The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

4 :.
the same, one copy of which he shall file
In his office, and one copy he shall for
ward to the auditor of, state, on or before
the fourth Monday of August. The audi
tor Of state shall, at the annual meeting
of the state board of review, lay such abb
stract before 1t.
I.-BY THE STATE BOARD OF REVIEW
Sec. 115.-Board, How Composed, OFF,
GERS, Quorum, Sessions.-The governor,
state auditor, secretary of state, attorney
general, and the three state tax COM
missioners to be appointed pursuant to
this act shall constitute a board to be
known as the estate Board of Review"
The governor shall be the president and
the state auditor the secretary Of said
board. In the absence of the governor,
the board shall elect
temporary chairman from the members
thereof, and in the absence of the state
auditor, the deputy state auditor, or IN
his absence, one of the clerks in the
Office of the state auditor to" be des1g-
mated by the board shall act as secretary
thereof. The board may employ such
clerical assistance as may be deemed
necessary to facilitate it's labors. -Four
members of said board shall constitute
quorum.
The said board shall meet annually on
the third Tuesday of September, at the
office of the auditor of state. and, each
member having taken the oath prescribed
by law, it shall proceed to perform ana
discharge the duties imposed upon 1t oy
this act
The said board shall continue in regular
session until it has completed its duties,
during which 1t may adjourn Its meetings
from time to time as 1t shall determine
and conclude its labors not later than
October fifteenth
1t may hold such extra meetings at sucn
other times and for such periods and pur-
poses as 1t may deem necessary, or the
governor shall appoint.
Sec. 116.-General Powers and Duties
The state board OF review shall have all
the powers conferred upon county boards
of review so far as applicable, and such
other powers as are in this act provided
1t shall not be bound by any reports or
assessments of property as returned to the
county auditors, the state auditor or other
wise, but shall appraise and assess all
property coming before 1t for assessment,
directly or indirectly, at its true and full
value in money. 1t shall have power to
send for persons. books OF papers ana ex-
anime records and witnesses. Any mem
Der of said board shall have power to Is
sue subpoenas or subpoenas duces tecum,
and any clerk of the district court or JUS
tice of the peace shall, upon the applica-
ton Of said board, or any member there
Of, issue q subpoena or subpoena duces
tecum, requiring the attendance of any
person, or the production Of any book,
paper or record before said board, or any
number thereof, and any failure of any
such person to attend before said board,
or any member thereof when the subpoena
is issued by a clerk Of the district court
or by justice of the peace, and is duly
served upon him, is contempt of the
court. and the court in such case may is
sue an attachment to bring such witness
before it to answer to the contempt, and
also to appear before said board, or any
member thereof, to testify as witness,
or produce such book, record or paper be-
fore said board, or any member thereof.
Any member OF said board shall have
power to administer an oath to and exam
inc any witness relative to any matter
in controversy before 1t or himself. Any
order, notice, subpoena, or subpoena duces
tecum issued by or at the instance or
direction Of the board. or any member
thereof, may be served by any person
or officer, and tine person or officer serv-
ing the same Shall receive therefor such
reasonable compensation as it shall de-
termine. Witnesses attending before it,
or any member thereof, shall be entitled
to such reasonable compensation for the
expenses of travel and attendance in
CURED by them as may be allowed by the
board
All the necessary costs and expenses of
the board, when allowed by it, shall be
paid out of the state treasury upon war
rants drawn by the state auditor.
Sec. Decentralization of Property
The state board Of review shall equalize
the assessment of property in the state,
so that all the taxable property therein
shall be assessed at it's true and full
value in money In the performance Of its
duties in the equalization Of property,
It shall be governed by the following
rules: ,:s
First-It shall add to the aggregate vaiua.
ton OF the real property of every county
which it believes to be valued below it's true
and full value in money, such per centum il
each case as will bring the same to its true
and full value in money. -a
Second-It shall deduct from the aggregate
valuatlon OF the real property OF every county
which 1t believes to be valued above it's true
and full value in money, such per centum il
each case as will reduce the same to its true
and full value in money. $500.
Third-If it believes that the valuation oil
the real property Of any town, city, village
borough or district in any county should
be raised or reduced, without raising or re-
duclng the other real property OF such county
or without raising reducing it in the same
ratlo' 1t may, in every case, add to take
from the valuation Of any one or more O
such towns, villages, boroughs OF cities sucf
per centum as it believes will raise or reduce
the same to its true and full value in money
Fourth-It shall add to the aggregate valua
ton of any class of personal property Of any
county. town, township, village, or city, which
1t believes to be valued below the true a,s
full value thereof, such Per centum in eacl
case as will raise the same to it's true AM
full value in money.
Fifth-It shall. take from the, aggregat.
valuation OF any class Of personal propert,
IN any county, town, township. village, o.
city. which it believes to be valued abov.
the true and full value thereof. such PEI
centum as will reduce the same to its true ant
full value in money. -.. ~.
Sixth-It shall not reduce the aggreeat,
valuation of all the. property in the state
as returned by the several county auditors
more than one per centum on the whole valu
alton thereof. -. -. 80 :.
Sec. 11S.-State Auditor to Keep ani
Publish Record of Proceedings-Duty O.
County Auditor-The secretary of thu
state board of review shall keep a. record
of the proceedings of the board, whict
shall be published in the annual report O
the state auditor and upon the final ad
Journment of the board, he shall trans
nit an abstract of such proceedings tt
each county auditor, so far as the same
affects the assessment of property in hi
county, and the county auditor shall, upor
receipt OF such abstract, proceed to cor.
rect his assessment books and tax list:
In accordance Herewith, and in so doinl
hs may. when the valuation contains {
fractional part OF a dollar. add any major
fraction or deduct any minor fraction
TITLE WI.
County Supervisor of Assessment,
Sec 110-A mant-Nuo13aoot;on