The Alaska prospector., 1904-09-01
ORDINANCE NO. 39.

oR1lNANCE NO. 3S.
 TO PROVIDE FOR THE ASSESSMENT,
 LEvYtNG, AND OBJECTION
 OF TAXES
 The Town of Valdez Does Ordaiu as Follows
 TAXABLE PROPERTY.
 Sec. I. All property within the Town of Val dez, not exempt under the laws of the United States, is subject to taxation for municipal and school purposes.
 ASSESSMENT, ETC.
 Sec. ,. The town taxes must be assessed, lev fed and collected as provided by this ordi' nance.
 ASSESSOR TO AssKse.
 See. 2. The Assessor must, between the First Monday in September and the Fourth Monday in September of each year, ascertain the names the Town of Valdez subject ,o taxation for municipal purpoyes. and must assess such prop erty to the person by whom it was owned. or was, at F o'clock M, on the First day of Sep tember in the same year, ifknOwn. If un- n snown' % he shall assess @ such p1opesr'y to .Cn. of the owner, ar supposed owner. of property. shall render the assessment therefor invalid. such asscssmcn, to each householder. or hesd of the family, household goods of which such person is the bona fidc owner, not exceeding
 
 all property belonging tot the municipality and all property used exclusively for religious, eda- caiional or charitable purposes, shall be cx- empt from taxation.
 COMMON COUNCIL TO FURNISH BOOKS, ETC. Sec |. The Common Council must furnish the Assessor with the necessary blank forms Oi statements for assessing, and all necessary maps, charts and books.
 ASSESSMENT BOOKS TO BE COMPLETED AND DE.
 LIvERED.
 Sec. |. On or before the Fourth Monday of complete his assessment books, and must take anl subscribe thereto an affidavit, that his assessment is full, true and correct assess- of Valdez. to the best of his knowledge and be- lief, and must deliver said assessment booksdo the Common Council, together with all books, statements, maps and charts relating thereto. COUNCIL TO GIVE NOTICE or FERTILIZATION. See. 6. Upon the receipt of the assessment books from the Assessor, the Common Council must immediately give notice of the time when the Common Council will meet to equalixe the assessment, by publication for at least one week, in newspaper printed and published in the Town of Valdez, and during such time the assessment books must remain open for inspection.
 BOARD ov HUMILIATION.
 See. !. The Common Council shall meet as . Bard of Equalization on the Second Monday oi October of each year, at the hour of o'clock r. M on said day, to examine the assessment
 
 in the Town of Valdez. IL must continue in session for that purpose from o'clock r. NJ. of s n, s"s . mh BStd a T aa "na r snch purpose during the same hours of the Tuesday next immediately following said Second Mon day in October. The Common Council shall meet us Board of Equalization for such pur. pose again al o'clock r. NJ. on the Thursday next following the Third Monday of October, and shall continue to sit as such Board of Equalization. for such purpose, between the hours of o'clock F. Nj. and o'clock P. NJ. of said day.
 COUNCIL MAY CORRECT AssEssMEHr. Sec, s. The Board may. after giving one weeks notice, either by publishing same in . weekly newsa4irT. published in the Town of Valdez, or by written notice personally served on the parties interested, by the town nent coiIiained in the assessment roll, SO as to equalixe the assessment of property contained in said roll. and make the assessment conform 10 the true value of such property in money
 REprcTIoS ON APPLICATION.
 Sec. g. Any person desiring q reduction on the assessment of his property. shall make and file with the Board of Equalization . written application therefor. verified by his oath, showing the facts upon which it Is claimed such reduction should be made.
 REALISATION OF PERSONS ASSESSED. Bee. TO- Before the Board of Equalization grants the application or makes any reduction applied for, the person or agent making the ing the value of the property of such person No reduction shall be made unless such per. son or his agent. making the application. at the inquiry. And for tine purpose of the ex. animation, the members of the Board of Equal. izaiion are empowered and authorized to sd. minister paths.
 APPEALS TO rHE DISTRICT COURT.
 Sec. Il. Any person or persons dissatisRed with the final decision of the Board of Equali- zatiOn on application for reduction of assess- ment on property assessed within this town, Staies District Court for the District of Alaska. in Division No. 3. within thirty days from the time of rendition of said decision: Said appeal shall be taken by serving upon the Municipal Attorney or Mayor, notice of appeal together with the copy oi a verified statement, show reduction red i i shouid be made. The original vsri. fled statement, showing the facts upon which it is claiIned the reduction should be made shall be filed with the said District Court MAY DIRHCT NEW AssEssMESr MADE ON NOTICE. Sec. l2. During the session of the Board. il may direct the Assessor tO Assess any taxable property that has escaped assessment, on add to the amount, number or quantity of property. when false or incomplete list has been rem dered. And to make and enter new assess ments. (st the same time canceling previous entries) when any assessment made by him, is der doubtful the collection of the tax. provided that one weeks notice. either by publishing the same in weekly newspaPer. published in the town of Valdez or by written notice per sOnally served on the parties interested, by the town Marshal or Clerk, shall be given tG said interested parties of the day and hour fixed when the matter will be investigated.
 OATH O1 CLERK.
 Sec. l3 The clerk of the Board of Equaliza tiOn must record in his minute book all changes, corrections and orders made by the Board during its session, or as soon as possible after its adjournment. must enter upon the As sessment Book all changes and corrections made by the Board, and on before the Fourth Monday in OctOber must complete the corrections in the Assessment Book, and must afiix thereto, subscribed by him. an affidavit us follows:
 "l, l,--, do swear, that as clerk of the Common Council of the town of Valdez, have kept correct minutes of all the acts of the Com mon Council, while sitting a Board of Equal ization, touching alterations in the AssessInen Book. That all alterations agreed to or ordered tO be made. have been made and entered in the book, and that m change or alterations have been made therein except those authorized"
 COUNCIL TO LEVY TAX.
 Sec. H. The Common Council must, on tho Fourth Monday of October of each year, f1 the rate of Municipal taxes, designating the number of mills on each dollar of taxable property within the town, and must levy the municipal tax upon said property in accord ance herewith.