The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-12-18

81
And II shall he the duty OF the assessor TO
Keep correct and faithful record of each
tract, lot OF parcel OF land upon said record.
And II shall also be the duty OF the commits.
sloners court, when the taa assessor presents
his rolls for approval. 10 certify TO the comp
troiler that such records have been kept as
required In the two preceding articles, The
whole OF said block or subdivision shall be a
debit against the assessor
Art. 6l15 t5li2l Each assessor IN this
State, when he shall have made the assess
ment of his county for each year, shall on
the first day of June OF each year or as soon
thereafter MS practicable. carry from each
person s assessment tho number Of acres aud
iie value on each survey of lands, lots OF
blocks TO tint particular survey lot or block
found on the abstract books provided for in
articles allS, Ella and tl22. All parts Of each
survey OF block placed on said abstract books
shall he a credit to The assessor on that par
ucular survey said assessor shall deduct the
tot1l number OF acres of the whole alrvey
or block as lis shown by said abstract aud II
any part is left unrendered. then he shalt
assess the same Ia the owner or owners
thereoi II known, ana N unknown, then to
unknown owners md the value thereon
shall be affixed ny him. sanctioned hy tue
board OF equalization. The owner or owners
Of any survey or grant OF land may show by
a survey, TO be made by the county surveyor
OF the county, that IN" survey and grant in
which they arc interested does no, contain the
fuil complement of acres, showing how many
acres are in fact embraced within the calls
OF the particular survey or grant.
Art ails lbll3l The assessors abstracts
shall he kept In his office at tho county seat
OF MS county, as records OF his office, and
shall he ut MI times subject to the inspec-
ton Of the public The index hook shall show
the original grantee. the number OF acres
the abstract number the volume and page
IN which each survey Is placed
Art SllI t5ilD Should there be any sur
Nsy OF lands, lots or blocks not on the alb
stract book or books which are by law sub
iect TO taxation, the assessor shall enter
such lands. lots or blocks ON the assessment
list as though the same appeared on said alb
stract books
Art. 5lis. C5fl5l Each assessor shall pro
cure from the board of equalization OF his
county certificate that all the surveys and
parts OF surveys IN his county, and lots and
blocks OF the cities and towns OF his coun-
~, are rendered for taxation, which certia-
cato shall be forwarded TO the comptroller
or this State before he shall issue To said
Assessor u draft on tho tax collector OF hts
county. The same rule shall apply to the
commissioners court before they Issue drafts
ON the county treasurer for his pay for as
sessing county taxes.
Art. bil9. t5ll6l The board Of equnlza-
ton or the county commlss oner6 court shall
II toe assessor falls 20 perform the duties
required by this chapter within reasonable
time. employ some other competent person to
nave the requirements OF this law carried out
and the compensation therefor shall he de-
Quoted from the assessors pay for that Year
Art, 5l2o t5ilO The comptroller OF this
State shall he required to have this law exc
cuted IN the unorganized counties OF this
state. where lands are located
ART 5l2i. (bllSl Tho manner and form for
provided in article 6076.
Art. oi22 Glib II the assessor should
discover any real property in his county sub
him, he shall list and assess such property
in the manner following, towit;
T. The name of the owner; II unknown, say
unknown"
2. Abstract number and number of certiG-
cate.
3. Name OF original grantee.
4. Number of acres.
3. The true and fun value thereof.
s. The number of lot or lots.
Z. The number OF the block
y. The true and full value thereof.
8. The nalno OF the city or town, and give
such other description OF the lot or lots or
parcels q land ms may be necessary to bet,
ter describe the same Such assessment shall
be as valid as II rendered by tho owner there
OF.
Art. 5i2s t5i2O) The commissioners court
OF the several counties OF this State shali
convene and sit as n board of equalization
on the second Monday In June OF each year.
Or as soon theEeaftor as practicable huore
tho FIRST day OF July, TO receive all the assoss-
ment lists or books OF the assessor of licir
respective counties, FOR inspection, correction.
equalization and approval.
!, They shall cause the assessor to bring be-
fore them at such meeting all said assessment
lists books and mortgage record. for inspee-
tlon and see that every person has rendered
his property at its iruo and fun value. and
shall have power To send for persons. books
and papers, aud TO swear and quality persons,
and ascertain the value OF such property and
lower or raise the value on same.
?, They shall have power to correct errors
In assessments
3. They shall eqnnlizo improved lands Into
three classics the first class to embrace tLo
better quality Of lanes and improvements; the
eecond class TO embrace the second qualify of
lands and improvements: the third class TO
embrace lands OF but small or Inferior I'M
proyements. The unimproyed lands shall en-
brace frat second and third class and all
other property valued as nearly uniform as
q After they have inspected and equaiised
es near as possible. they shall approve and
lists or books and return them TO the as
SCISSOR, for making IN the general rolls, when
salo foard shall meet again and approve tho
samc II found corroct.
8. Whenever said board finds property I'M
deryalued. Il shall be their duty to raise the
assessment OF any persons property so Under
valued. and the county clerk shall be ordered
70 give such person written notice that they
desire tosraise the value of the same. They
shall cruise the county clerk to give ten days
previous notice OF their meeting by publica-
ton IN some newspaper. but II none he pub
ltahed IN the county, then by posting n writ
ten OF printed notice In each Justices precinct.
one 81 which must be nj tho court house door
9. The Assessor shall furnish to the board OF
euvaIlzattonp on the FIRST Monday In June OF
earh wear orsas soon thereafter as practicable.
who either refused TO swear or qualify or 10
take or Sign the oath or affirmation required
BY article SOTO, together with the assessment
other Information. and the board OF equalsa-
ton shall examine. equalizc aud correct tho
assessments so made by the assessor, and
when 20 fpyised. eaualized ana corrected the
same eliall 10 approved
4 Arfs Jl2l. (5i20al II the assessor shall dis
cover, IN his county any real property which
haq nqt been assessed or rendered for taxation
Tor ~ gear Fsince 1870 he shall list and as
- ~ tame for each and avery year for
which hea not been assessed IN the man
pef pp(ocrtbed In the preceding article, ana
inch iaaSsermepi shall be - valid and binding
~ thQiAxl u had been rendered BY the owner
ehereof but no such real property shnlI be
eeeee4fG ~ fths netossof uniess he has asaer-
(flhe4 ~ (be c0&incA Of the comptTolier N |
P9klie 6eeeasfs ~ fsct thai the records 81 |
~ al - ~ nat show that the property has |
81ep. e9r1srN1s Or sesessed Tor the year Ia
- y a1<essee ~ The commissioners