The Penn's Grove record., 1891-05-22

board shall have power on complaint OF any owner
to decrease the assessment made upon his property
where. In their Judgment, injustice has been done,
or where ii Is necessary to secure uniform aud true
valuation; and If for this purpose II becomes nee
eesAry to direct an assessor or other taxing officer
to make q re-nssessmeht of such property accord.
ing to the rules which the said board shall estab-
lish, IL shall do 20: and IL such assessor or other
taxing officer shall fail or refuse to comply with the
order 30 given, the board shall have power TO APP
point some c'hcr person TO make the new assess-
mcnt, undo the direction of the board; and the
assessment so made and affirmed by the board shall
be and be deemed to be the assessment of such
property for the year.
.. And be it enacted, That where complaint shall
be made to said board in writing. verified by oath
of the complainant. by any person or corporation
aggrieved at the assessment of his or its property,
said board shall have power to review and correct
the action ofthe local assessors or Other taxing ofl-
GERS, aud of all boatds of tax review by reducing
such assessment; snch review and reduction may
be made of any assessment hereafter to be made,
or which shall have been made since the first day
OF January, one thousand eight hundred and nine
ty, where the tax in such assessment has not been
paid.
,. And be it enacted. That where said board
shall deem II necessary In order to obtain a correct
assessment of property in any city of this state,
they may, by rule. direct that the assessor or other
taxing officer shall, from actual view and from the
best sources of information within his reach. de-
termino the true value of each lot and tract OF real
estate In his district, without the buildings and i'm
p~rovements, and shall note the same. and shall de-
termine and note separately the true value of every
house aud other building or structure worth ever
on hundred dollars, and the who,c shall be added
and carried out as the value of such lot or tract; in
cities where said board shall direct the land and
buildings to be SO separately valued. the receipt
given for the payment of the tax on such property,
by the collector or other officer charged with the
collection Of such tax, shall contain a statement of
snch separate valuations; said board may, by rule,
direct that each assessor shall enter In his books
the number Of acres of arabic land. the number of
acres of meadow and pasture land. the number of
acres OF woodland, and the number OF acres of un-
cultivated upland and swamp land In each tract as
near as may be.
taxing officer making the assessment of real es-
tate subject to taxation, shall enter in a separate
list a description of all cemeteries, churches and
public buildings and other real estate exempt from
taxation, together with the name Of the person or
per- ons or corporation owning the same, and he
shall value such buildings, property, lots and
tracts of land at their true value in tho same man
ner as other real estate, and In each case he shall
state the ground OF exemptions; the assessor or
other taxing officer shall be entitled to receive the
SAINT compensation per name for making snch list,
and in the same manner a. he is now entitled to
receive for assessing taxes under the laws of this
state.
&. And be it enacted, That lands occupied by q
person other than the owner may be assessed TO
the owner, or as the lands of uon-residents, If
owned by such; aud that unoccupied lands not
owned by a person residing in the taxing district
shall be denOminated lands of non-residents. and
shall be assessed as such; and that no tax on real
estate shall be void in consequence OF any lands be-
ing enormously lassed or omitted from c~lassifca-
lion iS the luIus Dl non FttIutntt OF us luc luDus Oh
unknown owners, nor in consequence of any omis-
sion of or mistake in The name of the rightful own
er, in the assessment list or roll, but in such cases
no such tax shall be collected except from the real
estate assessed.
0. And be it enacted. That the tax on visible per-
sOnal estate shall be assessed in and for the town
ship, ward or taxing district where such property
il found; the tax on other personal estate shall be
assessed on each inhabitant in the township, ward
or taxing district where he resides as of the day
prescribed by law for commencing the assessment
lar q tAl unlg Ill 3 aha bn nGGnEal in
the township. ward or taxing district in which the
same may be situntcd; when the line between two
taxing districts divides a farm or a lot owned or
possessed by the person taxed. the same shall be
taxed, If occupied, in the taxing district in which
the occupant resides, and if nnoccupicd each part
thereof shall be assessed to the owner thereof, in
the taxing district in which the same may be, and
this, whether such division line be n township,
ward or county Inc; and personal estate belonging
to non-residenIs may be assessed either to the own
or or 10 the person in possession or charge thereof;
whenever the owner of personal property in two or
more taxing districts is entitled to a deduction for
debtSjn excess of the assessed value of his personal
estate /, the taxing district where he resides, he
shall be entitled to have such further deduction as
is or may be allowed by law made from the assessed
value of his personal estate in the other taxing dis
tricts whcrin he may own personal estate; 1t shall
be The duty Of the board hereby created to pre-
scribe. by rules, the manner in which such deduc-
tons shall be claimed and allowed.
