The silver blade. (Rathdrum, Idaho) 1895-1903, 1899-03-18

New Law Regarding the Assessment
Of Property.

ministrattOn plan to raise the assess
ed valuation Vt the state. The bill
has not received executive approval,
but In view OF its inception there is
little doubt that it will,
The bill was introduced by the
ways and means committee and Is
known as house bill No. 348. 1t re-
qulres that the county commissioners
shall meet as board Of equalization
on the second Monday Ia July. 1t Is
made the duty of the board to enforce |
an assessment OF all property at a
s'fair cash value" The board Is en-
powered to compel the assessor to
make new assessments In all cases
where the assessment IL considered in-
complete or inaccurate. All persons
whose assessments have been changed
must be notified to appear on the
fourth Monday In July, or AS soon
thereafter as practicable, to present
reasons, II any they have, why the
changes should not stand.
II 1T is discovered that any proper
ty has escaped taxation, the commits
siOners can deduct the amount Of
taxes that should have been paid from
the salary OF the assessor, who, how
ever, may reimburse himself by en-
forcing a lien against the property.
The measure, which carries an emer-
gency clause, makes the following
penalty provisions:
"Section Aft any assessor shall
wilfully or knowingly list or assess or
shall suffer to be listed or assessed or
returned upon the assessment roll OF
his county any property, real or per-
sonal, at an amount or value less than
its fair cash valuation, he shall be
and he is hereby declared to be guilty
of nisdemeanOr, and upon cOnvic-
ton thereof shall he fined In any sum
not less than 500 or more than $500
for each Offense. One-half of any
such fine collected shall be paid to
the person informing against and
1 prosecuting such violation OF the law
and the other one half shall be paid
into the county treasury for the use
of the general school fund Of the
county where such conviction is had.
"Section Sit is hereby made the
duty Of the prosecuting attorney OF
each county, upon information OF any
taxpayer in his county, corroborated
by one reputable witness, to prosecute
all violations of the preceding section
and ii he shall fail OF refuse to prose.
cute such violation Of the law upon
such information, he is hereby de.
clared to be guilty Of a misdemeanOr,
and upon conviction thereof shall be
6ned In any sun not less than 500
nor more than $500. Seventydve
per cent Of any fine collected shall be
paid to the person or persons who in.
forms against or carries on such prose.
cuti0n, and Is per cent thereof sha 4
be paid to the county treasurer fol
the use OF the general school fund ol
the county where such conviction II
had. The attorney who may be EN-
ployed In the conduct OF such prose
cution, is hereby vested with all thu
powers Of the prosecuting attorne!
for the county for the purpose Of suci
. prosecution"
House bill $40 requires the board 0
commissioners to fix the tax levy Of
the second Monday In September
The levy for county purposes, includ
ing the amount for the state, shall
not exceed II per cent Of the valu
OF the property assessed. The meas
ure also makes provision for the re
demption of outstanding warrants
when they equal percent or more 0
the value of the taxpble property
special tax of 10 mills on the dOlla
must be levied; when per cent an
y less than 5,;l special tax of mills
when 3 per cent and less than 4,
mills; when per cent and less tina
D. 3, 4 mills: when per cent and les
than 2, mills; when ! per cent, sui
flcient to cancel all.
Another bill which passed bot
houses is house bill 1854, which fixe
the ad valorem tax to be paid tn
"a state by the various counties for tn
years 1890 and 1900 at SPAS, 900.
also limits the amount of tax to
levied for county expenditure, includ
= ing the amount to be paid to the stat
at 81. so on the 500 of assessed val,
alton, and In addition, II necessar.
Is cents ON the hundred for bridt
purposes. The special levies autho
- i,ad hv tho efutntoc ara. alsf, ,uClndoI