Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-23


assessor, II he is a resident of the county,
or ON his agent, or attorney If the tax
payer does not reside in the county, or
II he does not reside in the county and
has no agent or attorney therein, then
notice shall be given by registered mail.
by the assessor. In hearing such objec-
tions the court shall receive only evil
dence touching the fair market, or real
value of the property, and shall take
into consideration its character whether
improved or not, its surroundings and IL
1t is productive the amount of its average
annual yield and must render its decision
at 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 five days to the next term of
the circuit court, where the cause shall
be tried de novo, but a bond in double
the amount of the tax and probable cost
shall be required of the tax payer cOndi-
toned to prosecute such appeal to effect,
and pay such judgment as the court may
render. If on trial of the appeal, 1t
should appear that the appeal was taken
for delay judgment must be rendered
against the appellant and his sureties
for the amount of the tax and costs and
ten per cent. thereof If no appeal is
taken, the tax assessor shall correct the as
sessment lists according to the judgment
of the court. The lien of the state on
all of the property of the tax payer shall
rot be discharged by any appeal but
the same shall continue till the tax and
costs and damages, If any,-are paid in
full. The court of the county commits
sioners shall have power to correct any
error or omission discovered after the
July term. All appeals taken under this
section shall be preferred cases. and
must stand for trial of the term next .
after the appeal. And If the tax payer is
the appellant and the appeal is continued
for the term. the court must order the
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which the owner assessed the property
the current year. and such order of the
court entered Of record, shall be suffi-
cient authority to the tax collector to
collect that amount of the taxes claimed
But no change shall be made in the
values of any preceding year when the
taxes have been collected on such prop
.erty.
Sec. 16. Be it further enacted, That the
tax assessor shall attend the terms of
such court held in June or 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. That
every assessment of escaped taxes
against any person or property made
by the assessor shall be by him reported
IN writing to the court Of county COM
mssloners, who, upon ten days written
notice to the person against whom the
assessment is made, If known. is in the
county, or has an agent therein, who is
known to the assessor or to the court
to be served on him; or his agent by the
assessor or his deputy, shall at any
regular, adjourned or special term pro-
coed to allow, modify or reject the as
sessment as the justices Of the case
upon the evidence adduced, may require
If the person against whom the assess
merit is made is a nonresident of the
county or has no known agent therein,
ten days notice shall be given by regis
tered mail addressed to him at his resi-
dence, If the same be known. If the as
sessment is allowed as made or Is modi- !
fied and allowed, 1t shall be entered In
the book of assessments, collected and <
paid over as other assessments for the
year in which 1t was made; but the rate
of taxation thereon both for state and
county purposes, shall be governed by the
rate for the year or years, the subject
OF the assessment, escaped taxation.
Sec. Is. Be 1t further enacted, That the
intent and purpose of the foregoing sec
tons Is to have all property and subjects
of taxation fairly assessed, at the value
which would be realized therefrom by
cash sale. but not a forced sale thereof
in such manner as such property and
subjects are usually sold, and for this
purpose the power and authority hereby
conferred upon such court of county
commissioners shall be literally con-
strued. but said court is expressly pro-
hibited from reducing the valuation of
any property below the fair cash mar
ket value OF the property or what the
property would sell for cash.
Sec. 49, Be 1t further enacted, That 1t
shall be the duty of the court of county
commissioners, If any errors are correct
ed, or any attachments, or deductions I'M
assessments are made at any time after
the collectors book has been, by the
judge of probate turned over to the tax
collector, forthwith to notify such tax
collector of the same.
Sec. 20. Be 1t further enacted, That the
court of county commissioners shall have
power to compel. at any time, the pro-
duction before 1t, of all such books and
papers, as by law are required to be
kept by the assessor and tax collector,
relating to the revenue of the state or
county.
/ Sec. 81. Be 1t further enacted, That it
shall be the duty of the court of county
commissioners at the term commencing
ON the first Monday in June, to levy the
amount of tax required for the expenses
of the county for the current year, not
to exceed one half of one per cent on the
value of the taxable property and the
amount of other subjects of taxation in
the county, as assessed for revenue to the
state, as shown by the book of assess
ments, after it has been corrected.
Sec. 20. Be 1t further enacted, That
when the court of county commissioners
or other court Of like Jurisdiction has
completed its examinati tons of assess
ments and after the county taxes have
been levied and the assessor has cor
rected his book of assessment, in accond-
ance with the decisions Of such court. and
after the assessor has extended opposite
the name of each tax payer the amount
OF state and county taxes, and other
tax, If any, with which such tax payer
is chargeable. and has footed at the bot
tom of each page, the aggregate amount
of each of such taxes, carried his foot
ings from page to page and shown in con-
clusion the aggregate of each of such
taxes, the presiding officer of such court
shall certify on the book of assessments
that the same has been examined, cor
rected and allowed by such court: and
that the amount of state taxes is s..
and the amount of county taxes is
s., the amount of special taxes is
s. and the total amount of poll tax
Is s., specifying the total amount of
each of such taxes. and such certificate
shall be the warrant of the tax collector
of the county, to proceed to collect such
taxes in the manner directed by law:
IL the poll tax or any part thereof has
been assessed in a separate book from
the property tax. the presiding officer
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