Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1891-03-27
The New Reasses.ment Law.

at the recent session OF the Legislature. pro-
viding for the revaluation OF the realty oil the
State for purposes OF taxation. The measure
is entitled:
I An act TO provide for the reassessment OF the
value OF all real estate within this State.
Be il enacted by the Legislature Of West |tr-
| ginid:
|. The Board of Public Works shall appoin'
one Commissioner for each assessment us
trict in the several counties ofthis state, VINO
shall be a resident freebooter OF such distrlct,
and who shall not be a land broker or specu-
lator In lands, whose duty 1t shall be TO reas-
| sess the value OF all real estate therein.
2. Each Comm issioner SO appointed snail
within thirty days after notice OF his APP
poiutInent execute a bond with security In
the penalty of three thousand dollars. condl-
toned for the faithful performance OF his du-
ties, TO be approved 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 end the Constitution of this state, and
that he Will faithfully and impartially dis
/ charge the duties Of his Office 10 the best OF
| his skill and judgment, and that he will
neither directly orindrec.ly receive or agree
! TO receive any gift or reward from the owner
! OF any land i'll his assessment district, or 9TH
| er person, to influence his action in making
such assessment, and that he will assess all
! the real estate i'll his district without bias,
! fear or favor. The said bond and oath shall
be fled IN the office of the clerk of the county
court and the bond he duly recorded by said
! clerk, who shall certify a copy thereof with
| In ten days TO the Auditor, and also furnish
! the Auditor the postof1ice address ofthe Com
! missioner II the said Commissioner, so dp-
! pointed, shall fail 10 qualify and give bondas
| herein required, within the time prescribed,
| or In case he shall die or resign, before max
! ing or completing his revaluation, or the Of
! flee otherwise becomes vacant, Il successor
shall be Immediately appointed by the Board
! of Public Works, who shall at once give bond
and qualify as herein prescribed, and enter
! upon the duties of the office.
! 3. The Auditor shall, as soon as possible,
! cause to be provided for each Commissioner
! three books in similar form TO the Assessors
| land books with such changes as the nature
! OF the work requires and shall also furnish
each Commissioner with instructions, de-
scribing 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 re-
| turns.
| 4. Each Commissioner SO appointed and
! qualified shall on the first day Of April, 1891,
! or as soon thereafter as practicable, after re-
! cciving the books and Instructions To be fur
nshed 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 Com
! missioner, proceed to examine in person ali
the tracts of land and town lots with build
| ings and improvements, II any thereon, upon
| examination and in accordance with his said
! Instructions and the provisions OF this act,
ascertain and assess the fair cash value there
OF, and In such assessments the minerals,
| mineral waters, oils and gases underlying the
surface and the location OF the land shall be
considered in ascertainng the value Of such
! land In current money, and when minerals,
| mineral waters. oil, gas, or coal privileges or
! Interests are held by party or parties, or
any company or association, exclusive of the
surface, the same shall be assessed separate
| ~ To such party or parties, company or asso-
| citation, at its cash or market value Mt the
time Of such revaluation; and the said Com
tanning and fixing the value of said lands and
mineral rights Shall, when practica BILE, eX
anime the owner OF said lands, or in his alb
! sence, his local agent and also owners Of adj
jacent lands under oath. and he shall act in
! all cases on his own judgment and upon all
the Information he can obtain as 10 such
value. And when the timber or any part of
| II is held by any person, company, firm or
corporation on any tract OF land and the
la nd is owned by another person, firm or cor
poration, and such fact shall appear in any
way upon the record In the office of clerk of
county court wherein the land is, said tim
| Der shall be assessed separately to the ownc
thereof at It's fair cash maj ket 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 in relation to the as
sessment of minerals; and In case the owner
! OF such timber has failed TO record his evil
dence of title thereto, the owner of such tract
of land may make a file and afidavit show
ing him TO be the owner Of such timber, IN
the Office of the clerk of the county court
| wherein such timber may situated; and the
clerk of said court shall record the same in
| his office, and such AFFIDAVIT, when so record
ed, shall be sufficient evidence on which to
authorize the said Assessor 10 assess said
timber against said owner.
In ascertainng and fixing the value OF any
land within the limits of any city, town or
village, when laid Off 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 as so laid
of into 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 court copy OF the
land books OF the district he is to assess, made
for the year one thousand eight hundred and
ninety. and were completed for the year 1891,
and carry with him for reference in making
this statement.
). In all cases where ii is practicable the
Commissioner shall exhibit the entry Of any
lands, city or town lotsfound on said book, to
the owner of said lands or lots, or his agent,
and ascertain from him IL the said entry be
correct as to the location, title and quantity,
as well as the value ofany buildings or add
lions TO any buildings which may have been
placed thereon since the last assessment,
and which have not been assessed, and may
require such owner or agent TO answer on
oath questions relative to such lands or lots
and the entry thereof as may be pertinent
for this purpose. as we'll as to ascertain the
true value OF all real estate.
The Commissioner shall be authorized 10
administer said oath. Any person refusing
To- be sworn, or TO answer under oath ques-
lions that may be propounded to him in ref
erence to said assessment or ratification Of
lands or real estate, shall be guilty of a mis-
demeanor, and upon conviction thereof be
fined not less than twenty dollars nor more
than one hundred dollars for every such re-
fusal, to be recovered before the circuit court