The Weekly Tallahasseean. (Tallahassee, Fla.) 18??-1905, 1902-01-03


for that purpose may raise or lower the
value fixed by the Assessor on any par
ticular piece of real estate, but canno.
raise or lower the entire assessment uf
the county, their powers being only .
equaliZe.
1t shall be unlawful for the County
Commissioners to lower the assessment
OF any personal property given in by
the owner or assessed by the Assessor,
which shall not have been specified IN
der oath. The County Commissioners
failing to obey this provision shall be
subject to a fine of fifty dollars each
and suspension.
The Tax Assessors are charged with
the imperative duty of ascertaining ali
property liable to taxation and of as
-sessing all real property at Its full
cash value" and all personal property
at Its true cash value" The County
Commissioners are charged with full
power to equalize the assessment of the
real estate in their respective counties,
and for that purpose may raise or low
er the value fixed by the Assessor on
any particular piece of real estate, but
cannot raise or lower the entire assess
ment of the county, the powers being
only to eQualize. 1t shall be unlawful
for the County Commissioners to lower
the assessment of any personal proper
ty given in by the owner or assessed by
the Assessor, which shall not have been
specified under Oatn.
To assess property does not mean to
copy the description and value from
tax book of previous year, but it
means that the Assessor must ascertain
the proper description and full cash
value of all property liable to taxation.
L. is the duty of the assessors to make
0iligent inquiry and to ascertain from
any and all sources including the pub
lie records in the several county Off
ces what the lands and other property
are. or are not subject to taxation. The
commission allowed to assessors is to
compensate for this wOrK to be proper
ly done. This law was enacted in 1895,
and it is presumed that all officers
know the law. 1t is their sworn duty
to faithfully perform the duties Of the
Offices they hold as prescribed by law.
1t is also the imperative duty of the
Tax Assessors to omit from the tax
books all lands not subject to taxation.
Among the lands not subject to taxa
ton are those certified or sold to the
State for any previous year for nom
payment of taxes unless they are sold
By or redeemed from the State. The
Revenue Law provides in Section "a
that the assessor shall not assess any
lot or parcel of land certified or sold
to the State for any previous year I'M
| less such lot or parcel of land SO certi-
ned or sold shall be included in the list
| furnished by the Comptroller to the
Assessors as now provided by law" "
Section q provides that the Tax As
SCISSORS shall receive no compensation
| for assessing lands which are not sub
| ject to taxation" This makes it the i'm
perative duty of the Tax Assessor to
omit from the assessment rolls ANY
lot or parcel of land certified or sold to
| the State for any previous year" unless
directed otherwise by the Comptroller.
The State will not hereafter suffer
because lists of lands redeemed or sold
have not been regularly furnished the
Tax Assessors for the reason that lands
! heretofore sold for nOH-payment of
taxes had never been stricken from the
tax books and for the further reason
that by the COmptrOller's circulars, the
assessors are very properly directed to
omit from the tax books all and only
those lands covered by the tax certi-
ficates now held by the State. The lists
of the certificates held by the State on
September LIST, 1901, are on file in the
Offices of the clerks of the circuit court
and are always accessible to the as
SCISSORS. With the aid of these lists the
assessors can and should, under the
law, ascertain from the reports of tax
sales on file in the Offices of the clerks
of the circuit court and of the Tax Col
lectors, every lot or parcel Of land,
certified or sold to the State, for any
previous year. covered by the ceTtii-
Gates now held by the State in custody
of the clerks, and should eliminate all
Oh them from the assessment rolls ex-
cept those reported to the assessors by
the clerks each month since as redeem
ed or sold. This is not so difficult
task as some imagine, and even if it is,
the law positively requires that it shall
be done. In short, it is the sworn duty
of every Tax Assessor to ascertain all
property liable to taxation and to as
sess all real property at Its full cash
value" and all personal property at Its |
true cash value and it is also the !
sworn duty of every Tax Assessor to
omit from the tax books all property, |
real anu personal, not subject to taxa
ton. Any information concerning val
uatiOn of bank or corporate stocks not |
accessible in your county that can be
from the State Departments
will be furnished on application.
Yours respectfully,
W. S. JENNINGS,