Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-10

! residence of the tax payer, was the cause
thereof, and all assessment lists accepted
BY the court must be alphabetically ar
ranged under its direction, ana De cart
1uliv preserved for reference fof nVe
yeas when they may be destroyed. The
court must also order notice TO be given
Tor uIteen days by advertisement IN some
newspaper IN the county, or there De
none by posting the same al the cour I
house door ana TWO other public places
in the county, that the book OF assess
qaents has been prepared and IS ready LOT
inspection. and that the court VIII SIT
on rae second Monday in july thereafter,
to examine the assessors returns ana 10
correct any errors therein; and II shaIl
be The duty of the judge of probate 10
see that such notice is given.
Sec. 10. Be it further enacted, That salu
court snail sit on the second Monday III
June for the purpose of hearing opJec-
dions to the assessments as provided IN
the preceding section, and shall, II the
notice therein provided has been given,
deteimin the same, on the evidence
which may be offered. Whenever obJec-
tioa is made the court must cause the,
case to be led on docket in the name
of The State of Alabama, as plaintiff, and
the tax payer as defendant, with note
OF the objection set opposite the STATE
ment of the case. The assessor shan at
tend all trials of objections to assess
introduce all documentary evidence,
which may be necessary to a fu4 under
standing of the question. II the tax pay
er appears in person or BY attorney, or
has had five days notice the court shai
raise or reduce the valuation or any
property or subjects of taXation,s and fix
it at the sum which the evidence shows
to be the fair market or real value there
of and shall add such items OF taxation
and fix the value thereof, as may nave
-. necessary
court may postpone the hearing TO fu-
ture day and may cause notice to tpe
defendant to be served on him by the
assessor, if he is a resident of the county,
or his agent, or attorney, II the tax PaySr
does not reside in the county, or II ne
does not reside in the county, ana has no
agent or attorney therein, then notice
agent or attorney therein, then notice may
be given by registered mail by the assess
or In hearing such objections the court
shall receive only evidence touching the
fair market or real value of the property,
and shall take into consideration ITS
character. whether improved or not, its
surroundings and if 1t is productive the
amount of its average annual yield, ana
must render it's decision al once, unless
the tax payer consents to longer time,
and the decision must be entered on the
docket and signed by the presiding officer
of the court. From the Judgment OF the
court either party may appeal in three
davs TO the next term of the circuit court,
where the cause shall be tried anew NO
security must be required OF the state
before taking an appeal but bona in
double the amount Of the tax and prop9-
BILE cost shall be required of the tax payer
conditioned to prosecute such appear 10
effect and pay such judgment as the
court may render. If ON trial OF the APP
peal it should appear that the appear
was taken for delay, judgment must pc
rendered against the appellant and his
s1reties for the amount of the tax and
costs and so per cent. thereof. If no ap-
peal is taken. the tax assessor snail cor
rect the assessment lists according TO
theA judgments of the court. The lien OF
The state on all of the property of the
tax payer shall not be discharged by any
apnes!. but the same shall continue till
the tax and costs and damages, II any,
are paid in full. The court of county
commissioners shall have power to cor
rect any error or omission discovered at
ter the June term All appeals taken un-
der this section shall be preferred cases.
and must stand for trial on the first day
of the term next after the appeal.
Sec 16. Be it further enacted, That the
fax assessor shall attend the terms of
such court held in June and July, or any
adjourned or special term thereof, while
the court is engaged in examining, hear
ing and correcting assessments.
Sec IL Be it further enacted, Iihat ev'
cry assessment of escaped taxes agains
any person or property made by the as
SCISSOR shall be by him reported in writ
ing 10 the court of county commissioners
who, upon ten days written notice tc
the person against whom the assessment
is made If known, is in the county, OIL
has an agent therein, who is known 70
the assessor, or to the court, to be served
on him or his agent by the assessor, or
his deputy, shall, al any regular, adj
journed or special term proceed to allow
modify or reject the assessment as the
justice OF the case upon the evidence adj
duced. may require. If the assessment
is allowed as made, or is modified and
allowed it shall be entered in the book
of assessments collected and paid over as
other assessments for the year in which
it was made; but the rate of taxation
thereon. both for state and county pur
poses. shall be governed by the rate
for the year or years; the subject of the
assessment. escaped taxation.
Sec. 10. Be it further enacted, That the
intent and purpose of the foregoing sec
tions is TO have all the property anC
subjects Of taxation fairly assessed, a
the value which would be realized there
from by cash sale, but not forced salt
thereof in such manner as such property
and subjects are usually sold. and fol
this purpose the power and authority
hereby conferred upon such court o.
county commissioners shall be literally
construed, but said court is expressly
prohibited from reducing the valuation
of property below the fair cash, mar<e
value of the property, or what the prop.
erty would sell for.
Sec 10. Be 1t further enacted, That il
l,NlbIfb. On the first christ