Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1891-03-16
REASSESSMENTLAW
As IT PASSED THg LEGISLATURE AT THE
SESSION JUST CLOSED.
The Full Text Of the Measure Which Provides for
the Retaliation Of the Realty Of the
State for Purposes Of Taxation.

poses OF taxation. The measure Is en-
titled
An Act to provide for the reassessment
OF the value OF all real estate within
this State
BE it enacted by the Legislature Of West
Virginia.:
I. The Board Of Public Works shall APP
point one Commissioner for each assess
ment district in the several counties Of
this State, who shall be resident free
holder OF such district. and who shall
not be a land broker or speculator in
lands, whose duty it shall be to re-as-
seSS the value Of all real estate therein.
>. Each Commissioner so appointed
shall, within thirty days after notice OF
his appointment, execute bond with
security in the penalty OF three thou
sand dollars. conditioned for the faithful
performance Of his duties, to be APP
proved by the county court or the
clerk thereof, In vacation, with two or
more good securities, and shall take an
oath to support the Constitution Of the
United States and the Constitution Of
this State, and that he will faithfully
and impartially discharge the duties OF
his Office to the best OF his skill and
Judgment, and that he will neither di-
rectly or indirectly receive nor agree to
receive any gift or reward from the
owner Of any land in his assessment
district, or other person, TO influence his
action in making such assessment, and
that he will assess all the real estate in
his district without bias, fear or favor.
The said bond and oath shall be iled in
the Office Of the clerk of the county
court, and the bond be duly recorded
by said clerk. who shall certify 4
copy thereof within ten days,
to the Auditor, and also furnish
the Auditor the pOStollice address OF
the Commissioner. II the said Com
missioner, so appointed, shall fail TO
qualify and give bond as herein re-
quired, within the time prescribed, or
in case he shall die or resign, before
making or completing his re-yaluation,
or the office otherwise become vacant.
Il successor shall be- Immediately ap-
pointed by the Board Of Public Works,
who shall at once give bond and qualify
as herein prescribed, aud enter upon
the duties OF the Office.
4. The Auditor shall, aS soon aS pos
sible cause to be provided for each COM
missioner three books in similar in form
TO the assessors land books with such
changes as the nature Of the work re-
QureS. and shall also furnish each COM
missioner with instructions. describing
in detail, the manner in which they are
to arrive at proper valuations Of the
real estate under the provisions Of this
act and the manner Of making up their
books and returns.
4. Each commissioner 50 appointed
and qualified, shall on the first
day of April, 1891, or as soon
thereafter a. practicable, after re-
cevIng the books and instructions to be
furnished by the Auditor and which
shall be sent to the clerk OF the county
court OF each county, and be by him
delivered to the commissioner, proceed
to examine in person all the tracts Of
land and town lots, with buildings and
improvements. if any. thereon, within
his district, and shall, upon eXamina-
tion cand in accordance with his said
instructions and the provisions Of this
act, ascertain and assess the fair cash
value thereof, and in such assessment
the minerals, mineral waters. oils and
gaSseS underlying the surface, and the
location Of the land. shall be considered
in ascertaining the value Of such land
in current money, and when minerals,
mineral water. oil, gas, or coal priyil-
egeS or interests are held by
"a party or parties. or any
company or association. eXclu-
Sive OF the surface, the same shall be
assessed separately to such party or
parties, company or association, at its
cash or market value at the time Of such
re-valuation: and the said commissioner,
in order to assist him in ascertaining
and fixing the value Of said lands and
mineral rights, shall, when practicable,
examine the owner Of said lands or, In
his absence. his local agent, and also
the owners OF adjacent lands under oath.
and he shall act in all cases upon his
own Judgment and upon all the inf0rma-
tion he can obtain aS to such value.
And when the timber or any part
OF it is held by any per
son. company. firm or corporation, on
any tract Of land, and the land IS owned
by another person, firm or corporation,
and such fact shall appear in any way
upon record in the Office Of clerk Of tho
county court wherein the land j., said
timber shall be assessed separately TO
the owner thereof at It's fair cash or
market value, at the time the same is
made
And the said assessor shall have the
same power to examine the owner Of
such timber and other witnesses as to the
value thereof, aS is herein provided for
i'm relation 10 the assessment Of miner
ais: and in case the owner OF such tim
Der has failed to record his evidence
of title thereto. the owner OF
such tract OF land may make
and file an affidavit showing him
TO be the owner OF such timber, in
the office OF the clerk of the county
court wherein such timber may be
situated: and the clerk OF said court
shall record the same in his Office, aud
such affidavit when so recorded, shall
be sufficient evidence on which 70
authorize the said assessor 10 assess said
timber against said owner.
In ascertaining and fixing the value
OF any land within the limits Of any
city. town or village, when laid of
into. or offered for sale in lots and when
in any case land is laid of into lots,
the said commissioner shall adopt as
the value Of such land the value thereof
as so laid of into such lots, valuing the
same by the lot and not by the acre or
tract. And to further assist him. the
commissioner may require the owner OF
the land to produce the lease deed or
title bond or other evidences OF title FOR
examination. and he shall obtain from
the clerk OF the county conrt. copy oi
the land books OF the district he is TO
assess made for the year one thousand
eight hundred and ninety, and where
completed for the year 1891, and carry
with him for reference in making this
statement.
:. In all cases where il j. practicable.
the Commissioner shall exhibit the
entry Of any lands. city or town lot.
found on said book. to the owner Of
said lands or lots, or his agent, and
ascertain from him If the said entry be
correct "a to the location, title and
quantity. as well a. the value Of any
buildings or additions to any buildings
which may have been placed thereon
since the last assessment, and when
have not been assessed, and may require
such owner or agent to answer al oath,
questions relative to such lands or lOt-
and the entry thereof, as may be peril
nent for this purpose, as well as to as
certain the true value Of all real estate.
The Commissioner shall be authorized
to administer said oath. Any person
refusing to be sworn. or 10 answer, un-