The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1903-04-30
CHAPTER %.
BOARD OF rouALIzArIox.

SECTION 2os The Board of Supervisors of County
snail constitute Board of Equalization
and completion of the their respective
countless and the said Board regular meetings
in each year at the office of the County Clerk County
Seat as follows: Commencing Monday in April
and continuing in session exceeding six days.
on the fourth Monday in April continuing
not less than six consecutive days at
each of which meetings the Assessor present
advise the Board.
SECTION Board shall at its first meeting add to
said assessment roll taxable property County
included in the by Assessor
snail assess the value thereof And the said Board
diminish otherwise correct any assessment
OR valuation contained in said roll may
crease or diminish otherwise alter the
of corporation which required BY
this Act to be levied
SECTION 210 1t shall duty of the County Clerk of
each County the person acting
of Equalization notify person. or
corporation whose increased
by the said Board Equalization amount of such raise
or increase of assessment shall notify the agent agents.
attorney or attorneys, OF them any
company corporation affected by such raise or
increase of assessment aforesaid
Such notice may be given first by personal
service second by statement either written printed
partly written and partly printed letter. postage pre-
paid and properly addressed by registered
mail to such company association corporation
to the attorney attorneys thereof
of them to his their last known address, either
of whom may appear Equalization
at the second meeting thereof and evidence satisfactorily
to the said Board of Equalization that assessment
any part thereof unjust assessed value
of other property of the class of like value the said
Board shall adjust such assessment in proportion
their judgment is proper and right
SECTION 212. Any person desiring make complaint
such Board of Equalization provided
ME with such Board statement under OATH specifying the
respect which the complained incorrect
which verfcation may by person
whose property is assessed by person authorized
make such statement and who has knowledge of the
therein stated.
213. ANY member of Board may administer
testimony hear proofs
regard such complaint and the which it
If satisfied that
they the assessed his
atve other appear before them and be
amned concerning such complaint and
relating with to his property
his residence for the purpose of taxation
SECTION 214 If any person agent repesen
wfuy neglect refuse to attend and be
material questions put TO him. such
person entitled reduction of his assess
ment Minutes examination of person examined
by Equalization the hearing OF any such
complaint be taken and filed i'm the Office OF the Clerk
of such County. Board shall after such exanna
ton fix property touching which such com
plant and for that purpose may diminish or IN
the assessment thereof
SECTION 215 If any person shall wilfuly falsely in
making the in this Chapter or in any
testimony given such Board such person snail De gy
of perury and upon conviction shall be punished as pro-
vided by law.
rcrrox DIG If any Board Supervisors shall value the
nronev at greater valuation that placed thereon in
the the making the return thefeo sue
person NAV at any within twenty days appeal to the
Supreme such decision of said Board OF super
visor bv filing appeal and By depOsitng with the
Clerk of said of One Hundred Dollars or ME
in lieu thereof with sufficient surees with the Clerk
of the Supreme in the of One Hundred Dollars
conditioned pay all such appeal in the case Is
nOt sustained
SECTION Upon appeal being perfected as aforesaid
Board Supervisors from which such appear
is taken shall Immediately certify up to the supreme Oo
record proceedings had before said Board OF Equaa
ton concerning said in which certificate there
shall be forth:
The valuation property dispute claimed by the
taxpayer;