z. And be Ii enacted, That every person shall be
asses sed for all personal estate in his possession or
under bis control. as trsstee, guardian, executor,
administrator or In any other rcpres tentative or fdu-
ciary capacity, in the same manner as other persons
are assessed. and where n person IL so assessed as
trustee, guardian, executor, administrator or in any
other representative or fduciary capacity. he shall
be assessed as such with the addition TO his name of
his representative character, and such Assessment
shall be carried out on a separate line from his in
dividual assessment; and in cases where the same
properly is held by several trustees, guardians, ex-
ecutors, administrators, or other representatives or
fduciarles. only one of them shall be taxed for the
same: and such property shall be assessed in the
hands Of such one OF said executors, guardians,
trustees, administrators, representatives or fiduci-
aries. as have actual possession or control of such
property, II such person is known 10 or can on rea-
sonable search be ascertained by the assessor or
other taxing officer; otherwise such property may
be assessed in the name of any one of such trus-
tees, guardians, executors. administra' ors, repre-
sentatiyes or fiuuciares.
S. And be 1t enacted, That il shall be the duty of
the state board of taxation to meet on the first Mon
day of July, and from time 10 time as they shall
deem proper, having regard 10 the tax laws of DIFF
fercnt localities, of each year, for the purpose of
hearing the complaints of any tax payer respecting
the taxes assessed against him or 1t in respect to his
or their property, and the complaints Of any tlxing
district or county respecting the action of any
county board of equalization, and any tax payer
feeling himself or itself aggrieved by the ASSESS
ment of taxes assessed against him or II, in respect
TO his or its property. OR The action of any board Of
tax review, or commissioners of appeal. aud any
taxing district or county feeling itself aggrleyed by
the action of any county board or boards OF equali-
zation, may, within such time as said state board
apleet "
tne st'io poara Vi laNa,on' set1ihg i9rth therein ms
OTIS cause OF compiaint and asking The rcllef
WnIch ne or ~ desires, aho me statc board OF taxa.
lio man Procee" suihn,arIly 70 near ana 9ispose OF
such 9o'nPlaihtsi anu me saiu slale Doaru VI Taxa
ION shall Mahv SUN oruar nespectins .he pIooeuure
N cacn cssetas 70 ihem shah seem lust; anu IL snail
y = ~ outy Oh tne state Doara OF taxalion 70 near
anu uetetnthe suon eoniphihts' anu 10 IeNise anu
correct the taxes assessed AGAINST sucn complaining
t ~ payersi anu 70 revlse aha coricGi ny uelerhlna.
H. - ~ su1h eouh's nUalus = luhuIaalou oy nAiEg
u ~ a = ,aAius us.rIc' snah Ia,sc ~ luSt
pto ~ 4 neoniuanS W ame lruo value Vi inc taNao.s
paIfsI.y sneieil; anu tae hsstsshsht SO coffecteu
w ueie TN ~ snIu s.ate po.ru OF AVIATION shali
" nnhi anu e1hciusi.e, s"tn cuITtcteu Iag OF as
sessment snan " certihtu Dy shlu ooaru 70 the co..
.eotul VI lne laAIhs uIsi,lct wncre such property Is
,hNap,t, aia snaii pe so,eeteu ~ tne sanhc niaIiner
nit U'ndI unes III saiu 1ahing uistriSt arr coiecteu.
=. anu " ~ enhetee, nat ~ enaI pe Iuwlul Ioi
VERY toieetor o. taxes 10 MAKE s1ch alnehumehts,
Io'5eo.'oms anu sieIIlons III the uescripuon Oh any
laIiu OF IeaI eStats assesseu as snul " hsclui 70 pet-
" aster.hh tno tocat,oh anu eNtent tneieOi andto
iuertiN ine same; and me taxes assessed npoh such
iahu anu rcaI estate sha1 DC ana remain q heh upon
~ sanIe acooru,ng " ny say correcteo uescilpti4n
81 ny SAINT pfosiucu Una. an suen corleelioh DC
nlauc ociurc lIe PUBIC hotce is given OF the saieo OIL
sugh anu Or real estate
!. hnu uc u cnac,eu, lnal IN chse where puouc
nntiec lr a sptclneu ,llhe is fequlreu ny law 70 De
giNen ueiole prooecuilgs are hau ir tne puDlc
ra'e OF ishus i0r unpaid taxes, no certihcate OF sale
or TAX tHle snaj DC set aside ana holden Tor nanght