The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1891-02-21


NlI.-SeDarate returns are TO be made
by assessors of cemeteries. churches. pub
lie buildings and other exempt real es-
tate, with their values calculated as above
and the grounds OF exemption.
VIII Lands occupied by persons other
than the owner may be assessed to the
owner, or as the lands Of non-residents II
SO owned.
Unoccupied lands owned by non-resi-
dents OF the district shalt be so assessed,
but no assessment shall be void on &C.
count of wrong classification or other er-
ror as TO ownership, but in case Of error
the tax can be collected only from the
property itself.
IX.-Taxes on personal estate are TO be
assessed on every inhabitant of each tax
prescribed for commencing the assess
ment.
Real estate Is to be assessed In the dis
trict where it is situated.
Every person shall be assessed in the
district wherein he resides for all lands
then owned by him within such district.
occupied or unoccupied.
When the line between two districts
divides farm or lot ir shall he taxed in
the district where the occupant resides;
If unoccuDied the part In each district is
taxed therein.
Personal estate OF uon-residents may be
assessed to the owner or TO the person in
charge of it.
X--Executors and trustees of all sorts
are to be assessed for the property they
control, just as other persons are, but their
representative character Is to be noted
and the assessment is TO be kept apart
from their own.
Where there are several trustees, the
property is to be assessed to only one of
them, If possible to that one actually
having custody OF it, otherwise to any
one of them.
XI-On the first Monday in April or as
soon after as possible the taxing officers
are to furnish to all residents of their dis
tricts blanks prepared by the State
board.
All persons are to make on these. .''full.
correct, itemiZed" descriptions OF all per-
sonal estate they owned on the Monday
specified.
Also similar statement Of all personal
estate owned by them or held as trustee,
receiver, partner. agent, attorney, sc.
They are TO state the true value of all
such personal property for the informa-
tion of the taxing officer, who is TO final
lv determine and settle such value. ex-
amining the party under oath If he
choose.
XIL-Everyone called upon must an
swer in writing over his signature and on
oath II required on the above blanks the
following or any other interrogatories
formulated by the State Board:-
No. Are you executor, &C.. trustee,
receiver, &C., controlling money and per-
sonal estate of any person or corporation?
No. 2.-Have you &c. caused anv of
your taxable properly to be converted
temporarily By sale, borrowing, exchange,
&c. into the L. S. bonds or other uon-Jax-
able property, with the intention TO
change it back again to a taxable form
after the assessment, or did you so change
any back?
No. 3.-If you have so converted your
property state when it was converted and
its kind and value.
In answering these interrogatories,
lists must be furnished or all property
claimed to be non-taxable, also ali his
debts of record in this State, specifying
the place where recorded and the amount
and description.
When the assessor is convinced that
any person has converted his property to
avoid taxation, he is to assess it at its
full value.
XIIL-,The State Board is to furnish to
ali the county collectors the assessment
books and blanks, and is 10 make draft
upon the county collectors for all ex-
penses of preparing them.
The county collectors are to forward
them to the district assessors.
furnishing fraudulent state
ments to the assessors, or refusal to fur
nish any, or conversion of property to
evade taxation is punished with penalty
of $1,000 and costs to be recovered by
acLlOu III LUe DdLle OIL the 0IdLe.
The local officers are TO report delin-
quents to the State Board VINO are to
prosecute.
Sickness and absence from the State
are valid defense.
Prosecuting attorneys employed by the
Board are to receive SIS fee, aud the as
SCISSOR S5. to be taxed in the costs of the
defendant.
XV.-Persons feeling aggrieved by
| local assessors or such attorneys may ap-
| peal within ten days to the State Board,
which shall stay proceedings, hear the
| appellant and adjudicate ON the facts.
II the appellant failed TO appear, the
| Board simply reassesses his property after
such enquiry as il deems proper.
| ASSESSMENT OF CORPORATIONS.
| XVI-An property of corporations is
to be taxed at its true value like that of
| individuals, real estate, where it is
situated; personal estate in the taxing
district where the company has its princi-
! pal office.
The property of foreign corporations is
TO be taxed where found.
| The State Board is to make all needful
regulations.
| XVII.-Local officers are to make before
the second Monday in June returns Of
| all persons assessed, the acres or lols as
sessed to each. the value thereof, the
nature and value OF structures and i'm
! provements, the value of personal estate
|
assessed to each, the rate per dollar as
sessed, ana the total sum assessed to each
| for county. city or other purposes.
| A brief designation of each parcel of
| real estate is to be added
| XVIII.-On the completion of the as
| sessment, it is TO be advertised in at least
| one newspaper, or if there is none, by
| placards, that the roll is open for inspec-
| Iion at the assessors office until the day
preceding the next meeting of the board
| of revision.
Before the second Monday in July, the
/ roll as laid before the board of revision,
| is to be forwarded TO the State Board
| APPEAL AND REVISION
XIX-Ihe work heretofore done by
| commissioners of appeal shall hereafter
"be performed in The manner provided
/ by tine township committee, common
council or other board OF revision estab-
lished by law"
Local governing bodies may establish
/ boards of revision where there is none
Commissioners of appeal are abolished
/ XX-Boards OF revision are to meet on
| the nrst Monday in July TO hear COM
4 plants and make revisIons.
Taxing officers are to attend the meet
ings, submit their lists, and give all the
assistance possible in the revision.
XXL-The boards of revision are to
| hear complaints, increase, diminish or
| alter the assessment roll, or make new
1 and additional assessments.
Rut no assessment is to be increased