Custer weekly chronicle. [volume] (Custer City, S.D.) 1890-1931, 1905-04-29
HOUSE BILL NO. lel,
Regarding the Powers and Duties of the
County and State Boards OF As
sessment

|
sessment
The following bill was passed by the
1905 legislature, being law defining the
duties and powers of the county and
State boards of Assessment in the as
sessment Of properties, and prescribing
penalties therefor:
The board of county commissioners of
the several counties of this state, or the
state board of assessment, are hereby
authorized and empowered, and it is
hereby made their duty, to take such
means and measures as they shall deem
proper and expedient to ascertain, dis.
cover and place upon the proper assess
ment rolls and tax lists all taxable prop.
erty in any county omitted from such
assessment rolls or tax lists, or which
has been omitted or concealed from as
sessment and in so doing such county
commissioners or state board may con-
tract for, and in their official capacity
employ such aid and assistance as they
shall deem necessary and proper, and
fix the compensation of all persons go
by them employed, which compensation
shall not exceed a sum equal to fifteen
ll5) per centum Of the taxes actually col
lected upon or by reason Of the property
so discovered or so placed upon the tax
list and subject to taxation.
Whenever it shall appear to the state
board Of assessment or to any board of
county commissioners of any county in
this state that any property taxable in
such county has been concealed or omit
ted from assessment, they may fix
time and place of hearing upon the mat
ter, and shall issue notice, signed by
the chairman, to the owner or owners
Of such property, as near as can be as
certained, requiring such owner or own.
ers to appear at the time and place of
hearing so fixed, and show cause, if any
there be, why said property which shall
be designated in such notice, should not
be assessed and subject to taxation in
such county. The commissioners shall
cause notice to be served upon such
owner by registered letter to their last
known postoffice address, at least (20)
days before the date of such hearing.
At the time and place so fixed or at
the time and place to which such hear
ing may be adjourned, the county com
missioners shall proceed to examine the
matter and if after such hearing the
county commissioners are Of the opinion
that any such property has been con-
cealed from assessment or omitted from
the proper assessment roll or tax list,
they shall proceed to assess the value
thereof and to certify by certificate duly
signed by the chairman or acting chair
man of such board, to the county audi
tor of said county the name of the own
er or owners of such property. which
such property shall be designated in
such certificate together with the value |
thereof, as by them assessed and the
proper assessment district TO which said |
Property belongs, provided that in any
county of this state where county COM |
missioners fail or refuse to act in ac-
Cordance with these provisions, the
State Board Of Assessment shall have |
full power and it shall be their duty to
proceed to assess any and all property !
properly taxable at ahy county of this |
state as herein provided by this section.
1t shall thereupon be the duty Of the
county auditor to enter said property
upon the proper assessment rolls and
tax lists and to list the same for taxation
pursuant to such facts stated in such GER
tiicate and such other proceedings shall
be had relative to the assessment, listing
for taxation and the collection of the
proper tax upon said property as shall
subject such property to its proper tax
and as provided for the collection oftax-
es upon property duly and proper ery as
sessed and listed for taxation.
Repeal All acts and parts of acts in
conflict with the provisions of this act
are hereby repealed.
Emergency An emergency is here
by declared to exist and this act shall
take effect and be in force from and after
its passage and approval.
United States Court.