Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1892-02-25
ORDINANCE NO. SO.

of Aberdeen for the purpose OF taxa.
ton and for the levy and collection OF
city taxes for the City OF Aberdeen,
The CITY Council of the City OF Aberdeen
do ordain az follows:
SECTION |. 1t shall be the duty OF the
city assessor to prepare between the MS
Monday Of February and the first Mon
day of NAV in each year list of all the
real or personal property within the city
of Aberdeen taxable for state and county
purposes, with true valuation thereof,
and present the same to the city clerk
with his certificate OF its correctness,
which said ass ssment list shall conform
as near as practicable to the assessment
list required by law to be made by the
county assessor for stste and county pur-
poses. All real property may be assessed
in numerical order. oaid list shall de-
scribe the property assessed and shall
give the true valuation thereof, and Shall
contain all ether matters required to be
stated in such lists by county assessors.
SEC. 2. All OF the provisions q the
laws OF this state relating to the listing
and assessment OF property for taxation
by the county assessor for state and
county purposes shall be applicable to
the listing and assessment OF property
for taxation by the cfy assessor and such
city assessor shall have the same rights
and privileges and shall be invested with
the same duties with respect 10 making
up the assessment list as Is provided by
law in the case Of the county assessor not
inconsistent with the provisions OF this
ordinance OF the laws of this state govern
lug cities of the third class.
SEC. 3. Initial letter, abreviations and
figures may be used in the description
of real property in the assessment roll or
tax list, and it shall not be necessary for
the assessor to state the number of acres
included in any description of property
on such assessment list in plated por-
tions of the city.
SEC. 4. Personal property or real, as
referred TO in this ordinance, shall include
everything specified as personal or real
PROPERTY in the existing laws of the state
of Washington.
SEC. 5. On or before the first Monday
in May in each year the city assessor
shall deposit said list or assessment roll
with the city clerk, duly verified with his
oath to the effect that it contains the
names of all taxpayers within the
city of Aberdeen. and Il description OF all
real and personal property within said
city as far as he could, by diligent in
quiry ascertain, with the value thereof,
which value is true and just according to
his best judgment.
| Sec. =. Alter the return of said annual
assessment roll to the city clerk. it shall
be open to public inspection during
| business hours Of each day, until the re-
vision and equalization thereof is COM
Dletod nv the ci:V council
| SEC. z. The city clerk shall give
notice, Immediately after the return OF
the assessment roll to him by the city
assessor by publication in the newspaper
doing the city printing. that said assess
ment roll is open for inspection in his
Office and stating the time when the city
council shall sit as a board of equalization
for the revision thereof.
SEC. s. The city council shall meet at
their usual place OF holding meetings on
the second Tuesday Of May of each year,
at 1U O'Clock in the forenoon of said day,
and sit as board Of equalization. and
shall continue in session from day to day
until ali the returns Of the assessor have
been rectiiied The city council wfie
sitting as such board of equalization,
shall have power TO hear complaints and
10 correct, modify or strike out, any assess
ment made by the assessor. and may o.
| their own motion raise any assessment
upon giving reasonable notice to the
party whose assessment is to be raised
The city assessor shall when required
attend the meetings of the board O
equalization to give any Information
which may be desired. The corrected
list OF each tax, shall he the assessment
roll for said tax, for said year. 1t shall
be certiie by the city clerk, who shall
act as clerk Of the board OF equalization
as being the assessment roll for said tax
and shall be the assessment roll upoi
which such tax is to be levied in said year
The board OF equalization may adjourn
from day to day Tor a period Of two week
and no longer in order to complete sucl
revision or equalization, and they may ad,
to the list any property moi previousl,
assessed. Any member of said boar,
shall have power - administer oaths an,
affirmations in the matters before Sal,
board.
SEC. 8. After the board of equaliza
ton shall have completed their duties
the city clerk shall add up the column
of valuation and enter the total valuation
OF each description of property in I'll,
! list and the total value of all propert
: assessed and listed thereon. The cit
clerk shall on the first Tuesday in Jun
following, deliver it to the city counci
T provided that if the city council be nc
2 in session on that day, then the cler
shall deliver such assessment list to tn
city council at its first meeting there
7 alter.
SEC. 10. On the third Tuesday /,
! June in each year or at the next reguls
: meeting or an adjourned session there,
< the city council by an ordinance sha
+ levy upon all the property in the CITY
e taxable by law for state purposes, a tn
Q for the current and general expenses