Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1899-04-13
sI.oo A YEAR.
The Reassessment Law.

Section l. The County Court in
each county in which there are two
assessment districts, shall recommend
five capable and discreet men, and in
each county in which there is but one
assessment district, three capable and
discreet men, out of which number
the Beard of Public Works shall APP
point one commissioner for each as
sessment district in the several coun-
1 ties of this State, who shall be resi-
dent freeholder of such district and
who shall not be land broker or spec.
ulator in lands, whose duty it shall be
to reassess the value of all real estate
therein.
Section > requires that each COM
missioner within so days after his ap-
pointment shall execute S., 900 bond
to be approved by the County Count
or its Clerk and shall take the oath
prescribed.
Section provides that the Auditor
-hall furnish each commissioner with
3 books similar to the assessors laud
books AMI give him necessary instruc-
tIons
Section 1 provides that as soon after
April l, 1899, as practicable after re-
ceivlug the books and instructions
each commissioner shall proceed to eX.
anime in person all tho tracts of land
and town lots, and improvements and
buildings thereon, within his district,
aud ascertain and assess the fAir cash
value thereof and the minerals, min
eral waters, oils and gases underlying
the surface shall be considered in as
cartun.ug the value of such land In
case such underlying interests or tim
orr up'u the surface are owned by
Other, nan The owner Of the lIul. then
,hry shall be assessed separately TO the
persons companies or corporations 10
whom they belong. The commissioner
shall have the power to examine the
owner or his agents and other wit
u,sses, under oath. to ascertain the
value Of said property. Town prop
erty shall be assessed by lots and by
the acre or the tract.
Section 5 provides that the commits
siouer shall, when practicable, have
owner verify the entry made on the
hand books Of 1898 a. to the location,
tlrIe quality, &c, a. 'Tell as the value
OF building and any additions thereto.
Any person refusing to answer such
questions shall be guilty Of misde-
meanor and fined not less than $40 nor
more than 800
Section 6 provides that as soon as
the assessment is completed the com.
missioner shall take 3 copies in the
books furnished by the Auditor and
subscribe to the required oath. Two
Of said books shall be filed with the
County Court Clerk on or before Jan.
|, 1900, and shall be used by the
Clerk in making up the land books.
| The other book shall be sent 10 the
Auditor by April |, 1900. In coun-
ties in which there are two assessment
districts, the County Court shall eI-
anime said books and correct any in
equahties that may appear.
Section 7 provides that any person
feeling himself aggrieved by said as
sessmsnt may apply within one year
to the County Court for redress, first
giving reasonable notice to the prose-
cutting attorney and the said Court
shall act a.it may deem just. The
right Of appeal shall lie TO the Circuit
Court aud may be taken by either the
applicant or the State.
Section 8 provides that each COM
missioner shall receive three dollars
out Of the State treasury for each day
actually employed. but hi. total COM
p.nsation shall not exceed $500. For
failure to perform hrs duties or for an
unfair a.sessment made through fear,
favor or malice, or for accepting
brlbe, he shall be fined not lsss than
500 nor more than $500.
Section 9 provides that the commis-
soner shall forfeit all compensation If
be fail to comply with bis act within
the time required. unless be can show
TO the Auditor on oath satisfactory
reasons
Section 10 provides that State
board Of rqus ization, to consist OF one
free-bolder from each Of th. four Con-
gres-ional districts and one from the
State at large, DOT more than three Of
whom shall be Of the same political
party, each to receive "a per day,
shall be appointed by th, Board Of
Public Works. Said equalization
board shall correct and equalizs The