Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1904-10-06


for sale by the owner thereof upon such
terms as such property, the value OF
which is sought to be ascertained, IS
usually sold, and not the price which
might be realized if such property were
sold at a forced SALE"
So it will be seen that when the an
nual assessment of real estate BY the
regular assessor is put into operation,
precisely the same method of ascertaining
its tax value will be used as that just
established for its special reassessment,
at the extra session of the legislature.
Printed herewith is the law as it
passed the legislature. Every owner OF
real estate should read it for himself,
and then he will understand just what
effect it will have on the taxes he Is to
paw in the year 1905, and thereafter.
House Bill No. 2s)
CHAPTER Is.
AN ACT to provide for the reassessment
of the value of all real estate in this
State
Passed August II, 1904. In effect 90 days
from passage Approved August u, lSo4I
Sec.
/. Reassessment of real estate provided for.
2. State tax commissioner TO appoint one
commissioner in each county; provision
for assistant
3. Bond and oath OF commissioner.
l. Auditor to furnish books to commissioner;
state tax commissioner to furnish In
structions.
5. Duty OF commissioner as to assess
I. AS to lands laid off into town lots.
g. Clerk Of county court to furnish said COM
missioner with copy OF land books for
9. Assessment to be completed on or before
August /. 1905.
10. Notice to taxpayers; provision for appeal
from commissioner TO county court, and
from the county court TO the circuit
court.
II. Compensation OF commissioner
y. Board or public works constituted board
Of review and equazaton,-its duty as
such; state tax commissioner shall at
tend sittings Of board.
IL. Reassessment shall govern tax levy TOT
1906 and until the next assessment.
Be 1t enacted by the Legislature Of West
Virginia:
Sec. J. There shall be a reassessment
of the value of the real estate in this
State made for the year beginning the
first day of January, nineteen hundred
and five, and according to the true and
actual value thereof on that day.
See. 2 The State Tax Commissioner
SHALL within thirty days after this Act
takes effect, appoint one commissioner
for each county in this State, who shall
be a resident and freeholder thereof, and
who shall not be real estate broker or
Spectator in lands, whose duty it shall
be to reassess the value of all the real
estate in said county.
h. IS ha tpip
that it is impracticable to complete the
assessment of the property in his county
according to this Act, and the instruc-
tions of the State Tax Commissioner, he
may apply to the State Tax Commits
sioner for the appointment of an as
sistant whose name and postoffice adj
dress he shall state in such application.
If such application be approved by the
State Tax Commissioner and the Board
of Public Works, the State Tax Com
missioner may appoint such assistant,
who shall take the same oath of office
as the Commissioner, and be allowed
such compensation as the Board of Pub
lie Works and the State Tax Commits
sioner shall think just and proper. Such
assistant shall perform his work under
the direction of the commissioner of his
county and agreeably to the instructions
of the State Tax Commissioner.
Sec. 3. Every commissioner so APP
pointed shall, within twenty days after
notice of his appointment, execute bond
with good security, to be approved by the
county court of his county, or the clerk
thereof in vacation, in the penalty OF
five thousand dollars, conditioned for the
faithful performance of the duties of his
office, and shall take an oath that he will
support the constitution of the United
States and the constitution of this Safe,
and faithfully, honestly and impartially
discharge the duties of his office to the
best of his skill and judgment, and that
he will neither directly nor indirectly re-
ceive or agree to receive any gift, re-
ward or favor from the owner of any
lands in his county, or any other per-
son, to influence his action in making
such assessment, and that he will with
out fear, favor. partiality or bias, assess
all the real estate in his county accord
ing to its true and actual value, that is
to say, at the price for which such prop
erty 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 real
lied upon a forced sale. Such bond and
oath shall be forthwith filed and re-
corded in the office of the clerk of the
county court, and the clerk shall, within
ten days after such filing, certify copies
thereof-one to the auditor and one to
the State Tax Commissioner, and furnish
Herewith the postoffice address of such
commissioner In case any such commits
sioner shall fail to qualify and give bond
as herein required, or shall die or resign
before completing the assessment, or the
office shall for any cause become vacant,
the State Tax Commissioner shall with
out delay appoint successor; and in
case any commissioner shall fail or re-
fuse to promptly and with reasonable
dispatch enter upon and complete the dis
charge of the duties of his office, the
State Tax Commissioner shall declare
said office vacant, and appoint a sue
cessor, who shall qualify as hereinbefore
provided.
See. 4. The auditor shall, as soon "a
may be, cause to be provided for and
furnished to each commissioner three
books, similar in form to the assessors
land books, with such changes as the
nature of the work may require. The
C+o+o Tox Commissioner shall furnish