Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1898-05-19
BY JAMES, sHELoR. SMITH 8 srEoK

'>'PSoei'o = e"A NLSGIAClS3 cuVoiluSo
upon tho returns and lists furnished
them, and they shall have the right,
in performing their duties hereunder,
to increase, but not to lower, the
valuation of any property, real or
personal, as fixed by the County
Auditor, or as returned by any per-
| son; and it shall not be deemed ma
terial whether tho return so increased
was Intentionally or unintentionally
false, OF whether the property whose
value is so raised was Intentionally
or unintentionally returned at less
than it's fair cash value by the County
Auditor and upon the lists made out
by them the valuation fixed 10y them !;
said returns and lists, with said valu-
;.tions, to be by them laid before the
County Auditor on or before tho third
Tuesday in March in each year. n n
Provided, however, That real cs-
, tate shall be valued and assessed by
the law required to be returned, cx-
ccpt 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 as
sessca for taxation. Whenever the
valuation and assessment Of any pro-
pcrty is fixed by said Boards at q
sum greater than tho amount returned
by the owner or his agent, or when
ever any property is valued and as
sessed for taxation which has not
been previously returned or assessed,
IL snail be the duty of the County
Auditor, on or before the fourth
Monday in March of the year in
which the valuation and assessment
is made, to give to tho owner or
agent of such property written notice
thereof, which notice may be served
upon such owner or his agent person.
ally, 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 as
the County Board of Equalization,
which appeal shall be heard by said
County Board. n
SEC. $. The County Boards of
Commissioners, while acting as the
County Board of Equalization, shall
meet on the fourth Tuesday in March
in each year, and at such other times
as the chairman or majority Of the
board shall direct, at the Office Of the
County Auditor, who shall act as
their clerk
The County Auditor shall there
upon lay before them the returns of
property listed by him and by the
Board of Township Commissioners
and special boards of assessors. Each
member, having taken an oath, be-
fore some officer duly qualified to
administer the same, fairly and i'm
partially to cqualizc the value Of the
real and personal property of their
county, according to the provisions
of law, the board shall Immediately
proceed to cqualize the valuations
fixed by the Board of Township
Commissioners and special board of
assessors, so that each piece Of pro-
pcrty shall be entered on the tax list
at its true value. They shall hear
all grievances and appeals from the
valuations and assessments fixed by
the Township Boards of Commits
si"ncrs and Special Boards of Asses
sors, and act upon the same. For
the pnrposc of performing their du-
tics said board shall also observe the
following rules:
First. They shall raise the valua-
ton of such tracts and lots of real
property, or articles of personal pro-
pcrty, as in their opinion have been
returned or assessed below their true
value, to such price or sum as they
may believe to be the true value
thereof, aud due notice shall be given
TO the owner or agent Of such pro-
pcrty.
Second. They shall reduce the
valuations Of such tracts and lots of
real property and articles of personal
property as in their opinion have
been returned or assessed above their
true value, as compared with the
average valuation of the property of
such county, having due regard to
the relative situation, quality of soil,
improvement and natural and artif-
cial advantages possessed by each
tract or Let of rn&! property.
Third. They shall not reduce the
uOOrp0oto valur of rnol ou6 norson q |