Rock Island Argus. (Rock Island, Ill.) 1893-1920, 1898-03-03
elected at the regular county election

this year.
Meeting of Board Of Review,
The board of review shall meet on or
before the second Monday Of July OF
each year for the purpose Of revising
the assessment Of property. The board
may revise the entire assessment or any
part thereof of any taxpayer and cor.
rect the same as shall seem to them to
be just, but the assessment of no per-
son may be increased unless such per.
son or his agent shall have been mott.
fed In writing and been given an op.
portunity to be heard.
Duties Of the Board.
The board Of review shall assess all
property subject to assessment which
shall not have been assessed by the as.
SCISSORS and may make such alterations
in the description of real or personal
property as it shall deem necessary.
On complaint in writing Of any person
or corporation that his or its property
has been assessed too high, they shall
review the assessment and correct the
same. as shall appear to be just: Pro-
vided such complaint shall have been
made on or before the first Monday OF
August. The board, also, on its own
motion may increase, reduce or other
wise adjust the assessment of any an
dividual or corporation, having full!
power to do anything the assessors
might originally have done.
The board may increase or reduce the
entire assessment Of any or all kinds
Of property. IL, in its opinion. the as
sessment has not been made upon
the proper basis, CT equalize the
assessment of real or personal prop
erty by increasing or reducing the
amount thereof in any township
or any portion Of the county. as may
in its opinion be just, but the assess.
ment OF any class of property or any
portion of the county shall not be in
creased until the board shall have noti-
fec not less than ten Of the owners OF
property in such portion of the county
and given them, or any other citizens
OF said territory, an opportunity to be
heard. The board shall hear any per-
son In opposition to a proposed reduc.
ton In the assessment of any person,
corporation or territory.
Shall Hear Application.
The board shall hear and determine
the application of any person who is
assessed on property claimed to be ex-
empt from taxation. In such cases the
decision Of the board shall not be final
unless approved by the auditor of pub
lie accounts. to whom a full statement
or the facts In the case must be trans.
mitted by the clerk of the board. II
the auditors decision is adverse to that
OF the beard. he will apply to the su-
preme court for an order to set aside
the boards decision. The court will
hear and determine the matter as the
right of the case may be. On the other
hand. when the board shall decide that
property in question is not exempt, tina
aggrieved may pray an appeal and a
statement of the case win be transmit
ted TO the auditor of public accounts,
who shall present the case to the SUI
preme court in like manner. In either
case, the collection of the tax shall not
be delayed. hut in case the property is
decided exempt. the tax shall be abated
and refunded.
Any assessor, deputy assessor member
OF the BOARD OF review or board of equal
ization, or any person whose duty II is
to assess property or equalize any such
assessment, who shall consent to or
connive at any evasion of the provisions
of this act whereby any property
required to be assessed shall be
unlawfully exempt, in whole or in
part. or the valuation thereof be
set down at more or less than Is re-
quired by law. shall. upon conviction,
be fined for each offense not less than
500 nor more than $1,000, or imprisoned
in the county Jail not exceeding one
year. or both, at the discretion of the
court. He shall also be liable on his
bond to the party injured for all dam
age sustained by such party as above
provided and shall be removed from
office by the Judge of the court before
whom he is tried.
Legal Indebtedness.
In counties containing 1851 900 inhabi-
tants or more the amount to which any
county, city. township, school district,
or othen municipal corporation shall be
allowed to become indebted shall. not
exceed pa per cent. on the assessed
value of the taxable property therein.
In any municipality or taxing district
In such counties in which the aggregate
OF the levies or ;hn taxes certified to the
county clerk exceeds per cent. a re-
duction shall be made by the county
CLERK so as to reduce the aggregate to 5
per cent. in the manner following:
The rate of county taxes throughout
the county shall be fixed by reducing
the aggregate rate of taxation in the
or taxing district to per
cent. BY pro rata reduction of all the
levies certified therein. exclusive of the
state taxes. The rate of each Of the 9TH
er kind of taxes shall be fixed in the
same manner. taking the highest rate
OF taxation in any part Of the munich
pality or other taxing district. or part
thereof. as the basis of ascertaining the
rate OF taxation To be levied by such
or taxing district, and
the rate of taxation within the
limits thereof uniform, and reducing the
aggregate rate of taxation in each dis
trict In which ii exceeds 5 per cent. to
. per cent. In ascertaining the aggre-
gate rate OF taxation and reducing the
same under the foregoing provision,
taxes certified or levied for school build.
ing purposes shall not be included or
taken into account in any manner or
for any purpose. The limitations here
In contained shalt apply only to assess
ments Of property made under the pro-
visions Of this act
State Board Of Equalization.