The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1890-03-15
LAWS OF TIE STATE or MISSISSIPPI.
An ACT to authorizs an eqalization of
land assessments.

That the boards of Supervisors of the
respective counties are authorized at
their meeting commencing on the first
Monday in August to equalize the
land assessments as hereinafter pro-
vided. The clerk of the board of su-
pervisors shall give notice at least
thirty days before said meeting, that
all persons feeling aggrieyed at the
present land assessment, will be heard
by the board. Such notice shall desig-
nate one or more days for hearing
complaints from each supervisors dis
trict, so that persons having complaints
win not be unnecessarily delayed in
securing a hearing. Such notice shall
be published in some newspaper in
the county if there be one and also by
posting printed notice in one or
more places in each supervisors dis
trict and at the courthouse. If there
be no newspaper published in said
county then such notices shall be post
ed at not less than three places In each
supervisors district, In counties hav-
ing two circuit court districts a meet
ing shall be held at each court house.
Sec 2. 1t shall be the duty of the
Auditor of Public Accounts, as practi-
cable after the passage of this act to
have printed a sufficient number of
affidavits and distribute the same to
the clerks of the boards of supervisors
of the several counties; sald affidavits
shall be headed, Application for re-
lief from erroneous assessments, and
shall be so arranged as to require the
party seeking relief to state the
specific property claimed to be errone-
ously assessed and the assessment
thereon aud also the true value there
of, also whether relief is sought for
generalization or on account of val
uation In excess of the average valua-
tion Of similar property in the county.
The following question shall be ap-
pended to said blank: Have you any
other property assessed for taxation
Have you any solvent credits or other
thing of value liable to taxation which
has not been returned to the assessor ?
Is the value of your property liable to
taxation, taken altogether, assessed for
more than its real valucs
Is the assessed value of property in
your neighborhood, in your opinion,
assessed at its value?
Other questions may be added If the
Auditor shall deem 1t expedient in or
der to enable the Boards of Supervis-
! ors to correctly equalize the property
in their respective counties. Said af.
fidavit shall be filed and sworn to be-
fore any competent officer of the
! county.
Sec. 8. The board upon receiving
such applications and affidavits shal
, proceed to equalize the assessment o.
real and personal property, and tc
grant relief where in their judgement
1t is proper to do so. They shall also
examine the assessment roll in case
. where no application has been mad'
: for relief, and ascertain If their bo un
, dcrvaluations which when corrected
will leave the aggregate valuation o
land in the county as much as befor,
said equalization. In making repor
a of said equalization to the Audito
9 of Public Accounts, in all case
. where any reduction of the aggrcgat,
valuation of land in thecounty ha
resulted therefrom, the supervisor
Q shall each make an affidavit tha
!, they have examined the. land rol
in accordance with this act, ant
that undervaluations sufficient t.
make up for necessary reduction
1 could not be found on said roll.
+, Sec. 4. All alterations and correc
d tions shall be certified 10 the Audito
= of Public Accounts, and entered on th
duplicate land rolls in the office of tn
z clerk Of the Board of Supervisors, an
r that in the hands of the Sheriff for hi
guidance In the collection of the ia
of 1890, 1891 aud 1892. All laws no,
in force in relation to equalization G
assessments and for reports and return
of same, shall remain In force excer
n only so far as they conflict with this &C
n Any person aggrieved by any decil
n sion of the Board ofSupervisors undt
i this act, shall have the right of appe,
1. as provided in section 50l of the Cod
a of 1880. For the purposes of carryin
r. out the provisions of this act, th
q boards of supervisors may remain
20 session ten days If business require
3 = and If the equalization cannot be con
% pleted in ten days. they may continu
" longer, but shall in no case receive pc
i diem for more than twelve days fc
I said meeting.
10 Sec. 3. If 1t shall appear to the Aud
:, tor of Public Accounts that tho asses
,e ment of land in any county is SO il
Va complete and imperfect that sati
" factory roll cannot be made by Il
"a Board of Supervisors and clerk as pr
n. vided by this act, the said Audit,
!. shall refer the matter to the Governt
IA and the Attorney-General, who vii
be the said Auditor shall have authorlt
r. to order new assessment In SUE
Id county at the expense of the count
id which shall be made in all respec
to and under the same rules and regul
in tions as now provided by law. VIII,
ry said assessment may be made, 1t shs
N be as binding in law as if made al Il
ty regular time now provided for ge
nd eral assessment of realty. The Boa
,ct Of Supervisors shall equalize and c,
II. rect such assessment at their regul
ey meeting on the first Monday in Augu
Vi 1890. The Auditor shall furnish d
IN necessary land rolls, and If such chan
IN es as the Board of Supervisors m
hi make, render new rolls necessary. Il
he Auditor shall furnish the same.
MS may ascertain in advance by corr,
viu pondence with tho county officers, [
'ay necessity for such rolls, and if he
to satisfied that new copies are necessal
rill he shall supply the same. Aud t
,od assessments, after being SO equaliz,
including all apportionments ma
eir under this section after being equal
the ed, shall be binding and conclusi ,
un- provided, that no change in the asse
tho ment roll, for any cause whatever.
be ter the equalization provided for
no. this act, shall be made before the Il
ore day of March following nor betwe
ges the first day of September aud fl
ted day of March following of any year
IN. Sec. 6. IL in any Injunction or oil