The Palatka news and advertiser. [volume] (Palatka, Fla.) 1902-1905, 1902-02-06
shall be cause of suspension by the

shall be cause of suspension by the
Governor.
Section 22.-The assessor shall as
certain by personal inspection, when
not already sufficiently acquainted
Herewith, the value of the lands and
assess them at their full cash value.
Section 26.--The Board of County
commissioners shall have full power
TO euuaIiZe the assessment OF the
real estate in their respective coun-
ties, and for that purpose may raise
or lower the value fixed by the as
SCISSOR on any particular piece OF real
estate. but cannot raise or lower
the entire assessment of the county,
their powers being only to equallze.
1t shall be unlawful for the County
Commissioners to lower the assess
ment of any personal property given
in by the owner or assessed by the
assessor, which shall not have been
specified under oath. The County
Commissioners failing to obey this
provision shall be subject to a fine of
flfty dollars each and suspension.
'drhe tax assessors are charged
with the imperative duty of ascer-
tanning all property liable to taxa
tion and of assessing all real proper
ty at its full cash value and all
personal property at its true cash
value The County Commissioners
are charged with full power TO equal
ize the assessment of the real estate
IN their respective counties, and for
that purpose may raise or lower the
value fixed by the assessor on any
particular piece of real estate, but
cannot raise or lower the entire as
sessment of the county, the powers
being only to equalIze. 1t shall be
unlawful for the County Commits
sioners to lower the assessment OF
any personal property given In by
the owner or assessed by the assessor,
which shall not have been specified
under oath.
"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 ali property liable
to taxation. 1t is the duty OF the as
SCISSORS to make diligent enquiry and
to ascertain from any and all sources,
including the public records In the
several county offices, what lands
and other property are, or are not
subject to taxation. The commission
allowed the assessors is to compen-
safe for this work to be properly 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 sub
ieet to taxation are those certified or
sold to the State for any previous
year for the non-payment of taxes
unless they are sold by or redeemed
from the State. The revenue law
provides in section "a, that the as
SCISSOR shall not assess any lot or par
eel of land certified or sold to the
State for any previous year unless
such lot or parcel of land so certified
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 of this state shall receive no
compensation for assessing lands
which are not subject to taxation
This makes it the imperative duty
of the tax assessor to omit from the
assessment rolls amy lot or parcel of
lsni certified or sold the State for any
previous year unless directed other
wise by the comptroller.