South Branch intelligencer. [volume] (Romney, Va. [W. Va.]) 1830-1896, 1891-04-10
REASSESSMENT LAW
AS II Passed The Legislature at The
Last Session.

4 - sNS sQit tCAk vi VI
lawpassed at the recent session of To
legislature, providing for tho reval
uat'on OF The realty of the state 70
purposes OF taxation. The measur,
| is entitled -
An Act to provide for the reassess
ment OF the value of oil the rea
estate within THE State.
BE a enacted By the Legislaturc o,
Vest Pirgiaia:
1. The Board OF Public Works
shall appoint one Commissioners for
each assessment die,ric, in the sev.
ersl cornties Of this State, who shall
be a resident free. ho.der OF such di,-
trict. and who shall not b, a land
broker or specu!ator in lands. whose
duty 1t shalI be to rc-assess the value
OF all real estate therein.
2. Each Commissioner so appoint
ed shall. within thirty days after no.
tice OF his appointment, execute a
bond with security in the penalty of
three thousand dollars, conditioned
for the faithful performance of his
duties, TO be approved by the county
court or the clerk thereof, in vaca.
ton. with two or more good securi-
ties, and shall take an oath TO SIM
port the Constitution of The United
States, and the Constitution of this
State. and that he will faithfully ana
impsrtialiy discharge the duties Of
bis office 10 tue best OF his skill aud
judgment, and that he will neither
directly or Indirectly receive nor
agree TO receive any gift or reward
from the owner Of the land In his as
sesoment district, or other person, to
influence his action in making such
assessment, and that be will assess
all thu real estate in his district with
out bias. fear or favor. The saia
bond and oath shall be fled In the
office OF the clerk of the county
court, and the bond duly recorded by
said clerk, who shall earthly copy
thereof within ten days. TO the Audi
tor. and also furnish the Auditor the
postofice address of the Com mission
err. If the said Commissioner, so APP
pointed, shall fail TO qualify aud give
bond as herein reQuiied. within the
time prescribed. or In case he shall
die or resign. before making or com
plsting bis re.valu alton, or the Office
- befwise becoms4yacant. su ccessor
HI be Immediately appointed By
Coard Of Public Works, who shall
Lnce.giye bond and qualify ns
gein prescribed, aud enter upon the
dties OF the Office. >
B. The Auditor shall, as soon aa
possible cause to be provided for
each commissioner three books in
similar form TO the assessors land
books with such changes as the ma.
ture OF the work requires. aud sball
also furnish each Commissioner with
instructions, describing In detail
the manner in which they are to are
rive ct proper valuations of the real
estate under the provisions of this &C,
and the manner OF m aking up their
books and returns.
4. Each commissioner so appoint
ed and qualified. shall on the first
day of April, 1891, or as coon there.
after as practicable, after receiving
the books and instructions &c be fur
nished by the Auditor and which
shall be sent to the clerk or The coun
ty court of each county, and be by
him delivered to the commissioner
proceed to examine in person all the
tracts of land md town lots, with
buildings ane Improvements IL any
thereon, within bis district, aud
shall, upon examination and 10 GO
cordance with his said instruction:
and the provisions Of this act, ascer.
tain and assess the far cash value
thereof, and in such assessment The
minerals, mineral waters, oils am
gssses underlying the surface. and the
location Of the land. shall be consid.
cred l., ascertaiDiDg the value of snct
land 10 current money, and wher
minerals, mineral woter, oil, gas OF
coal privileges or inttesls are held by
patty or parties, or any Company
or as ISOLATION exclusive Of the sur.
face, be same shsll be assessed sepa-
rately TO such pariy or parties, CON.
pany or association, al its cash ol
market value at the time Of such re-
valuation and the sail commission
err, in order TO assist him ia ascer
tanning ana fixing the value OF II
lands and mineral rights. shall, when
| practicable examine the owner oil
the lands or, in his absence. bis l5cai
agent, add also The owners of ada
cent lands under oath, and he shall
act in all cases upon his own judg.
ment aud upon all the information hc
can ob'a as TO such va.uo. And
vi en- the timber or aoy part OF - Is
held by any person, company, firm OF
I corporation, on any tract Of land and
the land is owned by another person
firm or corporation, anil such fact shall
appear ~ any way UpOn record in The
Office % the clerk Of The county courl
wherein the laad is, said timber shall
be assessed separately 70 the owner
1 thereof at its fair cash or market yals
/ ne, az the time the same is made.
/ And tue said assessor shall
have the power 20 examine the owner
I 81 .r,b tgr,,t.o, al othor cyfgroeor.