The county record. [volume] (Kingstree, S.C.) 1885-1975, 1901-02-28


ty-seven OF the section. to wilt, but
they shall not reduce the agggregate
value Of real aud personal property
beow the aggregate value thereof az
returned to the counEy auditor, so that
said section when so amended snaU
read as follows: Section 4. The town.
ship board Of commissioners and spe-
cial board OF assessors shall meet an
nually on the first Tuesday In March,
or as soon thereafter as pracacaoty'
at some convenient place or places fof
the purpose of performing the duties
deyolyed upon them. 1t shall be their
duty to carefully consider the rstuTns
and lists laid before them by the co'1n-
ty auditor and, il necessary, to COM
pare the same with the tax return ana
tax duplicate of the previous pear or
years. They shall diligently sack for
and discover all property, both real
and personal, in their ra7Teotiye tax
districts not previously returned by
the owner or agents thereof or not
listed for taxation by the county audi
tor. and thereupon 1t shall be their
duty ITO list the same for taxation In
name Of the owner or person to whom
II Is taxable. 1t shall thereupon be
their further duty to fairly and impair
TALLY assess the value of all property,
both real and personal, in their re-
e,2d,tive tax districts, entering upon
their returns and lists furnished. them.
And they shall have the right IN per-
forming their duties fhereunto to m
crease or to lower the valuation OF any
property, real or personal, as fixed oy
the county auditor, or as returned Dy
any person; and II shall not be deem-
ed material whether the returns so IN
creased was Intentionally or urdnSen-
tponaly false, or wneUher the prooelJ
whose value Is 50 raised was inten-
tionally returned at less than 5b falr
cash value by the county andtoor, anu
upon the LISTS made out by them, ths
valuation fixed by them;" but Hhey
shall not reduce the aggregate Value
OF real and personal property below
the aggregate value thereof as RETURN
ed to the county audi or" said returns
and lists, with said valuation, to be bI
them laid before the county aud1or
on or before the third Tuesday or
March Of each year, except that for
the township OF Florence, in the co1hn-
IS of Florence for tie re'r 1907. the
same to be laid before the county au.
ditor On or be-ore C.le 3Ist OF ni@rcn;
provided. however, thai real estate
shall be valued and assessed by SAID
boards only In those years when real
estate is by law required to be return
ed, except that said boards may in
any year value and assess any real
estate and improvements thereon
which they may ascertain or discover
had net previously besn returned or,
assessed for taxation. Whenever tne
valuation and assessment OF any pro-
perty is fixed by said boards at sum
greater by one hundred dollars or
more than the amount returned by tns
owner or his agents or whenever any
prcpsrty is valued and assessed Tor
taxation which has not been previous
ly returned or assessed, it shah De
the duty OF the county auditor on or
before the fourth Monday in March OF
the year in which the valuation ana
assessment is made to give to the oW~
ner or agent of such property written
notice thereof, which notice may Dc
served upon such owner or MS asen.
personally, or by mailing the same %
sri n person or his agent at his lass
known place OF residence, and suon
owner or his agent, if he oo1eccs 70
such valuation and assessment, snal
have the right to appeal to the county
hoard OF commissioners, sitting on the
cornty board OF equalization, which
aroaal shall be heard by snid county
hoard The account Of the county au.
ditor for the necessary syaioney and
hostage. to enable him to give the no.
tice herein required, shall be valla
claim AGAINST the county ard shall Do
naid as cther county claims are palo-
Nothing in this Ad: ccr'gained shall oe
construed as interfering with the duty
of the county adding so percent to tne
value Of personal property as penal
ty. as provided in sel.ion 279-2So anu
2s7 OF tihe Revised Statutes OF 1885,
nor With the duties OF the cor1isy au-
ditor as prescribed in Section 2so or
the Revised Statrtes CT 1893.
Section 8. That all Acts and paris
~ Ads inconsistent with this Act be-
and the same are hereby, repnled.
Approved February 81, A D. lSoL