Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1905-01-05
The New Land Assessment.

fed FIR the place. Under the law,
the work of assessment begins Janu-
airy lst, but as blanks have not yet
been prepared and details are not
fully completed, he will not begin his
work until he receives Instructions
from State Tax Commissioner Dillon.
The appointment of Mr.. Turner meets
with general approval, and it is be.
lieved that he will do his work faith
fully and at the same time as salts
factorily TO the people as it is possible
for any man to do. He has the
privilege of naming an assistant, but
has not yet determined who this shall
be. The following are some of the
principal features of the new assess
ment law:
Sec. l. There shall be 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.
Sec. 3 The State Tax Commiuioner
shall, within thirty days after this act
takes effect, appoint one commissioner
for each county in this State, who shall
be resident and freeholder thereof,
and who shall not be real estate brok-
er or Spectator in lands, who's. duty t
shall be to reassess the value of all the
real estate in said county.
If any Com misslf ner be of the opin-
ion that 1T is impracticabe to complete
the assessment of the property in his
county according TO this act, and the
instructions of the State Tax Commits
sioner, he may apply TO the State Tax
Commissioner for an assistant
Sec. 3. Every commissioner so ap-
pointed shall, within twenty days after
notice of his appointment, execute a
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, condi-
toned for the faithful performance of
the duties of his office, and shall take
an oath that he will support the Consti-
tuition of the United States and the COL
stitution of this State, 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 receive
or agree to receive any gift, reward or
favor from the owner of any lands in
his county, or any other person, to in
fluence his action in making such as
sessment, and that he will without fear,
favor, partiality or bias, assess all the
real estate in his county according TO
its 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
realized upon forced sale. Such bond
and oath shall be forthwith filed and
recorded 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 aud
one TO the State tax com missioner, and
furnish Herewith the poStoffice address
Of such commissioner. In case any
such commissioner 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 without delay
appoint successor and in case any
com missioner shall fail or refuse TO
promptly and with reasonable dispatch
enter upon and complete the discharge
Of the duties of his office, the State tax
commissioner shall declare said Office
vacant, and appoint successor, who
shall qualify as hereinbefore provided.
Sec. ). Each commissioner so ap-
pointed and qualified shall, on the first
day of January, nineteen hundred and
five, proceed IN person to examine all
tracts of Ii nd and town lots. with all
buildings and improvements thereon,
in his county, and shall upon such eI-
animation and by the aid of all such
information as he may be able to OBJ
tain, respecting their value, ascertain
and assess the true and actual value
thereof, that is to say, at the price for
which such property would sell il vol
UNFAIRLY offered for sale by the owner
thereof upon the terms upon which
such property is usually sold, and not
the price which might be realized upon
a forced sale. In such valuation shall
beNaken into consideration any miner
ais, mineral waters, oils, or gases
which may underlie the surface OF such
lands and as well the location OF such
land with reference TO means Of trans
portation for its products
Sec. g. In case the whole OF or any
interestjn the minerals, mineral wa
tiers, oils, gases, coal, ore or timber, or
any other assessLble interest in real es-
tate, be held by any person other than
the owner Of the other interests IN said
real estate, the same shall be assessed
separately in the name OF the owner
thereof at its true and actual value.
For the purpose Of ascertaining the
ownership of any such real estate or Of
any interest therein, as specified in this
section, and the value Of the same, said
commissioner shall have power TO ad-
minister to and examine under oath the
owner of such real estate or interest,
his tenant or local agent, and also the
owner Of adjacent lands and such other
witnesses as he may deem proper. And
in case the owner of any such assessa-
BILE interest in real estate shall fail to
record in the county court clerks office
of such county the evidence Of his title
thereto, any person in interest may
make and file or cause TO be made and
filed, in said Office, an affidavit showing
the fact of such ownership; and the
same shall be sufficient evidence to au-
thorize the commissioner, and as well
the clerk OF the county court for sub
sequent years, to assess such interest in
the name of such owner. Any such
owner refusing to answer on oath any
pertinent question touching the matter
Of inquiry Shall be guilty of INSIDE
meanor, and fined not less than twenty
nor more than one hundred dollars.
Sec. 8. If the State tax COM
missioner, the prosecuting attorney, or
any taxpayer of the county. think any
assessment is too low, or otherwise err
roneous, he may apply to the county
court TO correct the same, giving to the
ounar IF the DrOparrV his AGENT or at