, 1903-12-02

10 lay oolh copies before the governing
body charged with the duty of revising
the taxl list. After the revision the du-
plicate Is returned to the assessor, and
the list must return on file with the
clerk M be open at all times to the
inspection of tax payers and others.
The clerk of each taxing district GER
titles TO the assessor on or before the
third Tuesday of August a copy of the
annual tax ordinance or resolution,
showing the amount to be used for To-
cal purposes, to enable the assessor to
fix the local tax rate, while the board
of f~reeholders, at a meeting not later
than the last Tuesday in August, de-
termines the amount to be raised for
county purposes.
The county board of assessors, COM
posed of all the assessors of the taxing
districts of each county, are required to
meet on the second Tuesday in Septem-
Der in each year for the purpose of APP
propriating state, school and county
taxes among the taxing districts, and
compiling the abstract of ratables, eX-
emptions, etc. Within thirty days after
this meeting, the assessor is required to
deliver the duplicate, complete and
certified, to the collector.
Taxes are payable as soon as the tax
duplicate is delivered to the collector
and on or before October | he must give
notice by advertisement of the days
and places when and where he will re-
ceive payment of taxes, and hat tax
payers who do not pay taxes before
December 20 will be proceeded against.
Within sixty days after the receipt of
the tax duplicate, demand of the tax
must be made, and if not paid by De-
cember 20, interest is added, and it be-
comes the duty of the collector to en-
force payment by distress and sale Of
any goods and chattels of the delin-
quent.
The formality of a return of the taxes
in arrears on personal property to a
justice of the peace and the issuing of a
warrant, is abolished by the act, and
the collector is authorized in person OF
by deputy 10 collect 10y levy on chattels
or by arrest as soon as the taxes are i'll
arrears.
Unpaid taxes on real estate after De-
cember 20 become a first and para
mount lien.
On or before the first Tuesday in
February each year the collector must
file with the county clerk the list of all
unpaid taxes on real estate assessed dur
ing the preceding year and on the
first day of September following the
levying thereof, the tax lien must he
enforced by selling the land at public
auction. The owner, mortgage or
other person may redeem the property
within two years from date of sale. If
there shall be no retention after notice,
within 20 years after the purchaser has
entered into possession, the right of re-
demption shall cease.
The assessment as made by the asses
sor is revised by the governing body of
the municipality, and by boards of re-
vision where such boards exist. They
are required to meet the second Tues
day in August for the purpose of ex-
aiming, revising and correcting and
adding omitted property to the assess
ment list and duplicates. Such revi-
sion must be completed on or before the
last Tuesday in August.
The commissioners of appeal are re-
quired to meet the fourth Tuesday of
October or on such other date as may
be fixed in cities, to hear and determine
complaints, to add omitted property
and to apportion assessments.
The state board of taxation is empow-
cred to secure the equalization, revision
and enforcement of taxation in the
state. Where complaint is made to the
board in writing verified by the oath of
the complainant, on or before April l
following the assessment, by any per-
son or corporation aggrieved by its as
sessment, the state board has power to
correct the same by reducing or increas-
ing the assessment, or by ordering a
re-assessment of the property.
The board may also assess and add to
the tax list any property omitted, and
may correct misnomers and other er-
rors in assessments on notice to the
parties concerned. In addition to the
equalization of individual assessments,
the state board also equalizes the as
sessments among taxing districts and
counties, on appeal.
The state department of taxation is
preparing abstracts of the law for dis
tribution among the local tax boards
of the state.-Gloucester County Dem
Ocrdt.