The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
be governed by the following rules, except

as otherwise provided in this act:
First.-Valuation of Real Properly,
When to Be Raised.-It shall raise the
valuation of each tract or lot Of real prop
erty which, in its opinion, is returned be-
low it's true and full value to such price
or sum as it is believed to be the true and
full value thereof.
Second.-Same-When to Be Reduced
1t shall reduce the valuation of each tract
or lot which, in it's opinion, is returned
above Its true and full value to such price
or sum as it believes to be the true and
full value thereof.
Third.-Valuation of Personal Property,
When to Be Raised.-It shall raise the 3
valuation of any item oftpersonal property
of any individual which in its opinion is
returned below its true and full value to
such price or sum as it believes to be the
true and full value thereof; and it shall
reduce the valuation Of each item Of per-
sonal property of each individual which
in Its opinion is returned above its real
and true value to such price or sum as 1t
believes to be the full and true value
thereof.
Fourth.-To Hear Complaints.-It shall
have power to hear complaints Of any
owner or person and to correct any list OF
valuation as it may deem proper.
F,ifth.-Duty Of Board as to Equaliza-
tion.-It shall have the power to equalize
the valuation made by the assessors.
either by adding to or deducting from the
valuation of any class or classes of prop
erty such percentage as may be necessary
in order to make just and equitable
equalization between the respective town
ships and districts of the county and Sc
cure the( assessment of property at the
true and full value thereof.
Sixth-Notice.-In all cases where it
shall deem 1t necessary to add omitted
property or to increase the valuation OF
property, as returned by the assessor, ex-
cept where the valuation of class is
| raised for the purpose of equalization.
the county auditor shall, when directed
by the board, mail or cause to be mailed
written notice to the person to be af-
fected thereby, at his last known post
office address, stating In substance that
1T Is proposed to revise or correct his
| list; but such notice need not specify the
particulars in which it is proposed to re-
wise or correct the same The board may,
when it deems it advisable, cause such
notices to be given by a personal service
thereof, and when SO given the same may
| be served by any person whom the county
auditor shall designate and the service
thereof shall be made at least three days
| before the date fixed for the hearing Of
the matter referred to in said notice.
Seventh.-Re-a sSeSSment.-f the board
! shall find that the assessment in one or
more townships or other assessment dis
| tricts is too grossly high or low, or is gen.
orally so grossly unequal as to make it
| /
| may set aside the assessment in such
| townships other assessment districts
| of the county and order a re-assessment
| to be made, either by the proper assessor
| OF assessors or by the county supervisor
! of assessment; as it shall determine.
| ghth.-County Board to Order Re-
| t-When.-Whenever it shall
be made to appear to the county board Of
| review from the report of the county SUI
'pervisor of assessment, or otherwise, that
| the assessment of any township or as
sessment district or of any class or
classes of property in any assessment dis
| trict is not in substantial compliance with
law, the said board shall by resolution
direct the proper assessor or assessors
| or the county supervisor of assessment to
| reassess the property belonging to such
| class or classes and make return thereof
not later than Sept. 10 to said board at an
| adjourned session thereof, To be fixed in
said resolution. The said board shall at
such adjourned session, upon receipt Of
such return, review, determine and equal
lie the property so reassessed to the end
that the same shall be assessed at the
full and fair value in money When the
action of said board in respect to such
return shall be concluded, it shall be the
! duty of the county auditor, after making
the necessary changes in the reassess-
ment lists in accordance with the deter
mination Of the said board, to make
duplicate abstracts of such property, one
copy whereof he shall file in his Office,
! and the other thereof he shall Immediate
ly forward to the state auditor.
Ninth Recommendation - Correction
| Of Errors.-It shall consider and act upon
all recommendations made by the county
supervisor Of assessment, and shall also,
either upon its own motion, or upon cause
shown by any taxpayer, add to the as
sessment lists the name of any person, or
the description Of any omitted property,
| real or personal, subject to taxation. 1t
shall correct all errors whether as to
names of persons or the description or
valuation Of property, and do or cause
to be done whatever may be necessary to
secure an assessment Of the property OF
the county subject to taxation In COM
plianCe with law. Whenever the yalua-
ton of prorertv as made by any assessor
is either raised CT lowered by the board,
the valuation as fixed by it shall be made
to appear in a separate column; other
wise, the assessment of any assessor shall
be deemed approved and adopted by act
of the board, except as otherwise eX-
pressly indicated by its resolution.
Sec. 111.-Auditor to Publish Record
Length of Session-The county auditor
shall keep an accurate record of the pro-
cedings of the county board Of review, aid
Il such record shall be published and COM
pensation therefor allowed and paid in
publication of the proceedings of the
obar dof county commissioners, apd a
copy of such published proceedings shall
81 be transmitted to the auditor of state
with the abstract of assessment herein
after required. The county board of re-
view may continue in session and adjourn
I from time to time, during four weeks,
commencing on the said third Monday Of
July; but, after final adjournment, it
shall not have power to change the as
sessed valuation of the property OF any
u person or reduce the aggregate amount Of
i the assessed valuation of the taxable
property of the county, except that when
re-assessment has been ordered by 1t,
session may be appointed for the pur-
pose of reviewing, revising and equalizing
the same which session shall not continue
later than Sept. is, nor occupy more than
three days.
Sec. 112.-County Auditor to Submit Pa
pers, Books, Etc, to Board-The county
auditor shall submit to the county board
of review at the first day Of it's meeting
i in July the several assessment lists re-
, turned to him by assessors, reports of the
county supervisor of assessment, COM
plants by taxpayers and all other papers
In his custody, relating to the assessment
of property in his county
Sec. 113.-Power to Administer Oaths
and Send for Persons and Papers.-Any
member of said board may administer an
!, oath to or examine any person touching
the valuation of the property of himself,
or any person. The board Is authorized
, to send for persons and papers and re-
auire the attendance Of witnesses or the
production of books or papers before It,
and to that end the said board may,