Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1903-02-18
PROVISIONS OF NEW TAXLAW
Synopsis Of the Bill Prepared by the
Revenue Commission.
GENERAL FEATURES OF OLD LAW sAvE[
County Assessors to Have Charge of
Listing of All Property but Rail-
roads for Purposes of
Taxation.
CFrom a stafr Corresnondent)

CFrom a stan Correspondent
LINCOLN, Feb. 17.-(Specisl This sum
mary Of the revenue bill, which in its COM
pleted form is now in the hands Of the
joint committee for final review. pending
introduction in the house, was prepared by
Representative Thompson Of Merrick:
''The bill leaves substantially unchanged
sections 1911 inclusive, amending the
same only to the extent made necessary
by reason OF the changes made In other
portions of the bill. One OF the most i'm
portant changes made In the existing law
is the provision for county assessors who
are to be elected at the general election
in 1908, and who shall hold terms of office
for one year and shall not be eligible to
reelection, and shall with the consent OF
the board of supervisors determine the
number of deputy assessors to assess the
property in his county. and the same shall
be subject to removal by the county asses
sor Before entering upon the duties OF his
office the county assessor shall take and
subscribe an oath that he will truly and
faithfully perform the duties Of his ofhce.
There is provision that he shall execute
bond to the state of Nebraska 10 be ap-
proved by the county judge, in a sum equal
TO two and one-half per cent OF the total
collections, but in no case shall the amount
of tho bond be less than $4,000 nor more
tan 00O0
THE salaries for county assessors in
counties having a population Of 5000 or less,
$3.50: a population of 5000 to 10000, $3.50;
from 10000 to 10000, $500; from 10000 to
80 900, 5000; from $4,000 to 100000 $1,000
The compensation for deputies shall be at
I Q e. ,A -tlr OYVN-
ployed. The deputy assessors are required
to assess property upon actual view thereof
Stringent provisions are made for the as
sessment of property belonging to parties
removing from one county TO another and
to secure the listing for taxation of prop
erty brought into the state OF Nebraska for
grazing purposes"
state Board of Equalization.
| The bill creates the State Board Of
Equalization and Assessment, consisting OF
| the governor, auditor treasurer, secretary
! of state and commissioner Of public lands
and buildings. 1t shall meet on october 10.
/ 1903 appoint a secretary, who shall hold
his office at the pleasure OF such board,
and whose duties shall be to perform such
duties as may be provided by law or the
regulations of the board. He shall have
power to administer oaths and call special
| meetings OF the board and he shall receive
as full compensation 81 900 per annum. The
governor is made ex-oficio president OF
4 the board. Provision is made for seal
OF the board, which shall be attached Ia
all certificates and processes issued by the
board. The board Is given power to pro
wide uniform methods of keeping the tax
roll and all OF the various records per-
tanning to the revenue administration Of
the state 1t shall have general direction
and control of all of the assessors and
supervise them in the performance OF theiI
duties. II shall hold its meetings on tbs
first Monday OF June of each year meeting
at the state capital, for the purpose o.
equalization, and shall examine the alb.
stracts of property assessed Of the various
counties, including the railroads in sucl
counties, and shall equalize the same so al
to make the assessment conform to law
and for that purpose shall have power t
increase and decrease the assessed valua
tion as returned by the counties, and sucl
increase or decrease shall be made by per
centum and such action shall be certified
to the clerk of the proper county.
Equalization for Counties.
The county board, county assessor ant
county clerk shall constitute the count!
board OF equalization. the county clerk be
ing the clerk thereof This board is pro
vided with powers OF equalization to hea
complaints OF those who feel themselve
sggrieved by reason OF some other tax
payer being assessed too low They shal
at their meeting in 1904. and every fou
years thereafter, revalue all the real prop
erty, which is only to be assessed once II
every four years, but betterments are Il
be added thereto and losses to be de
Quoted therefrom when they exceed 800
The board shall ascertain whether the val
uation in one taxing district bears a Jus
relation to all the others and may increas
or decrease the aggregate accordingly !
shall adjust the assessment for the count
by raising or lowering the assessment o
any person, as to any OF all items OF hi
assessment but there is no power to rails
the assessment of any person without noti
flying him, IL he can be found. Provision 70
notice by publication is the same as in tn
old act
Il Provision is made for appeal from tn
decision of the board to the district cour
TO be prosecuted within twenty days afte
adjournment, the provisions of the code 70
appeals from the decision OF the count
board on claims to govern. Amy such ap
peal does not have the effect of suspend
duties of the board, but II the appeal
successful the fund thereby affected
segregated and becomes available for re
payment.
Power of the Court.
The district court hears the appeal I
equity and determines the question de nov
and its decision is to be certified to tn
county clerk who is charged with the dut
2 of correcting the book accordingly. Tn
D bill provides a form for the assessment
1 all personal property and the methods {
assessment provided are an importar
feature of the new bill. The taxpayer
D required to respond to every question COY
a ering all the items contained in a comprS
4 hensive schedule. Four interTogatories az
I propounded and must be answered by ever
4 person assessed.
Attached TO and forming a part OF n
schedule is an oath which the person as
Z sessed is by the act required to subscrit
to and the committee is Of opinion that
= will be effective in placing upon n
schedule all OF the personal property Of n
taxpayer liable TO taxation. The usual per
altles for perjury attach to the making
a false return in answer TO the question
propounded. Provision is made for the eI