Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1891-03-27


and see II there is inequality in said assess
mani as between the districts. and make such
order mn will correct such inequality.
: Any person feeling himself aggrieved by
the assessment OF his real estate or othe
property herein provided for, may uhder
the provisions OF this act, within one year
after the filing OF a copy OF such assessment
with the clerk of the county. apply, py MINI
self or hisagent to the said court ior reuress
first giving reasonable notice in writing ofhis
intention TO the prosecuting attorney ana
stating in such notice the character oil the
correction he desires. 1t shall be the duty OF
the prosecuting attorney, upon being SO no.
titled, TO attend TO the Interest OF the state AT
the trial of such application. If upon near
ing the evidence offered, the county court
shall be OF the opinion that there is error IN
the assessment complained OF, or that the
valuation fixed by the Commissioner is too
high or too low the said court shall make
such order correcting the said assessment as
is Just and proper. The right OF appeal from
any such order made by the county court
shall lie 70 The circuit court and may be taken
either by the applicant or the state, ana In
case the applicant or the State by It's prose-
cutting attorney or agent desires 10 take an
appeal from such order, the party desiring TO
take such appeal shall have the evidence
taken at the hearing OF the application GER
titled by the county court and sucu appear
when allowed by the court or judge IN Vaca-
ton shall have precedence over all other
cases pending in such court. A copy OF any
order or orders entered in any court, making
any such correction as is herein provided for,
shall be made and certified to the Auditor by
the clerk within twenty days after the en-
tering OF the same; such application shall
have precedence of all other business before
the court, but any order or Judgment mace
upon such application shall show That the
prosecuting attorney was present and de-
Tended the interest Of the State, and In the
event it shall be ascertained that the land
has been assessed too high, and that the
owner has paid the excess OF such taxes, the
court shall order that the excess shall be re-
funded TO him, and If not so paid shall be re-
lieved from such excess. No costs on such
application shall in any event be taxed
against the State, but If the applicant fail TO
obtain any reliefupon the hearing of his APP
plication he shall be taxed with the costs OF
the officers of the court incurred therein,
otherwise no costs shall be taxed against
such applicant.
s. For services rendered under this act by
the Commissioner he shall be allowed Tor
each day actually and diligently employed,
three dollars. to be paid out OF the State
Treasury. But such account will be verified
by the affidavit OF the Commissioner and pre-
scented to the county court OF his county, ana
approved allowed and certified to the Audi
tor for payment. Prorided. That the total
compensation OF such Commissioner shall
not exceed four hundred dollars. Any officer
who snail fail or refuse to perform any OF the
duties required of him by this act, or who
shall make an improper or unfair valuation
OF any property through fear favor or mall
ice or who shall receive money or other con-
sideration LOT making an unfair or partial
valuation OF any property, shall be guilty ola
misdemeanor and upon conviction thereof
be fined not less than one hundred dollars,
nor more than five hundred dollars.
8. Every Commissioner who shall fall TO
comply with the requirements of this act,
within the time specified. shall forfeit all
right to compensation for his services, unless
and until he shows TO the Auditor, on oath.
satisfactory reasons for delay.
10. The Board OF Public Works shall be n
board OF equalization to correct and equalize
the reassessment districts, If 1t shall appear
to them that the average value ofreal estate
I'm any such county or district is either too
high or too low. The board shall hear all
such evidence as may be presented TO them,
and shall increase or reduce the average
value of the real estate in such county or dis
trict according the evidence so taken. and
any other evidence which may come to their
knowledge. When they shall have COM
pleted their labors they shall report the
same TO the Auditor, who shall certify the
same to the clerks OF the county courts.
II. In every county where Boards Of Com
mIssloners have been established in lieu Of
the county courts for police and fiscal pur-
poses the said board shall have the same
powers and perform the same duties AS are
imposed upon the county courts in carrying
out the provisions of this act.
II. The reassessment made under provis-
ions of this act shall not apply TO the taxes
to be levied and collected In the year one
thousand eight hundred and ninety-one.