West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1904-11-17
THE new TAX LAW
Which Goes Into Eject Jan. 4, 1905.
In Regard 10 Real Estate.

personal property eat the true and
actual value" will be given a fair
trial.
A State tax commissioner will
soon be appointed by the Governor,
and as the Senate is largely Repub-
lican, he will doubtless be confirm
ed. The tax commissioner will APP.
point ONE commissioner for each
county, who shall be resident and
free holder thereof, who shall not be
a real estate broker, or speculator
in lands, whose duty it shall be to
re- assess the value of all the real
estate in the county. II necessary
the tax commissioner may appoint
an assistant, with the approval of
the Board of Public Works. The
commissioner shall execute bonds
in the penalty of S., 900, with Sc.
curity to be approved by the County
Court or clerk thereof conditioned
for the faithful performance OF the
office, and take an oath that he will
faithfully, honestly and impartially
discharge the duties OF his office to
the best of his skill and judgment.
and that he will neither directly acr
indirectly receive or agree to re.
celve any gift, reward, or favor
from the owner of any lands in his
comfy, or any other person, to in
huence his action in making such
assessment, and that he will without
fear, favor, partiality or bias as
sesses all the real estate in his coun-
ty according to It's true and actual
value, that is to say, at the price
for which such property would sell
If voluntarily offered for sale by the
owner thereof upon the terms upon
which such property is usually sold,
and not the price which might be
brealized upon forced sale.
The work of re. assessing the value
of lands shall begin January /, 1905,
and the commissioners shall pro-
ceed in person to examine all tracts
of lands and town lots, with all
buildings and improvements thereon,
and shall assess the true and actual
value thereof.
In case the whole or any interest
in the minerals, mineral waters, oils,
gases, coal, ore or timber, or any
other assessable interest in real es.
tate, be held by any person other
than the owner Of the other interests
therein, the same shall be assessed
separately, in the name of the owner
thereof, at its true and actual value.
Town lots will be assessed at
their value as town lots, and not as
farm lands.
When the commissioner has com.
pleted his re assessment he shall
make three copies thereof, in the
books to be furnished by the Audi
tor and verify them by oath, and
file one with the Auditor, one with
the State tax commissioner, and one
with the clerk of the Comfy Court.
The clerk shall give notice by
publication for three weeks in two
newspapers Of general circulation
published in the county Of opposite
politics, if there be such, that the
County Court will meet in special
session on the first Tuesday OF Sep
tember, 1905, to hear complaints
and make corrections in such re-
assessments, II anyone has been ag-
grieve1 thereby. II no such news
papers are published in the county,
the notice shall be by posting copies
by the sheriff in each posloffice in
tho county for three weeks, and at
such other public places as the
sheriff shall deem best, and at the
time named the Court shall hear the
parties by their attorneys or other
wise, and the State tax commis-
sioner aud the prosecuting attorney
Of the county may appear and rep
resent the county and State. Either
party may appeal from the County
| Court to the Circuit Court.
The re assessment made under
this act shall apply to and govern
the taxes for State, county, district
and municipal purposes to be levied
and collected for the year 1900, and
until the next assessment.
This is the substance Of the law
! (Chapter rs passed at the summer
session Of 1904, providing for re
valuation Of lands and lots. We
shall have occasion to refer to it
again.