The Brookhaven leader. [volume] (Brookhaven, Miss.) 1883-1891, 1890-06-26
Important New Law.
AN ACT Ia authorize M equalization of
land assessments

land assessments.
SECTION /. BE il enacted by the
Legislature of the State of MISSISSIPPI
pi, That the boards of supervisors of
the respective counties are author
lied at their meeting commencing on
the first Monday in August to equal
iZe the land assessments as hcreinaf-
ter provided. The clerk of the board
of supervisors shall give notice at
least thirty days before said meeting
that all persons feeling aggrieved at
the present land assessment, will be
heard by the board. Such notice
shall, designate one ar more days for
hearing complaints from each super
visor's district, ST. that persons hav-
ing complaints will not be unnccessa-
rily delayed in securing a hearing.
Such notice shall he published in some
newspaper in the county if there be
one and also by posting printed no
ticc in one or more places in each SUI
pcrvisor's district aud ut the court
house. If there be no newspaper
published in said county then such
notices shall be posted at not less
than three places in each supervisors
district. In counties having two cir
cult court districts Il meeting shall be
held ut each court house.
SEC. 2. 1t shall be the duty of the
Auditor of Public Accounts, us soon
as practicable after the passage of
this act, to have printed sufficient
number of affidavits and distribute
the same to the clerks of the boards
of supervisors of the everal counties;
said affidavits shall be headed, Appli-
cation for relic 'front.' erroneous assess
ments, and shall be so arranged as to
require the party seeking relief to state
the specific property claimed to be
enormously assessed and the assess
ment thereon and also the true value
thereof; also whether relief is sought
| for over valuation or on account of %
valuation III excess of the average val
uatiOn of similar property in the cOun-
ty. The following questions shall be
appended to said blank: Have you any
other property assessed for taxation?
Have you any solvent credits or 9th
er thing of value liable to taxation
which has not been returned to the
assessor? Is the value of your pro-
perty liable to taxation taken alto
gether, assessed for more than its
real value?
Is the assessed value of property in
your neighborhood, in your opinion,
assessed at its real valueg
| Other questions may be added if the
Auditor shall deem it expedient in
order to enable the boards of super
visors to correctly equalize the pro-
perty in their respective counties.
Said affidavit shall be filed and sworn
to before any competent officer of
the county.
SEC. 3. The board upon receiving
such applications and affidavits shall
proceed to eQualize the assessment of
real and personal property, and to
grant relief wherein their judgment
it is proper to do so. They shall also
examine the assessment roll in cases
where no application has been made
for relief, and ascertain if there be
undervaluatiOns which when correct
ed will leave the aggregate valuation
of land in the county as much as be-
fore said equalization. In making re-
port of said equalization to the Audi
tor of Public Accounts, in all cases
where any reduction of the aggregate
valuation of land in the county has
resulted therefrom, the supervisors
shall each make an affidavit that
they have examined the land roll in
accordance with this act, and that
undervaluatiOns sufficient to make mp
for necessary reductions could not be
found on said roll.
SEC. 4. All alterations and cor
rections shall be certified to the Au-
ditOr of Public Accounts, and entered
on the duplicate land rolls in the Office
of the clerk of the board of supervi-
sors, and that in the hands of the
sheriff for his guidance in the collec-
ton of the tax of 1890, 1891 and 1892.
All laws now in force i'll relation to
equalization of assessments and for
reports and returns of same, shall re-
main in force except only so far as
they conflict with this act. Any per-
son aggrieved by any decision of the
board of supervisors under this act,
shall have the right of appeal as pro-
vided in section 504 of the Code of 80
For the purpose of carrying out the
provisions of this act, the boards of
supervisors may remain in session ten
days if business require it, and if the
equalization cannot be completed in
ten days, they may continue longer,
but shall in no case receive per diem
for more than twelve days for said
meeting.
SEC. 5. If it shall appear to the Au-
ditOr of Public Accounts that the as
sessment of land in any county is so
incomplete and imperfect that sat
isfactOry roll cannot be made by the
board of supervisors and clerk as pro-
vided by this act, the said Auditor
shall refer the matter to the Cover
nor and the Attorney eneral, who
with the said Auditor shall have au-
thOrity to order new assessment in
such county at the expense of the
county, which shall be made in all re-
spects and under the same rules and
regulations as now provided by law.
When said assessment may be made,
it shall be as binding in law as if
made at the regular time now prOvid-
ed for general assessment of real
ty. The board of supervisors shall
equalize and correct such assessment
at their regular meeting on the first
Monday in August, 1890. The Audi
tor shall furnish the necessary land
rolls, and if such changes as the board