company owning or
having the possession or control there
Of For the purpose Of enabling the
Assessor to make such assessment he
shall demand from each person and
firm and from the president, cashier,
treasurer or managing agent of such
corporation, asso ~iation or company
within the city, a particular statement
and description, under oath or affirm
alton of all the real and personal pro-
perty within the City, owned or
claimed by or in the possession or con-
troll Of such person, firm, corporation,
association or company, which state
ment and description shall be entered
by the Assessor in a book to be kept by
him for that purpose and shall be sub
scribed and sworn to in every case by
the person making the same.
If any person, officer or agent shall
neglect or refuse, on demand Of tho
Assessor, to give, under oatl or affirm.
alton, a statement and description ~
quired by this section or subscribe or
swear to the same, the Assessor shall
make the statement and description ~
aforesaid and shall make an estimate
of the value Of said property, which
such person, officer or agent neglected
or refused to render Under oath or afYlr.
nation and the value so fixed shall
stand as the assessed value thereof.
If the owner of any property not listed
by any other person shall be absent or
unknown, the Assessor shall make an
estimate Of the value Of such property;
II the name Of the absent owner ID
known to the Assessor the property
shall be assessed in his, her, or theif
name; If unknown 1t shall be assessed
to unknown OWNERS" No mistake in
the name of the owner or supposed
owner Of the property shall render the
assessment thereof invalid. Said assess.
ment shall be made In the manner pre-
scribed by law for state and county
purposes, and the assessment roll shall
be substantially In the form used for
county purposes, the necessary changes
being made to make the same apply "a
the City.
The Assessor shalt prepare tax list
or assessment roll, alphabetically ars
ranged In the book or books furnished
him by the City Council for that ptir.
pose, and shall certify and return the
assessment to the City Clerk on Ur b.
fore the tenth day Of August Of the
same year of assessment.
If any person shall willfully make
any false statement or description d
: property or shall refuse to give list ol
property or shall refuse to swear q
affirm to such list, he or she shall b
guilty Of q misdemeanor and shall b
. prosecuted before any court Of compe
tent Jurisdiction and upon convictior
shall be fined in any sum not exceeding
> one hundred dollars.
Il SEC 2. This ordinance shall tax
: effect and be in force nom and afte,
r It's passage and publication.
q D. NJ. WHITE,
: MAYOR
9 Passed the Council, July Z, 1890.
J. M. HOWE. Clerk.