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


TRe assessors so assembled constitute a
county board of equalization.
XANIl-(There seems to be a hiatus in
the bill here as the clause assumes pro-
J ceediug which is not described in any pre-
ceding portion Of the texL) Each
assessor shall revise the assessment of
every individual by adding or deducting
the same percentage that may have been
added 10 or deducted from the total valu-
alton Of the district by the board Of
equalization.
xviii The board is to make out an
abstract of values designating the
amount of taxable real and personal
estate in each district, to be sent TO the
State Board.
The assessors are to send copies of the
finally corrected rolls properly certified to
the State Board.
XXIX.-The State Board meets the first
Monday in September 20 hear complaints
or take original action in respect TO any
assessment.
Any individual, district or county may
make complaint within twenty days.
The State Board holds summary hear
ings. ana revises, corrects. diminishes or
/ increases the taxes of individuals or dis
tricts, revising the action OF assessors or
boards OF equalization, or taking original
action.
The hearings must be concluded by the
first Monday in November.
The Board then makes final revision of
| the assessment rolls.
If it finds injustice has been done, it
makes correction even though no COM
plaint was made.
The assessment as corrected and deter
| mined by the State Board is final and
conclusive.
| The revised rolls are sent back to the
local assessors by the first MonoaY in
/ December, and must within week be de-
/ livered to the collectors
COLLECTION OF TAXES.
| AAX--Taxes are payable the first
Monday in January.
| XXXL-When the collectors receive
| the rolls they present them to the body
authorized by law to issue warrants for
/ the collection of taxes.
Such bodies must Immediately issue
such warrants.
/ XXXil.-The collector must give notice
| by advertisement that the taxes Will be
due in January and If not paid in year
will be coilectible by levy and sale.
! XXXIIL-The collector must within
twenty days demand payment by written
or printed notice served at the residence
or place OF business of each person, or
/ personally on non residents or on their
agents.
The notice must describe the land as
| sessed, the improvements on it. the valua-
tion OF these and Of the personal prop
erty assessed. the rate, and the total
| amount payable.
/ XXXIV.-On the first Monday in Feb
ruary the collector files a sworn list Of
the previous years deltnquents with the
/ body issuing the warrant for the coilec-
ton of the taxes He is to set forth the
service of notice as required above. The
| list is to be filed on record.
! XXXV.-DennquentS are to pay iuter-
est at the rate of 10 per cent from the date
of delinquency until the tax Is paid.
| XXANL-Within ten days after filing
/ ftar af 1aIinnnanfc "a ha mr.
ceeds TO levy on and sell so mueh of the
| tangible personal property of each delln-
| quent as ne thinks will be necessary for
| the payment of the tax with costs, giving
at least five days notice, by written or
printed advertisements.
If there is not enough tangible personal
property he proceeds 10 sell securities, if
any can be found. and all officers OF cor
Dorations are required to give to the coll
lector certificates of all shares or other
securities held by the delinquent in such
corporations.
In case Of refusal the corporation be-
comes liable for so much of the tax as IS
assessed against the delihquent's interest
in the corporation, 10 be recoverable by
action.
Where the officers of a corporation are
| nonresident they are to be notified by
mail, and notice posted in the office of the
company, and similar liability IS Gre
ated.
When the collector receives a certih-
cate of the delinquent's interest in cor
poration, he proceeds to sell the stock or
other securities named in IL, and gives
the purchaser bill OF sale for them.
When such bill Of sale is presented to
the officers OF the corporation. they are
obliged 10 transfer the stock or other
securities on their books to the pur-
chaser, and issue to him a regular certih-
cate.
| X~UUTJ The ooIlaofor 10 rafd IN
cents for every delinquent's name flea,
and 40 cents for every Ieyy.
| XXXVuI.-The collector must return
| to The body issuing the warrant for taxes
by the first Monday in April a statement
of all moneys levied and collected.
II that body does not think he mas used
due diligence and win not allow him
more time. he and his sureties become
liable to pay the uncollecIed taxes at a
date fixed by the body in question
In case he does not pay the body may
issue a warrant and the amount be recov-
cred by an action for debt upon the col
lector's bond.
Any collector or taxpayer feeling ag-
grieved by the action OF such body may
appeal to the State Board of Taxation,
which shall make such order as it shall
see fit, even to the discontinuance of the
suit.
| xxx. Taxes imposed hereafter
against any person or corporation on &C.
count of any real estate or any stock OF
registered bonds of company organized
under the laws of the State. with the ac-
cruing interest and eXpe nses, if any, OF
levy become from the date of assessment
"a full, complete and paramount lien" on
all such real estate or securities.
Such lien, however. is not to be prior TO
any held for the school or other state
fund.
Such lien is to continue until the taxes
are paid
All mortgages and membranes OF
whatever sort are made expressly subject
to such lien.
XL.-The collector is authorized te
amend and correct the description of real
estate to be sold for taxes, as set forth on
the assessment rolls.
| XLI-Betore selling real estate fol
taxes, the collector must advert ise the
sale for two weeks and must serve notice
ON the owner.
The sale may be adjourned a week on
application of the owner.
| XllL-The collector may sell at auc.
ton any lands on which taxes are in ar
| rears (Ihere seems TO be again a hiatus
here in the phrasiug OF the oil, allusion
being made to a warrant which is not
elsewhere defined or provided for). The
purchaser must pay p per cent. of the
price down.
Within ten days, the collector is to give
the purchaser certificate of the sale re-
citiug all the facts of the delinquency.
| XLIII The collector is TO tie with the