Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-08-15

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
personal property. and require each person
to make. "a correct list and statement OF
such property according to the prescribed
form, which statement n list shall be
subscribed and sworn to by the person
listing 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 postoffice
and if the party resides in a city, the as
SCISSOR shall give the street and number, or
other brief description of the residence or
place OF bust ess.
SEC. SO. REFUSAL TO LIST OR SWEAR
TO STATEMENT, DUTY OR ASSESSOR
OATH. In any case where any person
whose duty it is to list personal property
for taxation, has refused or neglected to
list the same when called on by the assessor
for that purpose, or to take and subscribe
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 shall! enter opposite the name of
such person in an appropriate column the
words: Refused to list" or "Refused to
swear" as the case may be; and in every
case where any person required to list
property for taxation has been absent or
unable by sickness to list the sam 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 may
require to testify in any case; and he may
examine, upon oath, any person whom lie
may suppose to have knowledge of the
amount of value OF the personal property
OF any person refusing to list OR to verify
his list of personal property.
SEC. ~. AUDITOR TO EXAMINE ASSESS
MENT BOOKS AND HAVE COR
ECTED The county auditor shall care
fully examine the assessment books when
returned to him by the assessors, and If he
discovers that the assessment of any prop
erty has been omitted he shall enter the
same upon the proper list and forthwith
notify the assessor making Suc! omission,
who shall Immediately proceed to aScer-
tain the value of such property and make
the necessary corrections.
SEC. A. COUNTY BOARD OF EouALlzA-
NEUTRALITY-SUSPICIOUS.. The county
commissioners or a majority of them. with
the county auditor, shall form a board for
the equalization of the assessment or the
property of the county; they Shall meet
for this purpose annually, on the second
Monday in July, at the Office of the audi
tor; and, having each taken an oath fairly
and impartially to perform their duties as
member OF such board, they SHALL exam
Inc and compare the returns and assess
ment of the property OF the several cities
whether organized under general law or
special charter, towns or districts of the
county, II proceed to CnualiZe the same.
so that each tract or lot Of real property
shall be entered on the assessment list at
its true and full value, subject to the fol-
lowing rules:
First. VALUATION OF REAL PROPERTY
WHEN TO BE RAlsED.] They shall raise
the Valnation OF each tract or lot of real
property which in their opinion is returned
below its true and full value TO such price
and sun as they believe to be the true and
full value thereof.
Second. ME-WI TO BE ~REDUCkD.
They shall reduce the valuation of each
tract or lot which in their opinion is re-
turned above its true and full value 50 such
price and sum as they believe to be the true
and full valas thereof.
Fifth. AGGREGATE VALUATION NOT TO
BE REDTCED, BUT A BE INCREASED
They shall not reduce the aggregate Valu-
alton of the real property, or the aggregate
value OF the personal property OF their
county below the aggregate value thereof,
as returned by the assessors. except as it
may be necessary to make the valuation in
the different townships equal with the adj
ditions made thereto by the auditor as
hereinbefore required, but they may raise
the aggregate valuation of such real prop
erty II of each class of personal property
OF said county or of any town or district
thereof, whenever they believe the sum is
below the true and full vaIne OF said prop
erty or class of property, to such aggregate
amount as they believe To be the true and
full value thereof.
Sixth. AUDITOR TO PUBLISH o
LENGTH OF TIME The county auditor
shall keep an accurate journal or record of
the proceedings and orders of said board,
showing the facts and evidence upon which
their action is based; and said record shall
e published the same as other proceedings
county commissioners, and a copy of
such published proceeding shall be trans
mitted TO the auditor OF the state, with the
abstract of assessment hereinafter re-
quired. The county board of equalization
may continue in session, inc adjourn from
day to day not exceeding ten days, CON-
mencing on the said second Monday of
July; the county commissioners on com
! p]etiOn of equalization must proceed to
make the levy for taxes for the current
fiscal year.
SEC. 40. LISTS-ABSTRACTS
FOE A AUDITOR. The county auditor
shall calculate the changes of the assess
ment lists determined by the county board
of equalization, and make corrections &C.
c%Ordingly. Having made such corrections
of the real or personal lists, or both, as the
case may be, he shall make duplicate alb
stracts of the same, One copy of which he
shall file in his office and one COPY he shall
forward TO the auditor Of the state, on or
before the fourth day of August following
each county equalization.