The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1891-07-20
EQUALIZATION BOARD.
It VIII Hear Complaints and Examine
the Assessment O-Dny

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It win Hear Complaints and Examin,
tho Assessment To-Day.
To-day the county commissioners viii
meet at the court house asa board of equal
ization to make such corrections or modid
cations as are deemed best in tho assess
Ment of this year. There have boon com
plants made that the figures are too high
particularly Of property on Main street. AL
of these complaints will be heard by the
board. Tho following sections of the rev
enue Law define the duties of the board:
The board of county commissioners is
the beard Of equalization, and must meet
on the third Monday of July in each year
to examine the assessment book and adjust
and equaiize the valuation of the taxable
y operty of the county. 1t must continue
in session for that purpose from time to
time, until the business of equalization Is
disposed of, but not later than the second
Monday In August.
The board has power, after giving notice
in such manner as it may by rule prescribe,
to increase or lower any assessment con-
tanned in the assessment book, SO as TO
equalize the valuation OF the property con-
tanned therein and mako the assessment
conform to the valuo of such property.
Said board of county commissioners Is
vested with full power to make any change
in the valuation of property. whether such
change relates to an entire class or to par
ticular items OF property, real or personal,
and they shall make such changes al Will
result in a fair valuation of property within
the meaning of this act; provided. however.
that nothing in this section contained shall
confer authority upon said board to change
or alter in any way any assessment made
by the state board of equalization OF any
railroad, or the property of the same, or OF
any person.
No reduction must be made in the valua-
ton of property unless the party affected
thereby, or his agent, makes and files with
the board a written application therefor.
verified by his oath, showing the facts upon
which it is claimed such reduction should
be made.
Before the board grants the application,
or makes any reduction applied for, it must
examine, on oath, the person or the agent
making application, touching tho value of
the property of such person. No reduction
must be made unless such person., or the
agent making the application, attends and
answers all questions pertaining to the IN
Quiry.
Upon the hearing of the application the
board may subpoena such witnesses, hear
and take such evidence in relation to the
subject pending, as in its discretion 1t may
deem proper.
During the session of the board. the as
SCISSOR and any deputy. whose testimony 's
needed, must be PRESENT and make any
statement. or introduce nj Wit
nesses on questions before the board.
The board of county commissioners must
use the abstract and all other information
it may gain from the records of the county
clerk or elsewhere in eaualizing the assess
ment of the property of the county, and
may require the assessor to enter upon the
assessment book any property which has
not been assessed; and any assessment made
as prescribed in this section has the same
force and effect as if made by the assessor
before the delivery of the assessment book
to the county clerk.
During the session of the board of county
commissioners it may direct the assessor
to assess any taxable property that has
escaped assessment, or to add to the
amount, number. or quality of property
when a false or incompetent list has been
rendered, and to make and enter new as
sessments (at the same time cancelling
made by him is deemed by the board SO
incomplete as to render doubtful the col
lection of the tax: but the clerk must no.
tify all persons interested by letter what
action has been taken by the board, and
said letter shall be deposited in the post
Office or express, postpaid, and addressed to
the person interested, at least ten days be-
fore action taken of the day fixed when the
matter will be investigated.
The county clerk must record in the
journal of the board of county commits
sioners all changes, corrections and orders
made by the board, and during its session,
or as soon as possible after it's adjourn
ment, must enter upon the assessment
book all changes and corrections made by
the board.