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

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DEC. ~. COUNTY AUDITOR TO FURNISH
BOOKS, ETc.-LIsT OF REAL PRoPRRTY-oF
MISUNDERSTANDING OF ASSESSORS. The
county auditor shall annually provide the
necessary assessment books and blanks,
at the expense of the county, for and to
correspond with each assessment district
or township. He shall make out in the
real property assessment book complete
lists OF all lands or lots subject to taxation
showing the names Of owners, if to him
known, and, If unknown, so state it) the
number of acres. and the lots, or parts of
lots or block, included IN each description
OF property. There shall be appended to
eacn personal property assessment book a
iist OF all mortgages owned or controlled by
me resldents OF the town or district, showing
tne names OF the owners or agents, alpha
eacn separate instrument. It is hereby
made the duty Of the register of deeds to
make 0ut such lists according to the rec
ords OF his Office, and deliver them to the
county auditor on or before the last Satur-
day OF March In each year. The assess
ment books and blanks shall be in readi-
ness TOT oellvery to the assessors on the
the assessors shall meet on that day, at the
office Of the county auditor, for The pur-
pose OF receiving such books and blanks,
and for conference with the auditor and
county commissioners in reference to the
performance of their duties. and the county
commissioners shall meet upon that day
for that purpose.
Sec, 80. All counties or parts of coun-
ties in this state not organized into civil
townships shall be divided into assessor
districts. which shall be the same as the
commissioner districts of said county, ex-
Guiding organized civil townships, and the
assessor thereof shall be elected at the
same m that state officers are elected;
Provided, That any vacancy may be filled
by appointment by the county commission
ers: Each organized civil township in this
state shall constitute an assessor district,
and there shall Re IN assessor elected for
each one of said districts annually at the
time that other town officers are
elected; Provided, Any vacancy in
township assessor may be filled by
appointment by the board Of super
cy exists; Provided, That cities organized
under the general laws of this state she'll
not be included in the district provided for
in this section, but assessors of such cities
shall act with the board Of county asses
'sors in any of their meetings. All asses
sors of this state shall receive So per day
and no more, for the time actually en-
ployed in making and completing said
assessment. But not to exceed $50 for as
sessing any one civil township; Provided,
further. That no person shall be eligible
to be assessor unless he is a voter in the
district or township for which he is to be
assessor.
SEC. 81. BOND AND oATH OF ASSESSOR.
Every person elected or appointed to the
office of assessor shall, at or before the time
of receiving the assessment books, file with
State of North Dakota, with at least two
good freeholder sureties, to be approved by
the board of township supervisors in
counties organized into civil townships and
in counties not so organized by the board
of county commissioners, in the penal sum
Of $500, conditioned thathe will diligently,
faithfully and impartially perform the
duties enjoined on him by law; and he shall
moreover take and subscribe on said bond
an oath that he will, according to the best
Of his judgment, skill and ability, diligently,
faithfully and impartially perform all the
duties enjoined on him by this act, and if
any person so elected or appointed fails to
give bond. or fails to take the oath required
within the time prescribed, such failure
shall be deemed a refusal to serve.
SEC. 80. AssEssMENTs-WHEN AND HOW
MADE.] The assessor shall perform the
duties required Of him during the months
of May and June of each year, except in
cases otherwise provided, and in the fol-
lowing ann to-wit: He shall actually
view, when practicable, and determine the
true and full value Of each tract or lot Of
real property listed for taxation, and shall
enter the value thereof in one column and
the value of all improvements and struc-
lures thereon in another column, opposite
each description Of property, also the total
value of the same including improvements
and structures. He shall make an alpha
betical list of the names OF all persons in
his town or district liable to assessment of
nnronr,o Vornrnrfry md 1.n~ no1I 1,~4
to make a correct list and statement of
such property according to the prescribed
form, which statement and list shall be
subscribed and sworn to by the person list
ing the property; and the assessor shall
%thereupon determine the value of the
property included in such statement, and
enter the same in his assessment books op-
poSite the name Of the party assessed; and
in making such entry in his assessment
books he shall give the name and the post
office address Of the party listing the prop
erty, and if the party resides in a city, the
assessor shall give the street and number,
or other brief description Of the residence
or place of business; Provided, chat per-
sonal property shall be assessed upon view
limits prescribed by the provisions of this
act, at its then actual value regardless of
any change of ownership prior to the date
Of such assessment; but if the owner, fac
tor or agent can show by duly authenti-
Gated certificate that the property has been
lawfully assessed in:any other town, city,
village or district in this state for that
year, then such property shall not be
assessed.
SEC. 80. The assessor shall every odd
numbered year, at the time of taking a list of
personal property, also assess all real prop
erty situated in mis- town or district, that
may have become subject to taxation since
the last previous assessment Of property
therein, and all new buildings or struct-
ures, whether completed or in process Of
construction, Of any kind, Of over
300 in value, the value of which
has not been previously added to,
or included in the value of the
land, OIL which such structure has been
erected, and shall make return thereof to
the county auditor, with his return of per-
sonal property, showing the tract or lot Of
real property on which each structure has
been erected, and the true value added to
such parcel OF real property by the erec-
ton thereof; and in case of the destruction
by fire, flood or otherwise OF any building
or structure of any kind over 800 in value,
the value Of which has been included in
the last proceeding valuation of land upon
which such building or structure stood, the
assessor shall determine as neal as practi-
cable, how much less such land would sell
for at private sale in consequence of such
destruction. and make a return thereof to
the county auditor. f@ '%'
SEC. 81 STATEMENT OF PERSONAL
PROPERTY TO BE MADEB BY OWNERS.1 The