Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-03-28

ana leave at the place named by such as
SCISSOR, on or before some convenient day.
named therein, the statement or list re-
CURED by this act, the date of leaving such
notice, and the person required to list the
his assessment book. $3.50
SEC. 80. REFUSAL TO LIST OR SWEAR
TO STATEMENT, UTY OF ASSESSOR
o-ArH,J In any case where any person
whose duty it Is to list personal property
TOR taxation, has refused or neglected to
list the same when called on by the assessor
an oath in regard to the truth of his state.
ment OF personal property, or any part
thereof when required by the assessor the
assessor shail enter opposite the name OF
sucn person l n an appropriate column the
Words: REFUSED to list" or Refused to
case where any person required to list
property for taxation has been absent or
unable by sickness to list the same, the as
SCISSOR shall enter opposite the name Of
such person in an appropriate column the
words: absent" or "sick." The assessor
IS hereby authorized to administer oaths to
all persons who by the provisions of this
act are required to swear, or whom he NAV
require to testify in any case; and he maj
examine, upon oath. any person whom he
may suppose to have knowledge of the
amount or value of the personal property
PCAooA ACluSillH u liSG OF TO VerlfV
MS list OF personal property. ~
SEC. ~. NUMBER OR NAME OF SCHOOL
DISTRICT TO BE GIVEN WHERE
Is Assessed 1t shall be the duty of as
SCISSORS. when assessing personal property,
TO designate the number or name OF the
s sessad district IL T in which each person as
shall be made by writing the number or,
name OF the district opposite each assess
menC IN a column provided for that pur-
pose IN the assessment book. When the
personal property Of any person is assess
aDle IN several school districts, the amount
IN each shall be assessed separately and
the name of the owner placed opposite each
amount.
SEC. 81. FAILURE TO OBTAIN AssEsg.%
MENT-DUTY OF AssEssoR.1 In all cases
OF failure to obtain a statement of person.
a. properly pc from any cause, 1t shall be the
amount and value Of such property, and
assess the same at such amount as ne be-
lleves to be the true value thereof. The
assessor when requested shall deliverSyp
me person assessed a copy of the state
ment OF property hereinbefore required,
listed, which copy shall be signed bv he
assessor. The assessor of each district
shall, on or before the fourth Monday in
June OF each year, file with the town or
Guy clerk OF each organized town or city,
inc assessment list or role for such town
OF cry, where 1T shall remain subject to the
inspection OF the residents or property
owners Of such town or city until the Sat-
urday following.
E 80. Town BOARD OF v
DUTIES, COMPLAINTS AND GRIEvANCEs.l
Inc board OF supervisors OF each town, the
recorder and president of each incorpor-
mayor breach city Except cities whose
charters provide for a board of equaliza-
tlonl shall meet on the fourth Monday of
June at the office of the town clerk or re-
corder, Tor the purpose of reviewing the
assessment OF property in each town or
dlstrlct, and they shall Immediately pro-
coed to examine, ascertain and see that all
taxable property in their town or district
mas been properly placed upon the list and
duly valued by the assessor; and in case
any property. real or personal, shall have
Deen omitted by inadvertance or otherwise,
IL snail be the duty of the said board to
place the same upon the list with the true
value thereof, and proceed to correct the
assessment, so that each tract or lot of real
property, and each article, parcel or class
OF personal property shall be entered on
me assessment list at the true value
taereof; but the assessment of the property
OF any person shall not be raised, until
each person shall have been duly notified
or the intent of the board so to do, and on
Ine application of any person considering
himself aggrieved. they shall review tia
assessment and correct the same as shall
appear to them just; any two of said Off
GERS are authorized to act at such meeting.
they may adjourn from day to day un-
til they shall finish the hearing of all cases
presented on that day; provided, that they
snail complete the equalization within
SIX days. All complaints and grievances
OF individuals, residents Of the town or
district, IN reference to the assessment of
npr9nnoI rr0rorfxy shall L1 lo-. =
clded by the town board; provided, that
the complaints Of n0~n-residents in refer
ence to the assessment of any property.
real or personal. and Of others in reference
TO any assessment made after the meeting
OF the town board Of review, shall be heard
and determined by the county board. 4
K ~. NOTICE OF MEETING OF BOARD
OF REVIEW TO BE Posted The assessor
snail cause. at least ten days previous, no.
tlce OF the time and place of the meet
ing OF the town board of review, by post
ing, notice in at least three public places in
each town or district; but the failure to
give such notice or hold such meeting shall
not vitiate such assessment, except as to
tne excess OF valuation of tax thereon
shown to be unjustly made or levied,
E Al. ASSESSORS STATEMENT AND
RETURN TO AUDIToR.] The assessors shall
add up and note the amount of each col
m in their assessment books after max
ing the corrections made by the town board
OF review. They shall also make in each
book, under proper headings, q tabular
statement showing the footings of the sew
eral columns upon the page, and shall add
up and set down, under the respective head
ings. the total amount of the several col
umns; and or or. before the first Monday
OF July or within two days thereafter, he
shall make return to the county auditor, Of
his assessment books, and deliver there
with the lists and statements Of all persons
assessed, all of which shall be filed and
preserved in the Office Of the county aud
itOr. Such returns shall be verified by his
affidavit, and substantially in the following
form: -
STATE OF NORTH DAKOTA,
COUNTY, ss
l, assessor OF II.
10 sOlemnly swear that
the book to which this is attached contains
a full list Of all the real property Tor per-
ssonal% property, as the case may be) sub
Ject to taxation IN so far
as | have been able to ascertain the same,
and that the assessed value set down in
the proper column opposite the several
kinds and descriptions Of property is in
each case the true and full value Of such
property, to the best of my knowledge and
belief, (where the assessment has been cor
rected by the town board, except as cor
rected by. the town board), and that the
footlngs Of the several columns in said