The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1897-03-24
THE ASSESSMENT ACT.
TEXT OF AN IMPORTANT NEW TAXA
TON LAW.

TEXT OF AN IMPORTANT NEW TAXA
TON LAW.
In Immediate Effe c,-Wss Introduced by
Mr. p. Thomas. Jr., of Richland, and
May Add Millions to Taxable Property.
An act to provide for the return
and assessment of property for taxa
ton.
Be it enacted by the general assem-
bly, of the State of South Carolina:
SEC l. 1t shall be the duty of all
persons who are required by law TO
make returns of personal property to
make full returns of all real estate and
improvements thereon between the
first day of January and the 18th day
of February, 1898, and the same time
in every fourth year thereafter. Pro-
vided, That for that portion OF the
township of Florerce, in the county
of Florence, lying within the limits
of the city of Florence, like returns
shall also be made between the 1st day
of March aud the 18th day of March,
1897.
Sec. 2. It shall be the duty of the
county auditor and township boards
OF commissioners on or before the
first Tuesday of March in each year to
diligently seek for and discover all
property, both real and personal, in
his county, subject to taxation and
not previously returned or listed with
him; and it shall be his duty to list
the same with taxation, giving the
valuation thereof, with the name OF
the owner or person to whom 1t is
taxable.
Sec. 3. 1t shall be the duty of the
county auditor on or before the first
Tuesday of March in each year to lay
before the township boards of com.
missioners and the special boards OF
assessors the returns of all property,
both real and personal, made to him,
together with a list of all property,
both real and personal, which he can
discover has not been previously re-
turned or listed for taxation, as re-
quired by law, stating in the columns
of remarks upon each return and list
what he believes ought to be the val
uation of the property returned or
listed.
Sec. 4. The township boards of COM
missioners and special boards OF as
SCISSORS shall meet annually on the
first Tuesday in March, or as soon
thereafter as practicable, at some con-
venient place or places, for the purpose
of performing the duties 6evolved up
on them. 1t shall be their duty to
carefully consider the returns and
lists laid before them by the county
auditor, and if necessary to compare
the same with the tax returns and tax
duplicates for the previous year or
years. They shall diligently seek for
and discover all property, both real
and personal, in their respective tax
districts not previously returned by
the owner or agents thereof, or not
listed for taxation by the county audi
tor; and thereupon it shall be their
duty to list the same for taxation in
the name of the owner or person to
whom it is taxable. It shall thereupon
be their further duty to fairly and im-
partially assess the value of all prop
erty, both real and personal, in their
respective tax districts, entering upon
the returns and lists furnished them,
and they shall have the right in per.
forming their duties hereunder to in
crease but not to lower the valuation
of any property; real or personal, as
fixed by the county auditor or as re-
turned by any person; and it shall not
be deemed material whether the re-
turn so increased was intentionally or
unintentionally false, or whether the
property whose value is so raised was
Intentionally or unintentionally re-.
turned at less than its fair cash value
by the county auditor and upon the
lists made out by them, the valuations
fixed by them; said returns and lists,
with said valuations, to be by them
laid before the county auditor on or
before the third Tuesday in March in
each year, except that for the town.
ship of Florence, in the county of
Florence, for the year 1897, the same
to be laid before the county auditor
on or before the 31st of March. Pro.
vided, however, that real estate shall
be valued and assessed by said boards
only in those years when real estate
is by the law required to be returned,
except that said boards may, in any
year, value and assess any real estate
and Improvements thereon which they
may ascertain or discover have not
previously been returned or assessed
for taxation. Whenever the valuation
and assessment of any property is fix
ed by said boards at a sum greater
than the amount returned by the
owner or his agent, or whenever any
property is valued and assessed for
taxation which has not been previous,
ly returned or assessed it shall be the
duty of the county auditor on or be-
fore the fourth Monday in March of
the year In which the valuation and
assessment is made to give to the own
er or agent of such property written
notice thereof, which notice may be
served upon such owner or his agent
personally, or by mailing the same to
such person or his agent at his last
known place Of residence; and such
owner or his agent, if he objects to
such valuation and assessment, shall
have the right of appeal to the county
board of commissioners, sitting on the
county board of eouslizatiOn. which